tribunal | AccountingWEB


A first-tier tax tribunal has ruled that security giant G4S cannot offset its parking fines against corporation tax, with a judge stating that G4S staff "consciously and deliberately" broke par


The first tier tribunal has given HMRC a bloody nose, allowing an appeal arguing that a company’s accommodation for foreign employees cannot be classified as a residential property.


The upper tribunal has dismissed an appeal made by an accounting firm for costs against HMRC after it was fined for “dishonest conduct”.

The first tier tribunal delivered a nasty sting to a tax case appellant, confirming and even increasing the fines initially imposed by HMRC.


Schedule 11, paragraph 4, VATA, gives HMRC powers to require a non-compliant business to make a security payment as a condition of continuing to make taxable supplies.


HMRC lost a tribunal after relying on Wikipedia for the definition of electromechanical switches to classify the correct commodity code.


To misquote Oscar Wilde, to lose one case in the first tier tribunal about penalties issued against claimants seeking a VAT refund under the DIY Housebuilders Scheme could be considered ‘unfort


HMRC has been criticised for its callous and unlawful treatment of a dyslexic painter and decorator who has the mental age of a 12 year old.


The upper tribunal has reinforced HMRC’s VAT surcharge regime by overturning Trinity Mirror’s first tier tribunal victory.


Taxpayers are not always aware that, if they Appeal a VAT dispute to the Tribunal, the burden of proof is on them to disprove the HMRC assessment; and not on HMRC to explain it.