Case reports

Tax / Supermarkets win £500m business rates appeal

The court of appeal has ruled that cash machines located both inside and outside stores should not be assessed for additional business rates on top of normal rates

Tax / GAAR clamps down on salary payments using loans

The independent general anti-abuse rule (GAAR) advisory panel has issued two rulings setting out its views on abuse of employee and contractor loan agreements which are used to reduce tax liability

Tax / Tax updates: November 2018

This month's review of tax cases and tax news including penalties determined by HMRC computers ruled invalid, HMRC launches full blown MTD VAT trial, CGT entrepreneurs’ relief denied as voting rights held for less than a year

Tax / HMRC wins £79m tax avoidance case

The Court of Appeal has found in favour of HMRC in a long running £79m tax avoidance case involving Teesside Power Ltd (TPL) which sought to use a scheme devised by EY to avoid corporation tax liabilities

Tax / Property owner loses tax case over off-plan purchase

The Upper Tribunal has upheld an appeal by HMRC in the case of principal private residence relief (PPR) on the off-plan purchase of an apartment delayed in construction

Tax / HMRC contractor wins IR35 payout

A contractor who worked for HMRC has successfully claimed over £4,000 at an employment tribunal after the tax authority insisted she was not self-employed under IR35 rules but failed to make arrangements for holiday pay

Tax / Supreme Court flexes powers over interest in Prudential case

In Prudential Assurance Company Ltd v R & C Commrs [2018] BTC 31, the taxpayer sought (among other claims) restitution of an amount calculated as compound, and not simple, interest but the Supreme Court, in its judgment delivered in July 2018, rejected this claim. Mark Cawthron LLB CTA examines the judgment

Tax / Tribunal denies HMRC £583k in referee appeal

The First Tier Tribunal (FTT) has upheld an appeal against HMRC, ruling that it should have treated a group of professional football referees as contractors and not as employees, reports James Bunney

Tax / Salary sacrifice schemes: what are VAT implications?

Salary sacrifice schemes, under which employees agree to a reduction in salary in exchange for certain benefits, may have VAT implications for the employer. Sarah Kay, tax writer at Croner-i, looks at whether VAT was owed on salary sacrifice schemes in the recent Pertemps case

Tax / Court of Appeal upholds HMRC practice of loss streaming

HMRC has had its practice of loss streaming in relation to transfers of trade validated in the Court of Appeal in Leekes Ltd v Revenue & Customs Commissioners [2018] BTC 21. Paul Davies CTA ACA, tax writer at Croner-i, takes a closer look at the decision

Tax / Case: late filing penalties for SA returns part overturned

In Gallagher [2018] UKFTT 435 (TC), the appellant appealed against a series of penalties amounting to £4,800 issued for late payment penalties for failure to submit self assessment forms over a three-year period but did receive some respite from the total bill at the First Tier Tribunal

Tax / Tax updates: September 2018

This month's review of tax cases and tax news including QC wins appeal over excessive penalties, conditions for Accelerated Payment Notices were met, Making Tax Digital VAT trial for businesses faces delays

Tax / VAT updates: September 2018

Graham Elliott, VAT expert at City & Cambridge Consultancy covers the circumstances when chocolate is zero rated, charity fundraising by student union, suppressed evidence over turnover

Tax / Tax agent who faked invoices loses dishonest conduct challenge

A tax agent who sought to challenge HMRC’s view that he had engaged in dishonest conduct by creating false invoices to reduce a client’s tax liabilities has lost his appeal at a tribunal

Tax / Accountant’s date error sees client let off APN penalty

A taxpayer who contested a penalty issued by HMRC for late payment of an accelerated payment notice (APN) has won his case after a tribunal found his accountant was at fault for failing to notice the correct date by which action was required, despite reminders from his client