tax tribunal

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.

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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.

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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.

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A recent tax tribunal judgement upheld “absurd” tax legislation that means an individual can be taxed on payments made to him or herself.

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It is now some three years since the Tax Tribunal replaced the general and special commissioners and the VAT and Duties Tribunal.

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