first tier tribunal | AccountingWEB

first tier 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.


Ladbrokes lost a first tier tribunal appeal (TC/2012/05218 1 & 2) against HMRC, which


A taxpayer who claimed 'special relief' on late tax returns because he had been seriously ill has won an appeal in


The case of Pyreos Limited vs HMRC [2015] UKFTT 123 (TC) is significant as it show that when it comes to interpretation of tax law, HMRC guidance is not necessarily the end of the matter.

A computer analyst who had been diagnosed with long-term depression and anxiety has won an appeal against penalties for the late payment of tax.


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

Telephone filing for VAT returns can now be approved as an alternative for businesses who can prove to HMRC they cannot file them online. 


Two businessmen who were kidnapped by criminal associates of those who carried out a carousel fraud 


HMRC has won another tribunal case involving an attempt to abuse charitable tax relief by gifting shares.


The first tier tribunal has rejected three RTI penalty appeals from the same accounting firm after it experienced problems filing end-of-year annual returns for 20