First-tier Tribunal (Tax Chamber)

Tax Treatment of Capital Interests in Partnership Dispute Addressed in Landmark Case of The Boston Consulting Group UK LLP & Ors v HMRC

Explore the intricate tax treatment of partnership interests in The Boston Consulting Group UK LLP & Ors v The Commissioners for HMRC, uncovering legal principles, outcomes, and implications for future tax disputes.

[2024] UKFTT 84 (TC)

UK Tribunal Determines Solar Cells Consigned From Taiwan, Upholds Customs Debt Notification, and Grants Duty Remission

Learn about the Canadian Solar EMEA GmbH v The Commissioners for HM Revenue and Customs case involving complex issues of anti-dumping duties, consignment origins, customs debt notifications, and duty remission under EU customs law. Understand the pivotal legal principles shaping UK customs and trade law.

[2024] UKFTT 85 (TC)

Tribunal Grants Stay in HMRC Appeals on 'Transactions in Securities' Pending Related Decision

Learn about the key legal principles and outcomes of the Paul Hunt & Ors v HM Revenue and Customs case involving anti-avoidance legislation and stay of appeals. Gain insights into how the Tribunal applied relevant legal provisions and managed the case, ensuring fair resolution and efficiency.

[2024] UKFTT 78 (TC)

Tribunal Upholds Decision that Appellants Connected to VAT Fraud through Knowledge and Due Diligence

Analyze the legal principles and outcomes of the Minstrell Recruitment Ltd v. HMRC case, emphasizing the application of the Kittel Principle and due diligence expectations on taxpayers in VAT fraud cases as established by the Tribunal's decision.

[2024] UKFTT 82 (TC)

Tribunal Orders Costs Against Alpha Republic for Unreasonable Conduct in Legal Proceedings

Learn about the recent Alpha Republic Limited v HMRC case, where the Tribunal assessed costs due to unreasonable conduct. Gain insights into Rule 10 application, unreasonable behavior, and cost assessment standards in Tribunal proceedings.

[2024] UKFTT 68 (TC)

Tribunal Rules HMRC Acted Unreasonably, Orders Payment of Costs to Essex Trading Limited

Discover the key legal insights from the Essex Trading Limited vs. HMRC case, including the Tribunal's ruling on unreasonable conduct and costs. Gain valuable understanding of Rule 10 applications and confidentiality provisions under CRCA.

[2024] UKFTT 69 (TC)

Tribunal Ruling Clarifies VAT Liabilities in Vehicle Conversions

Dive into the *Three Shires Trailers Limited* case dissecting VAT liabilities in vehicle conversions under the UK VAT legislation. Explore the distinctions between "qualifying" and "non-qualifying" cars, self-supply conditions, and VAT implications for input and output taxes in this insightful legal analysis.

[2024] UKFTT 79 (TC)

Tribunal Decides on Validity of Tax Enquiry Notice and Estoppel by Convention in Cattrell v HMRC Case

Dive into the legal nuances of the Alastair Cattrell v HMRC case, exploring tax enquiry validity and estoppel by convention principles. Learn how the Tribunal’s analysis shaped the outcome and highlighted the importance of procedural correctness in tax matters.

[2024] UKFTT 67 (TC)

Tribunal upholds penalty for non-payment of deferred VAT during COVID-19 despite lack of funds defense

Discover the legal implications of non-payment of deferred VAT due to the COVID-19 pandemic in the Derek Shaw Racing case. Explore key principles applied by the First-tier Tribunal, penalties under Schedule 19 of Finance Act 2021, and the importance of establishing payment arrangements with HMRC.

[2024] UKFTT 83 (TC)

Tideswell Case Highlights Key Issues in Excise Duty Liability and Penalties

Learn about excise duty liability and penalties in the H Tideswell & Sons Limited case under Schedule 41 Finance Act 2008. Understand key legal principles on duty points, 'deliberate' behavior, evidential burden shifting, and penalty frameworks. Explore outcomes about liability and penalties, shedding light on proving duty points and assessing behaviors.

[2024] UKFTT 54 (TC)

Tribunal Allows Appeal in Marion Trading Case, Emphasizing Importance of Legal Principles and Due Process

Learn about the Marion Trading Limited v The Director of Border Revenue case - a detailed legal analysis showcasing the importance of due process and adherence to legal principles in administrative decisions. The case highlights key legal principles like relevance of considerations, the 'Tameside' duty, Wednesbury unreasonableness test, and ECHR proportionality.

[2024] UKFTT 55 (TC)

Tribunal case highlights challenges of proving Principal Private Residence relief in UK tax law

Discover insights from the recent court case of Sabbir Patwary v HMRC revolving around Principal Private Residence relief in UK tax law. Learn about the crucial legal standards for claiming residency and the significance of providing substantial evidence for tax relief purposes.

[2024] UKFTT 53 (TC)

Late Filing Penalties Upheld in Sarah Godliman v HMRC Case

Sarah Godliman v HMRC [2024] UKFTT 81 (TC) case analysis delving into penalties for late tax returns, self-assessment obligations, and viable defenses against imposed penalties in tax law.

[2024] UKFTT 81 (TC)

Walkers Snack Foods v HMRC: Tribunal Rules 'Sensations Poppadoms' Similar to Potato Crisps for VAT Classification

Learn how the UK First-tier Tribunal addresses VAT classification disputes through the case of Walkers Snack Foods Limited v The Commissioners for HMRC. Discover key arguments, legal principles, and the Tribunal's decision guiding VAT classification for food products.

[2024] UKFTT 31 (TC)

Tax Tribunal Rules on Personal Expenditures and Loan Write-Off Disputes in James Keighley & Anor v The Commissioners for HMRC

In the case of *James Keighley & Anor v The Commissioners for HMRC*, the Tribunal scrutinizes tax assessments on personal expenditures, loan relationships, and business expenses, exploring deliberate behaviors, connected companies, discovery assessments, and deduction validity under UK tax laws. The outcome establishes criteria for deliberate behavior, connected company distinctions, allowable deductions, procedural correctness, and settlement agreements in tax disputes.

[2024] UKFTT 30 (TC)

Tribunal Rules Property Wholly Residential Despite Commercial Elements - 39 Fitzjons Avenue Limited v HMRC

Case of 39 Fitzjons Avenue Limited v The Commissioners for HMRC [2024] UKFTT 28 (TC) explores SDLT classification of "mixed use" or "wholly residential". The presence of a railway ventilation shaft and workshop's commercial use are key factors in determining property status.

[2024] UKFTT 28 (TC)

Tribunal Upholds Striking Out of Appeal in 99p Recycling Ltd v HMRC Due to Non-Compliance with 'Unless Order'

This article analyzes the case of 99p Recycling Ltd v The Commissioners for HMRC, focusing on the legal principles surrounding the refusal to reinstate an appeal due to non-compliance with a Tribunal 'Unless Order'. Key facts, legal principles, outcomes, and the Tribunal's commitment to procedural adherence are highlighted.

[2024] UKFTT 13 (TC)

Tribunal Upholds Customs Duty Penalty in Asif Patel v The Commissioners for HMRC Case, Finding Dishonesty in Duty Evasion Attempt

Insightful analysis of customs and excise duty penalties in the case of Asif Patel v The Commissioners for HMRC [2024] UKFTT 80 (TC), highlighting the concept of dishonesty in duty evasion and the application of legal principles like those in Ivey v Genting Casinos and Royal Brunei Airlines v Tan. Thoroughly examines Patel's appeal, Tribunal's ruling on his dishonest actions, and the expectation of transparency in matters of customs law. Key learning for individuals on duty regulations to avoid penalties.

[2024] UKFTT 80 (TC)

Key Issue in Tax Dispute: Admissibility of Evidence from Server, Continuity Presumption, and Deliberate vs. Careless Behavior in New Claire Wine Ltd v HMRC

Legal analysis of New Claire Wine Ltd v HMRC, a crucial case on tax assessments and penalties regarding deliberate misconduct. Learn about VAT assessments, discovery assessments, and the distinction between deliberate and careless behavior in tax discrepancies.

[2024] UKFTT 14 (TC)

Case Law Highlights Requirement for Personal Shareholding in Claiming Entrepreneurs' Relief

Trustees of the Peter Buckley Settlement v The Commissioners for HM Revenue and Customs [2024] UKFTT 29 (TC) case analysis - Understanding Entrepreneurs' Relief eligibility criteria under TCGA 1992 & implications of share ownership requirements.

[2024] UKFTT 29 (TC)

Tribunal Rejects Late Appeal in VAT Assessment Case, Upholds Personal Liability Notice

Discover the key insights from the First-Tier Tribunal decision in Laurence Onwufuju v The Commissioners for HMRC [2024] UKFTT 52 (TC), addressing VAT assessments, penalties, and company officers' obligations in UK tax law. Gain crucial legal principles, outcomes, and the significance of procedural compliance in this detailed analysis.

[2024] UKFTT 52 (TC)

Tribunal Rules on Personal Liability Notice in UK Tax Law Case

Discover key legal principles in UK tax law from the case of Paul Judd v The Commissioners for HMRC. Explore abuse of process, personal liability for company officers, and more. Gain insights on VAT inaccuracies, penalty appeals, and fair hearings. Understand the Tribunal’s careful approach and the complexities faced by company directors in challenging Personal Liability Notices.

[2024] UKFTT 51 (TC)

Tribunal Upholds Strict Adherence to Procedural Rules in Costs Application Appeal

Title: "Vikrant Bhargava v The Commissioners for HMRC: An Analysis of Costs Applications in Tax Disputes" Delve into the key legal principles and outcomes of Vikrant Bhargava v The Commissioners for HMRC. Understand the importance of time limits, procedural rules, and detailed costs applications in tax-related proceedings. Ideal for legal professionals navigating the UK tax legal system.

[2024] UKFTT 66 (TC)

Tribunal Upholds HMRC Assessments in CJRS Case Over Director's Remuneration Interpretation

Bandstream Media v HMRC Case: Explore the legal intricacies of CJRS support payments for director's remuneration. Understand the tribunal's decision on salary calculations and implications for CJRS claims. A cautionary tale for employers navigating government support schemes.

[2024] UKFTT 11 (TC)

Tribunal Denies Late Appeal in Tomas v HMRC Case Over Child Benefit Charge, Emphasizing Importance of Statutory Time Limits

Learn about the case of Paul Tomas v The Commissioners for His Majesty’s Revenue and Customs, emphasizing the importance of statutory time limits and efficiency in appealing HMRC decisions.

[2024] UKFTT 15 (TC)

Tribunal Rules on Classification of Imported Figures in Star-Images Enterprises Ltd Case

Discover insights on tariff classification with the Star-Images Enterprises Ltd case. Learn about legal principles, the role of GIRs, and outcomes, aiding legal professionals in navigating customs duty classification effectively.

[2024] UKFTT 50 (TC)

Tribunal Rules on Validity of Discovery Assessments and Reasonable Excuse in HICBC Case

Analyzing Neil Wills v The Commissioners for HMRC case on High Income Child Benefit Charge (HICBC) penalties, discovery assessments, and reasonable excuses. Learn key legal principles and outcomes affecting tax liability notification and penalty assessments.

[2024] UKFTT 12 (TC)

Case Law Analysis: Pracyva Ltd v HMRC Examines 'Reasonable Excuse' for VAT Default Surcharges.

Explore the legal intricacies of the Pracyva Ltd v HM Revenue & Customs case, including 'reasonable excuse' and Finance Act implications. Unveil why timing and proactive engagement with tax authorities are pivotal.

[2024] UKFTT 32 (TC)

Tribunal Rules in Favor of Bolt Services UK Limited in VAT Dispute Over Mobile Ride-Hailing Services

Learn about the VAT treatment of mobile ride-hailing services in the Bolt Services UK Limited v The Commissioners for HMRC case, where the Tribunal considered TOMS, VAT law, and CJEU precedents to allow the appeal and affirm the services' qualification under TOMS.

[2023] UKFTT 1043 (TC)

Tribunal Upholds Validity of HMRC Closure Notices and Discovery Assessments in SDLT Avoidance Scheme Case

Learn about the Pulak Rakshit & Ors v The Commissioners for HMRC case involving Stamp Duty Land Tax liabilities and legal principles applied. Understand key arguments on enquiry notices, estoppel, discovery assessments, and tribunal jurisdiction, with insights on the Tribunal's decisions and implications for tax law.

[2023] UKFTT 1044 (TC)

Realreed Limited v HMRC Case Law: VAT Liability for Serviced Apartments and Carelessness in VAT Returns Submission

Discover the analysis of VAT liability for serviced apartments in Realreed Limited v HMRC. Understand the legal intricacies and outcomes of the case, emphasizing VAT treatment, carelessness in VAT submissions, and pertinent legal principles.

[2023] UKFTT 1042 (TC)

Clinic's Cosmetic Procedures Do Not Qualify for VAT Exemption Under Medical Care - Aesthetic-Doctor.Com Ltd v The Commissioners for HMRC Case Analysis

Learn about the case of Aesthetic-Doctor.Com Ltd v The Commissioners for HMRC, exploring the VAT liability of a private medical clinic providing aesthetic services. Understand the legal principles and outcomes, emphasizing the importance of comprehensive record-keeping for VAT exemption in the UK.

[2024] UKFTT 48 (TC)

Tribunal Upholds High Income Child Benefit Charge and Penalties in Newall v. HMRC Case

Explore the critical insights and legal analysis of the Andrew Newall v. HMRC case, shedding light on income tax charges, High Income Child Benefit Charge (HICBC), discovery assessments, penalty assessments, and the obligation to notify HMRC. Learn about the tribunal's determinations and the implications for taxpayers in the UK tax law landscape.

[2024] UKFTT 47 (TC)

UK Tribunal Rules on Employment Status Under IR35 in PD & MJ Limited v HMRC Case

Discover the implications of the PD & MJ Limited case under the UK's IR35 legislation. Explore how the Tribunal scrutinized the relationship between Mr. Phil Thompson and Sky UK Limited, leading to a vital ruling on employment status for tax purposes. Gain insights on the structured analysis applied and the significance of control, mutuality of obligation, and contractual consistency in determining the employment nature of arrangements.

[2024] UKFTT 38 (TC)

High Income Child Benefit Charge Appeal Highlights Importance of ‘Reasonable Excuse’ in Tax Penalties

Unravel the intricate legal battle in Jonathan Harwood v The Commissioners for HMRC, delving into High Income Child Benefit Charge (HICBC), reasonable excuses for tax notification failures, and the impact of retrospective legislation. Follow the journey through legal principles, key facts, and pivotal outcomes in this enlightening case analysis.

[2024] UKFTT 46 (TC)

Tribunal Upholds HMRC Decision in MW High Tech Projects UK Ltd Case on RDEC Claims and Going Concern Basis

Discover the key legal principles and outcomes of MW High Tech Projects UK Limited v The Commissioners for HMRC case analysis, focusing on Research and Development Expenditure Credit (RDEC) claims and the importance of accounting practices in corporate tax law.

[2023] UKFTT 1040 (TC)

Invalid AI-Generated Legal Precedents Dismissed by Tribunal in Tax Law Case

Discover insights from the case of Felicity Harber v The Commissioners for HMRC involving Capital Gains Tax and the use of AI-generated case law. Learn about reasonable excuses under tax law and taxpayer obligations in notifying HMRC to avoid penalties.

[2023] UKFTT 1007 (TC)

Tribunal Denies Late Appeal in Green v HMRC HICBC Case, Emphasizing Timely Compliance with Statutory Limits

Discover the key legal principles and outcomes of the Clive Green v Commissioners for HMRC case. Learn about late appeal considerations, statutory time limits, and the significance of timely actions in tax law.

[2023] UKFTT 1006 (TC)

IR35 Case: Determining Employment Status in Atholl House Productions Ltd v HMRC

Learn about the Atholl House Productions Ltd v HMRC case examining IR35 implications for personal service companies, utilizing the three-stage test and contract analysis to determine employment status.

[2024] UKFTT 37 (TC)

Tribunal Decision Clarifies Tax Treatment of Third-Party Payments to Employees

Learn how the First-tier Tribunal decision in OOCL UK Branch v HMRC impacts tax liabilities for third-party payments made to employees. Explore the legal principles, key facts, and outcomes affecting UK employment and tax law.

[2023] UKFTT 996 (TC)

Tribunal Upholds Penalty in Scott Macarthur Case Over Failure to Notify HMRC of HICBC Liability

Discover key insights from the First-tier Tribunal (Tax Chamber) case of Scott Macarthur v The Commissioners for HMRC [2023] UKFTT 997 (TC). Learn about the concept of 'reasonable excuse' in relation to failing to notify HMRC of tax chargeability, explored through legal principles and case precedents. Understand the significance of promptly addressing tax obligations upon awareness, as highlighted in the outcome of the case.

[2023] UKFTT 997 (TC)

First-tier Tribunal Upholds HMRC Decision in SEIS Case, Emphasizing the Importance of Meeting Legislative Criteria

Discover the UK First-tier Tribunal's ruling in Legend of Golden Temple Limited & Ors v The Commissioners for HMRC regarding SEIS relief eligibility. Gain insights into Risk-to-Capital, Trading conditions, and Disqualifying arrangements, and learn key takeaway lessons for companies seeking tax advantages.

[2023] UKFTT 988 (TC)

Distinction Between Buildings and Structures Key in Acorn Venture Ltd v HMRC Case on Capital Allowances

Acorn Venture Ltd v The Commissioners for HMRC case clarifies distinction between 'buildings' and 'structures' for capital allowances, with key outcomes for movable structures under CAA. Explore the implications for businesses in claiming tax allowances.

[2023] UKFTT 995 (TC)

Refusal of Late Appeal in Janch Limited v HMRC Demonstrates Importance of Adhering to Statutory Deadlines

In-depth analysis of the Janch Limited v HMRC case, exploring key legal principles applied in the appeal against underpaid import duty and VAT. Learn about the 'Martland' test, reasons for the delay, and tribunal outcomes.

[2023] UKFTT 990 (TC)

Key Issue: Deliberate vs. Careless Conduct in Tax Assessments: HMRC Fails to Demonstrate Deliberate Action by Taxpayer, Resulting in Invalid Assessments and Penalties.

Discover the analysis of Charles Collier & Anor v The Commissioners for HMRC [2023] UKFTT 993 (TC) where the UK First-tier Tribunal delves into late tax assessments, penalties, and the crucial distinction between deliberate and careless conduct in tax law. Uncover the legal principles, burden of proof, and outcomes shaping this case, leading to the invalidation of HMRC's assessments and penalties.

[2023] UKFTT 993 (TC)

Tribunal Upholds HMRC's Decision on SDLT Classification of Leasehold Properties in Steven Bowen Case

Explore the implications of the Steven Bowen v The Commissioners for HMRC case on Stamp Duty Land Tax (SDLT) and the significance of a multi-factorial approach in determining property designations. Learn how legal professionals navigate SDLT criteria over interpretative guidelines for accurate tax assessments.

[2023] UKFTT 992 (TC)

Case Law Analysis: VAT Exemption Denied for Online Contact Lens Service Due to Lack of Medical Care and Qualified Supervision

Explore the tax implications of online prescription contact lens services in Vision Dispensing Limited v HMRC case. Detailed analysis on VAT exemption, legal principles, and outcomes explained in this informative article.

[2023] UKFTT 991 (TC)

Tribunal Upholds Penalties for Failure to Notify High-Income Child Benefit Charge Liability

Delve into the analysis of penalties imposed on Christopher Legg for failing to notify liability to the HICBC. Explore key legal principles, the Tribunal's reasoning, and outcomes in this informative article.

[2023] UKFTT 994 (TC)

Tribunal Upholds Market Value Determination for Gifted Shares in Nicholas Bell & Ors v HMRC, Dismissing Abuse of Process Claim

Discover the legal intricacies of share valuation for tax relief in the Tribunal's ruling on Nicholas Bell & Ors v The Commissioners for HMRC [2023]. Learn about the case's impact on income tax law, valuation principles, and key outcomes.

[2023] UKFTT 989 (TC)

Tribunal Rules RAF Credits Are Non-Monetary Consideration for VAT Purposes

Learn about the VAT implications of referral credits in the Simple Energy Limited v The Commissioners for HMRC case. Discover key legal principles and outcomes impacting the treatment of non-monetary considerations in VAT, crucial for legal practitioners navigating commercial schemes.

[2023] UKFTT 976 (TC)

Tribunal Upholds VAT Assessments, Penalties, and Director's Personal Liability in Conditionaire Energy Savers Ltd Case

Explore the VAT assessments, penalties, and director’s personal liability in Conditionaire Energy Savers Ltd's case analyzed in the UKFTT tribunal decision. Learn about the legal principles applied and the outcomes regarding accuracy, deliberate actions, and personal liabilities in VAT returns.

[2023] UKFTT 977 (TC)

Tribunal Upholds Appeal in Douglas Lakeland v HMRC Case, Citing Reasonable Excuse for HICBC Notification Failure

Analyzing the Douglas Lakeland v HMRC case regarding the High Income Child Benefit Charge (HICBC) and penalty for failing to notify chargeability. Key legal principles applied, outcomes, and the importance of taxpayer knowledge and response highlighted.

[2023] UKFTT 978 (TC)

Key Issue in Drinks and Food UK Ltd v HMRC: Compliance with Excise Duty Drawback Claim Regulations and Tribunal Jurisdiction.

This article analyzes the recent legal case of Drinks and Food UK Limited v The Commissioners for HM Revenue and Customs, focusing on excise duty drawback claims and the jurisdiction of the First-tier Tribunal (Tax Chamber), highlighting key legal principles and outcomes.

[2023] UKFTT 979 (TC)

Tribunal Decides Property Transactions Not Subject to Income Tax, Qualify for Capital Gains Tax Exemption

Learn about the First-tier Tribunal (Tax Chamber) ruling in Gary Ives v HM Revenue and Customs. Delve into the debate surrounding trading profits versus capital gains in property transactions, along with insights on Principal Private Residence relief and penalties for tax inaccuracies. Explore key legal principles and case outcomes.

[2023] UKFTT 968 (TC)

Tribunal Upholds Jurisdiction in Learna Limited v HMRC Appeal Despite Withdrawal of Decision

Learn about the jurisdictional implications of HMRC withdrawing a decision in the case of Learna Limited v HM Revenue and Customs. Understand the Tribunal's authority post-withdrawal and the significance of precedent cases in shaping the legal principles applied by Tribunal Judge Aleksander.

[2023] UKFTT 972 (TC)

Validity of Discovery Assessments under HICBC Scrutinized in Fera v HMRC Case

Discover the implications of the landmark Fera case in UK tax law - from the validity of discovery assessments to the retrospective impact of legislative amendments. Learn how the Tribunal's decision affects taxpayer rights and the interpretation of tax liabilities.

[2023] UKFTT 961 (TC)

Tax Tribunal Upholds Use of Search Terms in HMRC Information Notice, Emphasizing Importance of Relevance and Specificity

Discover the legal analysis of the case Parker Hannifin (GB) Limited v The Commissioners for HMRC, examining the validity of a Schedule 36 notice and the concept of "reasonably required" documents. Learn about the Tribunal's decision on the use of search terms and the balance of HMRC's investigatory powers with taxpayer rights.

[2023] UKFTT 971 (TC)

Sylvia Hook v HMRC: Tribunal Refuses Cost Application, Highlights Importance of Procedural Compliance

Analysis of the Sylvia Hook case regarding cost applications within the UK First-tier Tribunal (Tax Chamber). Learn about key facts, legal principles, outcomes, and the denial of the cost application due to HMRC's reasonable actions.

[2023] UKFTT 960 (TC)

Tribunal Rules Lack of Reasonable Care in Access Contracting Services Ltd Case Regarding CIS Compliance

In the Access Contracting Services Ltd v The Commissioners for HMRC case, the First-tier Tribunal examined penalties under the Construction Industry Scheme (CIS) for lack of tax deductions. The ruling focused on ACS's compliance measures and internal controls, emphasizing the need for director oversight and adherence to "reasonable care" standards.

[2023] UKFTT 973 (TC)

Tribunal Upholds Excise Duty and Penalty for Deliberate Evasion in Hagi-Nicovici Case

In the case of Dan Andrei Hagi-Nicovici v The Commissioners for HMRC, learn about the implications of strict liability in excise duty for transporters and the penalty for deliberate behavior. This analysis provides insight into UK excise law principles and penalties for evasion.

[2023] UKFTT 967 (TC)

Key Issue: Classification and Valuation Errors in Motorized Bicycle Imports Leads to Dismissal of Appeal in Tax Dispute

Explore the legal intricacies of M & S Property Services (NW) Ltd v The Commissioners for HMRC case unraveling excise duty laws and customs valuations for imported vehicles. Learn key insights on tariff classifications, burden of proof, and the implications of classification and valuation errors.

[2023] UKFTT 969 (TC)

Tribunal Upholds Tax Assessments and Reduces Penalties in Salokun v HMRC Case

Discover the key legal principles and outcomes of the Sunday Salokun v. The Commissioners for HMRC case, a significant tax law decision by the First-tier Tribunal. Understand the Tribunal's findings on tax and penalty assessments, penalty calculations, and the application of special circumstances. Gain insights into the meticulous evaluation of the appellant's appeals and how HMRC's discretion led to penalty adjustments.

[2023] UKFTT 962 (TC)

Tribunal Upholds Border Force Seizure of Rolex Watches Due to Deliberate Misdeclaration: Legal Principles on Reasonableness and Evidentiary Assessment Explored

In the case of Watch Trading Co v The Director of Border Revenue, the First-tier Tribunal addressed the seizure of Rolex watches by the UK Border Force, examining jurisdiction, reasonableness, and evidentiary considerations. The Tribunal upheld the Border Force's decision, emphasizing the importance of presenting reliable and consistent evidence in excise appeals.

[2023] UKFTT 963 (TC)

Validity of Trust Disputed: Tribunal Clarifies HMRC's Authority in Information Requests

Discover insights from the recent case of Wilson v HMRC involving compliance with Schedule 36 of the Finance Act 2008 and the implications of void trusts on HMRC's authority. Explore key legal principles and the Tribunal's judgment on taxpayer obligations.

[2023] UKFTT 944 (TC)

Tribunal Rules Fuel Supply Separate from Plant Hire in VAT Case Gap Group Limited v HMRC, Highlighting Importance of Customer Perception and Contractual Freedom

Explore the Gap Group Limited v The Commissioners for HMRC case analysis on VAT treatment for plant hire and fuel supplies. Learn how the UK First-tier Tribunal navigated single versus multiple supplies, highlighting key legal principles and outcomes for VAT compliance.

[2023] UKFTT 970 (TC)

Tribunal Upholds HMRC's Assessment Power in Complex Tax Avoidance Case

Learn about the pivotal first-tier tribunal decision in EF Brosch & Ors v The Commissioner for HMRC (2023). The case highlights the complexities of disclosing tax losses in SDLT avoidance schemes. Understand the legal principles surrounding discovery assessments, adequacy of disclosure, and the outcome that underscores the burden on taxpayers to provide transparent information for tax evaluation.

[2023] UKFTT 945 (TC)

Tribunal Upholds HMRC Decision to Not Restore Seized Goods in French Sole Case: Key Legal Principles and Outcomes

Discover the key legal principles and outcomes in the case of French Sole (Marylebone) Ltd v HM Revenue and Customs. Understand the importance of accurate customs declarations, the forfeiture policy under CEMA, and factors affecting restoration decisions. Gain insights for legal experts and law students on challenging HMRC decisions.

[2023] UKFTT 913 (TC)

Tribunal Rules on Treatment of Goodwill as Distribution in Tax Case

Unlock insights from the Mark Alan Smith v The Commissioners for HMRC case on goodwill distribution and tax implications. Understand the fine line between corporate assets and personal goodwill, guided by GAAP principles. Ideal for legal practitioners navigating similar tax disputes.

[2023] UKFTT 912 (TC)

Tribunal Affirms Importance of 'Best Judgment' in VAT Assessments and Penalties

An insightful analysis of the legal case Aleksander Vinni v The Commissioners for HMRC, delving into VAT assessment principles under UK tax law. The article discusses key facts, legal principles, tribunal outcomes, and the significance of aligning HMRC assessments with 'best judgment' standards.

[2023] UKFTT 911 (TC)

Tribunal Denies Stay Application in Newport City Council Case involving Land Disposal Tax and Landfill Tax Appeals against Welsh Revenue Authority and HM Revenue and Customs

Explore the legal intricacies of the Newport City Council v Welsh Revenue Authority & Anor case [2023], delving into the Tribunal's decision on stays, legal principles applied, and the outcomes of this complex tax dispute analysis.

[2023] UKFTT 914 (TC)