first tier tribunal

A first tier tax tribunal has upheld the decision to issue a penalty after taxpayer Derek Ross failed to pay his PAYE on time.


The first tier tribunal (FTT) has dismissed another tax avoidance scheme sold by NT Advisors involving participants, including former BBC star Chris Moyles, masque


A first tier tribunal has ruled that two taxpayers negligently submitted tax returns because of their failure to verify a tax avoidance scheme was a not sham.


A recent First-tier Tribunal case has once again highlighted the dangers of using dividend waivers to reallocate income between shareholders, writes BDO tax


The challenges of proving shares are worthless to claim tax relief and how to decide when company directors are negligent in the eyes of the tax system were discussed by tax experts Giles Moone


A taxpayer who sold land on her Lincolnshire property for £300,000 is entitled to claim principal private residence relief (PPR), a tribunal has ruled.


Taxpayers have had continued success against HMRC at tribunals regarding discovery assessments,


A beekeeping couple from Cornwall have won the right not to file VAT returns online due to religious reasons at a f


Accountants whose clients deduct business expenses from their tax bill need to ensure that the expenses are solely for the purpose of trade, two recent tax cases have shown.