Tax officials are entitled to investigate a tax return after the usual one-year limit has passed if their discovery assessment letter meets one of two tests, according to a recent Court of Appe
HMRC has confirmed that it is preparing an appeal against the first tier tax tribunal decision in HOK v HMRC, in which the judge criticised the department for unfairness and using the penalty syste
A farmer’s wife running a B&B won her case at a VAT tribunal to overturn HMRC's ruling that it was part of an "aggregated" business registered for VAT.
AccountingWEB member Philip Seligman struck a blow for fairness and proportionality this month when a first tier tribunal overturned his client’s £5,000 penalty.
The maker of Lucozade, the sports energy drink, has lost an attempt to prove that it is a “functional food” rather than a beverage, in a ruling that means that the product will be subject to VA
A first tier tribunal decision that two film partnerships were not undertaken on a com
A property company has lost an appeal to pay the small-company rate of tax, in a tribunal case which tested the definition of a close investment-holding company. Nick Huber reports.
A upper tier tribunal ruling has clarified the employment status of agency workers and confirmed the importance of substitution as a sign that personal services are not being supplied.
Individuals making a Capital Gains Tax (CGT) disposal should bear in mind a recent tribunal clarifying beneficial and legal ownership issues, according to Essex-based accountant Rickard Keen.