A developer linked to several stalled construction sites in Liverpool and under investigation by the Serious Fraud Office has been hit with a tax bill of more than £1.7m
The First Tier Tribunal has dismissed an appeal against HMRC over the amount of income tax on trade profits and capital gains tax paid on plots of land sold on the estate of a listed building
In the long-running Ingenious court case over the use of tax avoidance schemes, the Court of Appeal has ruled against HMRC over two of key issues at stake, including trading with a view to profit
The Supreme Court overturned the Court of Appeal’s decision that a taxpayer was not estopped from denying that a valid inquiry had been opened into his tax return which declared he owed HMRC £701,990.96, even though the inquiry was sent to the wrong address
In this month’s round-up of VAT cases, Graham Elliott examines the major VAT rulings including zero rating on residential new build in CMJ to separate supply issues in Black Cab Services case
In the long running case on Franked Investment Income (FIL) Group, the Supreme Court has ruled that double tax relief provisions should be ignored in the settlement process.
The billionaire brothers, Christian and Nicholas Candy have lost their stamp duty land tax (SDLT) battle against HMRC at the Upper Tribunal and have been ordered to pay almost £4m tax on their £68m property purchase
The Upper Tribunal has ruled in line with a First Tier Tribunal decision which found that the bonuses senior employees at Charles Tyrwhitt received were derived from employment and were subject to Class 1 National Insurance contributions (NIC)
Sarah Kay, tax writer at Croner-i, reviews the new scheme for claiming bad debt relief on VAT declarations and highlights why the ‘old’ scheme continues to be considered by the courts
The First Tier Tribunal ruled against HMRC and in favour of Rank Group plc on its claim to be refunded an estimated £80m of VAT paid on slot machine income between 2006 and 2013
FTSE 250 listed Cairn Energy plc has secured a French court order to seize some 20 Indian government properties in Paris to recover part of a $1.72bn (£1.2bn) arbitration award over a long disputed tax bill
The Upper Tribunal has ruled against Northern Gas Networks judging that the removal or improvement of iron pipes was not qualifying expenditure for a land remediation tax relief claim (LRR), estimated to be worth a minimum of £17m
The Upper Tribunal ruled against HMRC deciding that where a taxpayer had not submitted self assessment tax returns, discovery assessments could not be used to assess the taxpayer’s liability to the high income child benefit charge
The Supreme Court has ruled against HMRC and confirmed the Court of Appeal’s decision to throw out a ‘draconian’ follower notice issued for £8.6m by the tax authority
