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.
An accountant who jointly owns a bookkeeping business with his wife has lost an appeal against a tax penalty for claiming group tax relief the business wasn't entitled to.
Next faces a £22m tax bill after a court ruled that the retailer’s complex tax scheme was not a legitimate way to make dividend payments, HMRC has said.
Two film partnerships have lost an appeal to claim tax relief on their losses after the upper tribunal ruled that they were not run for commercial purposes.
HMRC has won three tribunal cases against tax avoidance schemes, which it claims has protected over £260m in tax.
Taxpayers have a one in four chance of successfully appealing an HMRC decision at tribunal, according to government figures.