Case reports

Tax | Gambling company’s £4.9m tax claim rejected

The tax tribunal has rejected an online gaming company's appeal for a £4.9m refund on a remote gaming duty (RGD) overpayment but ruled that ‘freeplays’ offered by the company can be used for claiming the relief

11 Apr 2022

Tax | Taxpayer wins £10.1m resident tax case

A taxpayer has won a £10.1m tax case with the court ruling that he was a resident of South Africa and not the UK

7 Apr 2022

HMRC

Tax | HMRC wins £1.7m VAT repayment case

The Court has ruled that mistakenly paid VAT of £1.7m by the Mayor’s Office for Policing and Crime could not be repaid by HMRC as the police department would be ‘unjustly enriched’

6 Apr 2022

VAT

Tax | Flapjacks are ‘not cakes’ for VAT purposes

The court has ruled that flapjacks cannot be classed as cakes which means they are subject to standard rate VAT and due to this the company is not entitled to credit on input tax

5 Apr 2022

VAT

Tax | Court rejects £40m tax avoidance claim

The Court has dismissed a £40m claim from 10 investors against a tax barrister QC who advised promoters of failed tax avoidance schemes involving film investments

4 Apr 2022

Tax | Court rejects £268k input tax claim appeal

The court has dismissed an appeal against HMRC’s decision to refuse an input tax claim of £268,000 ruling that the company had acted ‘dishonestly’

1 Apr 2022

Tax | HMRC wins £200k case over accelerated payment notices

The court has ruled in favour of HMRC upholding payment notices totalling over £200,000 in a lead case that will affect hundreds of taxpayers

31 Mar 2022

Tax | Strike out notice against £214k tax appeal allowed

The court has allowed HMRC’s strike out notice against an appeal for a £214,000 input tax refund which was linked to evasion of VAT

29 Mar 2022

Tax | Supreme Court finds IFRS 2 debit is tax deductible

The Supreme Court has ruled that NCL Investments was able to deduct accounting debits from its corporate tax receipts as it was in accordance with IFRS 2

28 Mar 2022

Tax | Property developer loses £153k tax case

A developer has lost an appeal against tax amendments and penalties worth £153,084.23 as the court ruled that he failed to declare tax, and submitted inaccurate returns, over eight years

25 Mar 2022

Tax | Shopkeepers lose £243k tax appeal

Court upholds VAT assessments, penalties, and income tax amendments totalling £234,516.22 ruling that the shopkeepers had deliberately filed incorrect returns to reduce their tax liability

23 Mar 2022

Tax | Tax firm fined £150k in tax avoidance case

The Upper Tribunal has fined AML Tax £150,000 for failing to comply with formal information notices issued as part of HMRC’s investigation into the firm’s £3.3m tax avoidance case

21 Mar 2022

Tax | Footballer Neil McCann loses £190k IR35 case

The court has ruled against former Scottish footballer and coach Neil McCann’s £190,000 IR35 tax appeal deciding that his services fell under ‘employment contracts’

18 Mar 2022

Employment tax

Tax | Court rejects £3.2m claim as film scheme not trading

A partnership set up to exploit film development costs has lost an appeal at the First Tier Tribunal (FTT) after claiming that it was carrying on a trade

15 Mar 2022

Tax | Court rejects £49k tax appeal over furlough excuse

The court ruled that the taxpayer’s accountant being on furlough was not an excuse for a late appeal against a discovery assessment for capital gains tax (CGT) worth £49,000

9 Mar 2022

Property tax