first tier tax tribunal

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


HMRC has won most of the important tribunal cases about taxpayer residency in the past few years.


HMRC’s application to appeal a £2.4m VAT refund to mobile phone trading companies Unistar Group and Unistar Trading has been rejected.


An employee share option scheme that is conditional on employees paying their PAYE liability should not be subject to a charge under section 222, a tax tribunal has ruled.

As daunting a prospect as it might be, the first tier tax tribunal (FTT) is something accountants and tax advisers are likely to face at some point during their career.

A property development company has failed in its attempt to avoid paying tax on a property sale by creating a £1.6 million loss.