Case reports

Tax / Case: accountant’s failures ‘not a reasonable excuse’

A taxpayer who argued it was his accountant’s fault he incurred late filing penalties has lost his appeal at a tribunal, which said it was his responsibility to check the necessary paperwork had been submitted by the deadline

Tax / Case: Upper Tribunal confirms £1m VAT bill for essay-writing provider

RSM’s Scott Harwood reviews a £1m VAT case that centred on whether the company was the provider of a service or merely acted as an agent for other service providers

Tax / Taxpayer wins appeal over high income child benefit charge ignorance

A taxpayer has won an appeal against penalties imposed for his failure to notify his liability for the high income child benefit charge (HICBC), on the grounds that ignorance of the law was a reasonable excuse and he was not required to ‘rummage’ through all of HMRC’s information sources

Tax / HMRC and General Electric in $1bn tax dispute

HMRC is seeking to reclaim some $1bn of tax from US industrial giant General Electric (GE), amid claims the company failed to disclose full details of financing arrangements in Australia, and was allegedly using an arbitrage scheme to gain a tax advantage

Tax / HMRC wins IR35 appeal at Upper Tribunal

HMRC has won a significant Upper Tribunal appeal over the use of personal services companies (PSCs) by broadcasters, with the overturning of a previous ruling on the tax status of radio presenter and comedy writer Paul Hawksbee under IR35 regulations 

Tax / VAT updates: June 2020

In this month’s VAT updates, Graham Elliott considers input reimbursement, the use of CCTV as evidence and whether medical scans are VAT-exempt

Tax / HMRC loses VAT challenge on baby scans

HMRC has lost a tax tribunal appeal over the VAT treatment of supplies of certain ultrasound scanning services to pregnant women, which private clinics claimed should be exempt as supplies of medical care, but which HMRC argued were standard rated

Tax / William Hill signals £150m betting windfall

Gambling group William Hill has stated it expects to recover up to £150m in tax after HMRC lost a legal challenge, with a tribunal finding VAT was wrongly applied to revenues from fixed odds betting terminals (FOBTs) in betting shops

Tax / £500m rates rebate windfall for supermarkets

UK supermarkets are in line for £500m in tax refunds, after the Supreme Court ruled in their favour at the conclusion of a lengthy dispute with the Valuation Office Agency (VOA) over business rates payments on ATMs

Tax / VAT updates: May 2020

In this month’s VAT updates, Graham Elliott considers costs of staging productions and taxable supplies of catering in the Royal Opera House case, historical VAT claim at NHS Lothian and refurbishing an empty dwelling

Tax / HMRC wins landmark non-cash pension tax relief ruling

HMRC has won a landmark case at an Upper Tax Tribunal, which has ruled that tax relief cannot be claimed on ‘in-specie’ or non-cash contributions to personal pensions, potentially opening the way for the tax authority to reclaim millions

Tax / VAT updates: April 2020

In this edition of VAT updates, Graham Elliott considers HMRC’s VAT easements, a suppression of sales case and the challenging concept of fiscal neutrality

Tax / Opera house loses input VAT appeal over ice cream sales

 HMRC has won an Upper Tribunal appeal over a bid by the Royal Opera House to include ice cream and champagne sales at the venue when recovering VAT input tax associated with its production costs

Tax / HMRC loses latest round of £1bn Zipvit VAT case at Supreme Court

With £1bn at stake in disputed VAT, the Zipvit VAT case over whether a mail order trader is entitled to make input VAT deductions, could have far reaching implications for online businesses now it is heading to the EU Court of Justice. Philip Smith reports

Tax / Capital gains tax on property: 6 April changes

From April 2020 an overhaul of capital gains tax (CGT) will see payment deadlines shortened, reduction of final period exemption and reform of lettings relief. Stephanie Webber CTA, tax writer at Croner-I, analyses the key changes in the context of relevant rulings at tax tribunal
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