first tier tax tribunal

Sometimes bad economic news can be good news for taxpayers. A judge has ruled that the recession was a reasonable excuse for a family business to not pay a VAT bill on time.

A “jobbing” builder has won an appeal against penalties of £7,000 for failing to comply with Construction Industry Scheme (CIS) tax rules.


Kensington and Chelsea council in London has won an appeal to claim nearly £600,000 in VAT.

Vodafone is entitled to reclaim £4.1m in VAT, a tribunal has ruled, after the mobile phone operator paid too much VAT after using a loyalty scheme to rewards its customers.

A taxpayer has won an appeal against HMRC concerning £10,000 late tax payment penalties, after a tribunal ruled his marriage breakdown was a reasonable excuse for tardiness.


A taxpayer has won an appeal against a careless inaccuracy penalty for omitting information about his employment income in his online tax return.


A Norwich lapdancing club has lost a legal appeal for some of its services to be exempt from VAT.


An elderly man with poor memory had a reasonable excuse for sending his tax return late, a tribunal has ruled.


A Scottish GP has won an appeal to protect patient confidentiality after a tax tribunal ruled that she did not have to give her business diary to HMRC to help it check her tax affairs.

An IT contractor should pay tax on loans from employers because the money was “in substance and reality” income from employment, a first-tier tax tribunal has rule