Case Reports

Tax | VAT updates: January 2022

In this month’s VAT updates, Graham Elliott examines key VAT rulings in Mandarin case over evidence for place of supply, supplementary claims at Cambria Automobiles et al and VAT exemption for religious retreat fails

4 Jan 2022

Image for court writes ps54k penalties due tax ignorance

Tax | Court writes off £54k in penalties due to ‘tax ignorance’

The Court upholds HMRC’s decision to issue a tax notice of £90,393 to a company but downgraded the £61,163 penalties as it was ‘careless’ and not deliberate

4 Jan 2022

Image for taxpayer loses appeal over ps2m vat claim

Tax | Taxpayer loses appeal over £2m VAT claim

The court has rejected an appeal against HMRC’s decision to deny input tax deductions of £2m on purchases as they were connected to VAT evasion

23 Dec 2021

Image for telecoms contractor must pay ps190k vat bill

Tax | Telecoms contractor must pay £190k VAT bill

A Court has upheld the amendment of £190,000 to a VAT return and a £5,405 penalty, ruling that the taxpayer had deliberately tampered with his company’s documents

9 Dec 2021

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Tax | High Court rules Uber drivers must charge VAT

Uber’s business model has been declared unlawful in London following a ruling in the High Court over whether VAT should be charged on fares

8 Dec 2021

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Tax | High-end matchmaking company wins £1.7m VAT dispute

The Upper Tribunal (UT) has granted the appeal from the upmarket matchmaking business to overturn a 1.7m VAT bill on its services

6 Dec 2021

Image for construction firm wins case over disputed ps1m rd relief

Tax | Construction firm wins case over disputed £1m R&D relief

A tribunal has ruled against HMRC declaring that the taxpayer was entitled to SME research and development (R&D) tax relief totalling between £800,000 and £1.2m

2 Dec 2021

Tax | VAT updates: December 2021

In this month’s VAT updates, Graham Elliott examines tribunal decisions in supply of sporting services, flat rate scheme for small business, and the margin scheme and second-hand cars in Northern Ireland

1 Dec 2021

Image for court ruled ps195k taxable income

Tax | Court ruled £195k as taxable income

The Court has dismissed the appeal from a taxpayer against an amendment from HMRC to his tax return that marked £195,400, which was obtained through a tax avoidance scheme, as taxable income

29 Nov 2021

Employment Tax

Image for court dismissed appeal over ps25m vat bill

Tax | Court dismissed appeal over £2.5m VAT bill

The Court has dismissed an appeal against a £2.5m VAT bill on insulated roofing panels after the taxpayer argued it was entitled to the reduced rate of VAT

25 Nov 2021

Image for court rules company must pay ps27m withholding tax

Tax | Court rules company must pay £2.7m withholding tax

The Court has ruled in favour of HMRC that the interest paid by a UK property investment company under short-term loans was subject to £2.7m withholding tax

24 Nov 2021

Image for cambridge rowing club wins ps575k vat dispute

Tax | Cambridge rowing club wins £575k VAT dispute

The court has ruled against HMRC after it issued a £575,000 VAT assessment notice to Cambridge University Boathouse Limited (CUBL), after it claimed input VAT on the construction of a boathouse

12 Nov 2021

Image for sky presenter loses ps281k case over ir35 status

Tax | Sky presenter loses £281k case over IR35 status

A Sky sports presenter has lost a case at the First Tier Tribunal over his working status and whether his contract with Sky fell outside the IR35 rules

5 Nov 2021

Personal Tax