Case reports

Tax / Kickboxing company loses VAT dispute

Kickboxing company Premier Family Martial Arts LLP has lost a VAT dispute with HMRC, as they tried to appeal that kickboxing should be exempt from VAT because it is a form of tuition, covering a subject that is part of school education

Tax / News Corp wins VAT dispute at Upper Tribunal

HMRC has lost an appeal at the Upper Tribunal over zero rated VAT on digital newspapers with the publishers of The Times arguing that digital versions of its newspapers are not a service

Tax / Tax updates: January 2020

In this month’s tax review, Lloyd-Webbers win CGT case, dating site loses VAT fight, CEST revamp, HMRC call times cut, VAT receipts hit £133bn

Tax / Dixons loses £1.8m VAT claim on bouncing cheques

Retail chain Dixons has failed at a First Tier Tribunal (FTT) appeal in a bid to reclaim £1.8m of overpaid VAT on cheques which had been dishonoured, on the basis it was out of time for a refund

Tax / Tax filing penalties when self assessment not required

Ducking an HMRC penalty for late tax filing is an important administrative consideration for any taxpayer. Meg Wilson CTA, tax writer at Croner-i, examines three key points from the latest Upper Tribunal case where the taxpayer lost his argument over penalties

Tax / Lloyd Webbers beat HMRC in £6m Barbados CGT case

Musical impresario Andrew Lloyd Webber has won a tax case against HMRC over a claim for a capital gains tax rebate over development of a luxury beachside mansion in Barbados which was never completed  

Tax / High end dating site loses VAT dispute

An upmarket matchmaking business has failed in its bid at a First Tier Tribunal (FTT) to overturn a demand from HMRC for VAT due on the services it provides

Tax / HMRC manuals: challenging the guidance

HMRC’s internal guidance manuals have been available to taxpayers since 1994, but can still be challenged in the courts and can be wrong on occasion, warns Stephanie Webber, tax writer at Croner-i 

Tax / Childcare provider wins at tribunal over £230k VAT dispute

A childcare business has won an appeal overturning a £230,000 demand for VAT after a First Tier Tribunal (FTT) agreed its holiday camps should have the same VAT treatment as its after-school business

Tax / Lack of accounting records sinks R&D tax credit claim

A Coventry-based engineering consultancy has been given a £25,000 penalty after wrongly claiming for research and development (R&D) tax credits on over £390,000 of trading losses

Tax / Higgins wins Court of Appeal case over CGT on property sale

The Court of Appeal has ruled that the ‘period of ownership’ for principal private residence (PPR) relief from capital gains tax (CGT) begins when the property purchase is completed, not from exchange, in a ruling which overturns a previous tribunal finding in HMRC’s favour

Tax / TV presenter Helen Fospero wins £80k IR35 case

In the latest IR35 loss for HMRC, TV presenter Helen Fospero has won her case at the tax tribunal over a disputed tax bill of £80,000 when she was working on a contract basis for ITV

Tax / Gaines-Cooper returns to tribunal over disputed £30m tax bill

Multimillionaire Robert Gaines-Cooper is back in the tax courts at the First Tier Tribunal disputing a long-running avoidance case centring on tax liability and domicile issues

Tax / IT contractor wins £240k IR35 appeal

HMRC has lost its latest legal challenge on the operation of the off-payroll rules, after a First Tier Tribunal (FTT) found in favour of an IT contractor

Tax / BBC presenter Ackroyd loses appeal over £400k tax liability

The Upper Tribunal has rejected an appeal by TV presenter Christa Ackroyd over her tax status at the BBC, stating that she must pay NICs and income tax on her earnings, as she was an employee not a contractor