HMRC estimates of tax owed by someone who hasn’t filed a return has the same force as a self-assessment tax return and can’t be appealed until a return is filed, the upper tier tribunal ruled.
The upper tier tax tribunal has upheld the principle that companies caught up in missing trader fraud can be liable for VAT penalties.
A tax tribunal victory for HMRC also prevented it from “broadening its attack” on property fixtures during a dispute over stamp duty land tax
HMRC will not appeal against a decision by the first-tier tax tribunal that it was unlawful to charge stamp duty reserve tax (SDRT) on a transfer of shares between HSBC and the Bank of New York Mel
Actor Tim Healy has claimed a partial victory in a tax tribunal against HMRC after it was found his accommodation expenses claim was tax deductible.
HMRC won an upper-tier tribunal decision that means a company unwittingly caught up in a carousel fraud will lose £176,000 in VAT payments.
Debt advisory firm Fairpoint Group has received £9m from HMRC in respect of VAT w
HMRC has won a court battle to stop a film investment partnership called Eclipse Film Partners No 35 LLP from gaining £117m in tax relief.
A recent tax tribunal judgement upheld “absurd” tax legislation that means an individual can be taxed on payments made to him or herself.
It is now some three years since the Tax Tribunal replaced the general and special commissioners and the VAT and Duties Tribunal.