Case Reports

Business

Companies

Image for royal opera house loses ps532k vat case

Tax | Royal Opera House loses £532k VAT case

The Court of Appeal has ruled that London's Royal Opera House could not include sales of catered food and drinks when deducting £532,000 in input VAT because they were not tied to production costs

22 Jun 2021

Tax | GE loses £124m double tax relief appeal at tribunal

The First Tier Tribunal (FTT) has denied GE Financial Investments’ (GEFI) appeal to amend its corporation tax returns to exclude credit of £124m claimed in foreign tax by way of double tax relief

21 Jun 2021

Tax | Shipping company swerves £12.5m tax charge on sale of asset

The Upper Tribunal has ruled in favour of Unicorn Tankships Ltd that a balancing charge of £12.5m did not arise after the sale of a ship subject to the tonnage tax regime, rejecting HMRC’s argument

18 Jun 2021

Tax | HMRC loses case over asylum seekers claiming child tax credits

The Scottish Court of Session has ruled in favour of two asylum seekers in their claim to gain child tax credits dating back six years

16 Jun 2021

Tax | IT contractor loses second appeal in £70k IR35 tax case

A Nationwide IT contractor has lost his second appeal against a £70,000 tax bill for work conducted at the bank and building society

15 Jun 2021

Tax | Discovery assessments – where are we now?

Meg Wilson, tax writer at Croner-I, examines when HMRC can use discovery assessments, particularly in light of last month’s Supreme Court decision in R & C Commrs v Tooth [2021] BTC 15. It also highlights issues concerning discovery assessments that still require clarity

9 Jun 2021

Tax | Biomass producer wins case over disputed £150k VAT bill

The First Tier Tribunal has thrown out an HMRC claim for underpaid VAT in a case about a northern Ireland wood chip business

3 Jun 2021

Image for tower resources wins appeal over disputed ps600k vat

Tax | Tower Resources wins appeal over disputed £600k VAT

In a long-running case about input tax on services recharged to subsidiaries, AIM listed Tower Resources has won a ruling at the Upper Tribunal over a £600,000 disputed VAT reclaim

27 May 2021

Image for wilkes case challenges high income child benefit charge

Tax | Wilkes case challenges high income child benefit charge

In a landmark case, the Upper Tribunal will hear HMRC’s appeal in the leading High Income Child Benefit Charge (HICBC) case HMRC v Wilkes, which disputes the tax authority’s use of discovery assessments

26 May 2021

Personal Tax

Image for moulsdale properties loses tax case over ps995k vat bill

Tax | Moulsdale Properties loses tax case over £995k VAT bill

An Upper Tribunal at the Scottish Court of Session has dismissed an appeal made by the owner of Moulsdale Properties who argued that his property sale was exempt from VAT

25 May 2021

Image for morrisons loses ps1m vat appeal case over nakd bars

Tax | Morrisons loses £1m VAT appeal case over Nakd bars

Supermarket giant Morrisons has lost an appeal against HMRC over the decision that products sold under the Organix and Nakd brands were standard rated for VAT purposes

20 May 2021