Case Reports

Latest news

Image for ps1k penalties quashed taxpayer genuinely mistaken

Tax | £1k penalties quashed as taxpayer ‘genuinely mistaken’

A property owner had penalties for late payment cancelled after an HMRC letter about her ex-husband who had left the country caused a misunderstanding

16 Jul 2025

Tax | HMRC wins £920k VAT dispute with London builder

A London construction company has lost an appeal over recovery of nearly £1m in input tax as transactions linked to fraudulent invoices and Kittel fraud

15 Jul 2025

Tax

VAT

Case Reports

Image for supreme court dismisses dolphin ps16m tax appeal

Tax | Supreme Court dismisses Dolphin £16m tax appeal

A Norwegian offshore drilling company operating in the North Sea has lost a final attempt to have an HMRC ruling on corporation tax overturned, leaving a multimillion pound tax bill and substantial legal costs

14 Jul 2025

Tax | HMRC demands ‘further and better’ grounds for tax appeal

When HMRC asks for more information about a tax position, taxpayers should resist providing a response, as it may be a sign of over-reach as in the case of BGC over salaried member rules, warns Neil Tipping, lead tax enquiry consultant at Croner-i

14 Jul 2025

Tax | Glasgow floorers ramp up salaries in £50k CJRS case

Two directors of a flooring company increased their salaries from £512 per month to £3,690 to gain maximum furlough payments during the pandemic, claiming pay rise was ‘operational coincidence’

14 Jul 2025

Tax

HMRC

Case Reports

Image for no charity donation so ps125k gift aid claim thrown out

Tax | No charity donation so £125k Gift Aid claim thrown out

A taxpayer did not give anything to charity over three tax years but claimed ‘incorrectly’ for more than £125,000 in Gift Aid relief, blaming his accountant

10 Jul 2025

Tax | Birmingham hospitality group slapped with £5.1m tax bill

A Birmingham based group of restaurants has lost its appeal against HMRC as directors ‘readily willing to mislead’ HMRC in its investigation into mass till suppression

7 Jul 2025

Tax | Swiss based film partner loses £447k appeal

The First Tier Tribunal (FTT) has sided with HMRC finding a Swiss national’s film partnerships were carrying out their trading activities ‘wholly’ in the UK subjecting him to UK income tax

3 Jul 2025

Tax | Dentist loses £500k Belize tax avoidance appeal

A dentist has lost his case at the Court of Appeal against HMRC over a disputed ‘aggressive avoidance scheme’ involving sending money to offshore trusts in Belize

1 Jul 2025

Tax

HMRC

Case Reports

Tax | HMRC loses £12.5k MDR appeal

Two appellants have won their appeal at the First Tier Tribunal (FTT) after HMRC claimed their annex’s ceiling was too low and the lack of handrail on the stairs made it uninhabitable

26 Jun 2025

Tax | HMRC loses £95k top slicing relief calculation dispute

Two taxpayers have won an appeal against HMRC’s denial of their claims for overpayment relief totaling £95,959.63

25 Jun 2025

Tax

HMRC

Case Reports

Image for conservatory installer wins ps60k vat appeal

Tax | Conservatory installer wins £60k VAT appeal

HMRC loses £60,000 VAT assessment due to the senior compliance officer failing to sign the assessment form in time, rendering the assessment out of time

24 Jun 2025

Tax | HMRC claws back £30k from Surrey Adventure farm

A Surrey based children’s soft play and farm has lost its appeal at tribunal after miscalculating the real time information of their employees but tried to blame the staff

20 Jun 2025

Tax | UPS driver falls victim to ‘industrial scale’ tax reclaim scheme

A tribunal has dismissed the appeal of a UPS driver who used Apostle Accounting to make ‘excessive and unallowable’ expenses claims, but his actions were ‘careless not deliberate’

18 Jun 2025

Tax | Chelsea boatyard owners lose £1.6m tax appeal

The owners of Chelsea Yacht & Boat Company based at Cheyne Pier have lost an appeal over entrepreneurs’ relief for more than £880,000 each, but £360,000 penalty overturned

17 Jun 2025