Case reports

Employment tax

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

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

Business tax

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

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

Tax | Taxpayer wins appeal over £2.5m misdeclaration penalty

The Court of Appeal has upheld the decision to allow a taxpayer to appeal a £2.5m misdeclaration penalty from HMRC

4 Nov 2021

Tax | Backpacker wins tax dispute over holiday job in Australia

A British backpacker who spent time working in Australia has won a tax dispute at the High Court in Brisbane over unfair tax treatment

3 Nov 2021

Tax | VAT updates: November 2021

In this month’s VAT update, Graham Elliott focuses on the Rada in Business case over furlough, multiple claims from DIY housebuilder’s scheme and impact of Balhousie decision

1 Nov 2021

Tax | Court rules against £1.3m VAT bill

The Court has ruled against HMRC stating that it was not entitled to claim UK acquisition VAT of £1.3m from a taxpayer on the purchase of alcohol from a supplier situated in an EU member state

20 Oct 2021

Tax | Court dismisses claim against £1.5m pension tax

The court has dismissed an appeal from a taxpayer finding that he had unreasonably delayed applying for enhanced protection on his pension which resulted in a £1.5m tax bill

18 Oct 2021

Tax | Court issues £350k fine for information notice failures

The court has issued a £350,000 tax-related penalty to a taxpayer for 'continued failure' to comply with an information notice

11 Oct 2021

Personal tax

Tax | Court dismisses £26k R&D tax credit

The Court has dismissed a claim that expenditure of £26,050 fell under research and development (R&D) and has ordered the business to pay it back

8 Oct 2021

Business tax

Tax | Court rules property loan was liable for £18k tax

The Court has found that a company’s payment to its sole owner of profits made on a property sale was not deductible as a loan and was liable for £18k tax

21 Sep 2021

Tax | Professional referees lose £584k in IR35 case

The court has ruled in favour of HMRC finding that the lower courts had ‘erred’ in their judgment allowing HMRC to pursue £584,000 in back taxes in the PGMOL IR35 case

20 Sep 2021

Tax | Taxpayer loses case over £430k penalty notice

The court has dismissed an appeal against a £434,318.73 penalty notice which was given to a sole director due to deliberate inaccuracies in the company’s tax return

16 Sep 2021

Business tax

Tax | Court dismisses £3.5m Toys R Us VAT claim

The court has dismissed an appeal against a refusal by HMRC to pay a £3.5m repayment supplement where the right to a VAT credit was assigned to a third party involving former Toys R Us shops

15 Sep 2021