Case Reports

HMRC

Image for hotel la tour loses ps76k input vat appeal over fees supreme court

Tax | Hotel La Tour loses £76k input VAT appeal over fees at Supreme Court

HMRC wins long-running VAT case as Supreme Court rules Hotel La Tour was not eligible to claim input tax on professional fees after case shunted through courts for five years

18 Dec 2025

Tax | Morrisons loses £17m VAT case over rotisserie chicken

HMRC has won a case at tribunal after Morrisons disputed VAT liability on its cooled down rotisserie chickens, arguing they should be zero rated

17 Dec 2025

Tax | Medpro tax case fast-tracked to Court of Appeal

The Court of Appeal fast-tracks HMRC’s appeal against Upper Tribunal decision which ruled lower tribunal erred in application of Martland approach in Medpro case

16 Dec 2025

Tax | Important changes to tribunal delay application process

Neil Tipping, VIP enquiries manager at Croner-i, explains the changes set out in a new practice statement on tribunal delay applications, stressing from now on parties must discuss any potential delay between themselves before approaching the tribunal

11 Dec 2025

Tax | Sussex estate wins £477k mixed use SDLT dispute

HMRC loses appeal involving purchase of multimillion pound estate in West Sussex after tribunal rejects argument buyer was not entitled to pay mixed use stamp duty land tax

10 Dec 2025

Tax | Umbrella company faces maximum £1.6m HMRC penalty

Moir Management Services given maximum seven figure penalty for failure to disclose a notifiable arrangement over payment model and absence of a reasonable excuse

25 Nov 2025

Tax | NHS Trust loses £267k VAT dispute over parking charges

The Supreme Court has ruled against NHS Trust after a long battle with HMRC about VAT on parking fees, a decision which has implications for up to 50 other NHS sites

4 Nov 2025

Image for security dog handlers lose ps88k paye tax dispute

Tax | Security dog handlers lose £88k PAYE tax dispute

Specialist canine security firm loses tax dispute over application of agency legislation in section 44 to 47 of ITEPA to pay dog handlers as animals are plant

30 Oct 2025

Tax | Ferrero wins VAT dispute over Nutella Biscuits

Maker of Nutella biscuits wins appeal as tribunal rules sweet treat was not partly covered in chocolate so qualifies for excepted item status for VAT purposes

28 Oct 2025

Image for supreme court only brings temporary vat clarity taxi firms

Tax | Supreme Court only brings temporary VAT clarity for taxi firms

The decision in the Uber case could trigger VAT shake-up even after private hire operators won with concerns about new ‘taxi tax’ for the platform and gig economy, says Layla Barke-Jones, dispute resolution partner at Aaron & Partners

28 Oct 2025

Image for court rejects hippodrome casino ps447k vat appeal

Tax | Court rejects Hippodrome Casino £447k VAT appeal

Owners of Hippodrome Casino lose VAT appeal to treat free food and drink for gamblers as non-taxable supplies for gaming

10 Oct 2025

Image for curacao bank did not know about ps220m vat fraud rules court

Tax | Curaçao bank did not know about £220m VAT fraud, rules Court

Curaçao bank and former owner director have won a case against a team of liquidators after High Court rules they did not know UK based clients were involved in missing trader VAT fraud

6 Oct 2025