first tier tax tribunal

A husband and wife who ran a recruitment business and were paid mainly through dividends before its collapse do not owe HMRC employment taxes, a tribuna


The owner of a Chinese takeaway has partly won an appeal about whether one of his workers was en employee or self-employed.


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.