Tax | Presenter Adrian Chiles wins £1.7m IR35 case

Five years since receiving a million pound tax bill, the tax tribunal has ruled in favour of presenter Adrian Chiles in a substantial IR35 case involving a £1.7m tax bill

16 Feb 2022

Tax

Business Tax

Personal Tax

Case Reports

Tax | Taxpayer loses £108k capital gains case

An appeal against tax assessments, a closure notice, and penalties totalling £108,401.99 was rejected with the court ruling that the houses the taxpayer sold were subject to capital gains tax (CGT)

16 Feb 2022

Tax

Property Tax

Case Reports

Tax | Accountant loses £297k tax relief case

An accountant’s claim for input tax and VAT relief of £240,842.78 has been rejected as his luxury leisure complex was ruled not ‘business expenditure’

14 Feb 2022

Tax

Business Tax

VAT

Case Reports

Tax | Accountant blamed as taxpayer loses £308k tax appeal

A taxpayer’s appeal against a £308,798 tax assessment was rejected after the court ruled that the taxpayer’s accountant had acted carelessly when implementing a tax avoidance scheme

11 Feb 2022

Tax

Personal Tax

Case Reports

Tax | Taxpayer loses claim over £164k VAT assessment

The Court of Appeal has thrown out an appeal from a taxpayer against a VAT assessment of £164,932 ruling that they did not comply with requirements or even have the correct records to prove its claims

9 Feb 2022

Tax

VAT

Case Reports

Tax | Dog groomer loses £102k VAT repayment dispute

A taxpayer’s £102,000 VAT repayment claim has been rejected as there was insufficient evidence to prove their dog grooming classes were exempt from VAT

3 Feb 2022

Tax

VAT

Case Reports

Tax | Taxpayer must pay £60k capital gains tax bill

A tax tribunal has rejected a taxpayer's claim for allowable losses of £220,000 for capital gains purposes after he failed to pay a deposit on time

2 Feb 2022

Tax

Property Tax

Case Reports

Tax | VAT updates: February 2022

In this month’s VAT updates, Graham Elliott assesses VAT liability in Hotel La Tour case over input tax on costs of sale of subsidiary company, 28-day rule in YMCA case and overseas company VAT claims

1 Feb 2022

Tax

VAT

Case Reports

Tax | £414k input tax claim not exempt from VAT

The European Court of Justice has ruled that a company cannot recover input tax worth £415,000 on supplies from the Royal Mail which had been incorrectly treated as exempt from VAT when in fact they were taxable 

31 Jan 2022

Tax

VAT

Case Reports

Tax | Taxpayer loses £250k stamp duty appeal

The court has ruled that the taxpayer’s use of a tax avoidance scheme was ineffective and declared that HMRC’s tax assessment of £250,000 from the purchase of a £5m property was valid 

26 Jan 2022

Tax

Property Tax

Case Reports

Tax | Court rejects £80k multiple dwellings relief case

A tax tribunal has ruled against a claim for multiple dwelling relief of £80,000 on a £2.7m property concluding that the annexe located inside the house could not be classed as two dwellings

25 Jan 2022

Tax

Property Tax

Case Reports

Tax | Court overturns claim over £400k tax assessments

The court has upheld PAYE, NICs, and corporation tax assessments totalling £400,000 as the business was found to have used a tax avoidance scheme

20 Jan 2022

Tax

Business Tax

Employment Tax

Personal Tax

Case Reports

Tax | Restaurateur loses £530k tax appeal case

The court has refused to allow an appeal from a restaurant owner against tax assessments and penalties totalling £531,553.79 which were given for deliberate discrepancies

19 Jan 2022

Tax

Business Tax

Case Reports

Tax | High Court throws out oil and gas tax case

Environmental activists have lost their argument for a judicial review at the High Court over whether the UK’s tax breaks for the oil and gas sector represent unfair subsidies for the fossil fuel industry

18 Jan 2022

Tax

Business Tax

Case Reports

Tax | Farmer loses £600k tax relief case

The court has ruled against a taxpayer who requested sideways tax relief of nearly £600,000 for the tax years where his farming businesses was not making a profit

17 Jan 2022

Tax

Business Tax

Case Reports