Tax | Court dismissed £141k multiple dwellings relief claim

The Court dismissed the appellant’s claim for multiple dwellings relief (MDR) leaving the home owner with a £141,750 bill for stamp duty land tax (SDLT)

17 Aug 2021

Tax

Property Tax

Case Reports

Tax | Contractor left with £1.7m tax bill

A developer linked to several stalled construction sites in Liverpool and under investigation by the Serious Fraud Office has been hit with a tax bill of more than £1.7m

12 Aug 2021

Tax

Business Tax

VAT

HMRC

Case Reports

Tax | Bunny Hall loses tax case over £500k land dispute

The First Tier Tribunal has dismissed an appeal against HMRC over the amount of income tax on trade profits and capital gains tax paid on plots of land sold on the estate of a listed building

11 Aug 2021

Tax

Property Tax

Case Reports

Tax | Court of Appeal rules for Ingenious over trading issue

In the long-running Ingenious court case over the use of tax avoidance schemes, the Court of Appeal has ruled against HMRC over two of key issues at stake, including trading with a view to profit 

9 Aug 2021

Tax

Case Reports

Tax | Court ruled that taxpayer was estopped in £701k tax case

The Supreme Court overturned the Court of Appeal’s decision that a taxpayer was not estopped from denying that a valid inquiry had been opened into his tax return which declared he owed HMRC £701,990.96, even though the inquiry was sent to the wrong address

4 Aug 2021

Tax

HMRC

Case Reports

Tax | VAT updates: August 2021

In this month’s round-up of VAT cases, Graham Elliott examines the major VAT rulings including zero rating on residential new build in CMJ to separate supply issues in Black Cab Services case

2 Aug 2021

Tax

VAT

Case Reports

Tax | FIL ruling allows statutory interest claim

In the long running case on Franked Investment Income (FIL) Group, the Supreme Court has ruled that double tax relief provisions should be ignored in the settlement process. 

28 Jul 2021

Tax

Case Reports

Tax | Billionaires lose £4m stamp duty land tax case

The billionaire brothers, Christian and Nicholas Candy have lost their stamp duty land tax (SDLT) battle against HMRC at the Upper Tribunal and have been ordered to pay almost £4m tax on their £68m property purchase

27 Jul 2021

Tax

Property Tax

Case Reports

Tax | Tribunal rules NICs due on bonuses worth £1m

The Upper Tribunal has ruled in line with a First Tier Tribunal decision which found that the bonuses senior employees at Charles Tyrwhitt received were derived from employment and were subject to Class 1 National Insurance contributions (NIC)

22 Jul 2021

Tax

Business Tax

Case Reports

Tax | Scottish tycoon jailed for £300k tax fraud

 A Scottish business tycoon was sentenced to 16 months in prison after stealing nearly £300,000 from HMRC in fraudulent VAT claim repayments

22 Jul 2021

Tax

VAT

Case Reports

Tax | Tribunal rules against newsagent over £140k tax dispute

The Upper Tribunal ruled in favour of HMRC against a corner shop owner who had undeclared £140,000 worth of VAT on sales

21 Jul 2021

Tax

VAT

Case Reports

Tax | Bad debt relief and VAT compliance

Sarah Kay, tax writer at Croner-i, reviews the new scheme for claiming bad debt relief on VAT declarations and highlights why the ‘old’ scheme continues to be considered by the courts 

21 Jul 2021

Tax

VAT

Tax Compliance

Case Reports

Tax | Rank Group wins £80m VAT return case

The First Tier Tribunal ruled against HMRC and in favour of Rank Group plc on its claim to be refunded an estimated £80m of VAT paid on slot machine income between 2006 and 2013

15 Jul 2021

Tax

VAT

Case Reports

Tax | Cairn seizes Indian properties in Paris over tax dispute

FTSE 250 listed Cairn Energy plc has secured a French court order to seize some 20 Indian government properties in Paris to recover part of a $1.72bn (£1.2bn) arbitration award over a long disputed tax bill

9 Jul 2021

Tax

Business Tax

Tax Compliance

Case Reports

Law and Regulation

Tax | Upper Tribunal denies multimillion pound LRR tax relief claim

The Upper Tribunal has ruled against Northern Gas Networks judging that the removal or improvement of iron pipes was not qualifying expenditure for a land remediation tax relief claim (LRR), estimated to be worth a minimum of £17m

8 Jul 2021

Tax

Business Tax

HMRC

Case Reports