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tribunal

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

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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.

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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.

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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.

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

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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

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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.

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

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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.

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