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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.

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

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

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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.

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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. 

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

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

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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

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