first tier tax tribunal | AccountingWEB

first tier tax tribunal

HMRC has lost its long running VAT battle with BPP, because it failed to obey the Tribunal’s rules.


Rebecca Cave explains why The Holloways didn’t have a reasonable excuse for failing to reclaim overpaid VAT, although they relied on their accountant.


HMRC has been criticised for its callous and unlawful treatment of a dyslexic painter and decorator who has the mental age of a 12 year old.


HMRC has defeated an "artificial" tax avoidance scheme that tr


An accountant who jointly owns a bookkeeping business with his wife has lost an appeal against a tax penalty for claiming group tax relief the business wasn't entitled to.


HMRC was entitled to fine a former student £1,300 for submitting a late tax return that wasn’t his responsibility, a tribunal has decided.


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.