Meg Wilson, tax writer at Croner-I, examines when HMRC can use discovery assessments, particularly in light of last month’s Supreme Court decision in R & C Commrs v Tooth [2021] BTC 15. It also highlights issues concerning discovery assessments that still require clarity
In a long-running case about input tax on services recharged to subsidiaries, AIM listed Tower Resources has won a ruling at the Upper Tribunal over a £600,000 disputed VAT reclaim
In a landmark case, the Upper Tribunal will hear HMRC’s appeal in the leading High Income Child Benefit Charge (HICBC) case HMRC v Wilkes, which disputes the tax authority’s use of discovery assessments
An Upper Tribunal at the Scottish Court of Session has dismissed an appeal made by the owner of Moulsdale Properties who argued that his property sale was exempt from VAT
Supermarket giant Morrisons has lost an appeal against HMRC over the decision that products sold under the Organix and Nakd brands were standard rated for VAT purposes
The Supreme Court has refused an appeal by HMRC against a decision of the Court of Appeal not to require UK divorce lawyer, Raymond Tooth to pay back over £475,000 in taxes that was invested in a tax avoidance scheme
Following on from the First Tier Tribunal decision in HMRC's dispute with former footballer and TV presenter Gary Linkeker, Meg Wilson, tax writer at Croner-i Navigate, examines the grounds for the appeal win
A First Tier Tribunal (FTT) has allowed a taxpayer’s appeal against penalties for his failure to notify liability to the high-income child benefit charge (HICBC) because he had a reasonable excuse
Zurich-based insurer Swiss Life Holding AG has agreed to pay $77.4m (£54.9m) to US tax authorities and has signed a deferred prosecution agreement to resolve the US case which accused the firm of helping wealthy American clients evade taxes
In a long-running IR35 dispute, HMRC claims the TV presenter and former England footballer Gary Lineker owes £4.9m in income tax and national insurance contributions (NICs)
A US tax court has handed victory to the estate of Michael Jackson finding that the Internal Revenue Service (IRS) wildly inflated the value of the singer’s assets and image at the time of his death leading to an estate tax bill for his heirs that was far too high
In this month’s round-up of key VAT decisions, Graham Elliott assesses the tribunal rulings in Northumbria Health Care NHS Trust, Step by Step and Balhousie
