first tier tax tribunal | AccountingWEB

first tier tax tribunal

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.


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