Case reports

Tax / Celebrity loses case to remain anonymous in court

A celebrity taxpayer has lost a first tier tribunal (FTT) to have a hearing held in private, despite HMRC not opposing the application, as the judge deemed it unnecessary due to it lacking any circumstances which required anonymity

Tax / Zurich pays up over misleading IHT investment advice

Zurich is to pay more than £220,000 in damages to a 96-year-old English woman who as not lived in the UK since 1948 after the High Court ruled one the insurer's representatives had given her inheritance tax advice on an 'entirely false' basis

Tax / Case: Zurich made to pay £223k due to false IHT investment advice

A 96-year old English woman who has not lived in the UK since 1948 has been awarded £223,000 in damages from Zurich, after the High Court ruled one of the insurer’s representatives had given her inheritance tax advice based ‘on an entirely false foundation

Tax / Tax updates: Jan 2017

 This month's review of tax cases and tax news including notifications on complex offshore financial arrangements, no delay for Making Tax Digital, inaccuracy penalty suspended, research and development (R&D) relief denied

Tax / VAT updates: Jan 2017

Graham Elliott, VAT expert and director at City & Cambridge Consultancy, examines the Boggis ruling on definition of dwelling, input tax allowed in management buyout, input tax at Durham Cathedral

Tax / Ireland flies into trouble over €16m air travel tax state aid

Irish airlines Ryanair and Aer Lingus face paying back millions of euros in air travel taxes after the European Court of Justice (ECJ) ruled that they had benefited from unlawful state aid and said the money must be recovered regardless of whether they had actually been able to exercise an unfair economic advantage

Tax / Retired actress loses backdated NICs pensions fight

An actress turned journalist who has been fighting HMRC’s refusal to allow her to make backdated National Insurance contributions (NICs) has lost her appeal to a First Tier Tribunal (FTT), and is now unable to increase her pension entitlement

Tax / Spot the Ball operator hits £97m VAT jackpot

HMRC has lost its final legal challenge over the VAT status of ‘Spot the Ball’ competitions, and operator Sportech will now keep a £97m refund following the Supreme Court’s refusal to allow an appeal

Tax / Tax updates: December 2016

Revised code of conduct to curb excessive tax planning, confidentiality breach over Ingenious, Trump tax plan, Lifetime ISA rules fleshed out, application for tax postponement allowed

Tax / VAT updates: December 2016

Graham Elliott, director, City & Cambridge Consultancy on effective VAT revision prior to date of registration, capital goods scheme, VAT cases

Tax / FTT win for rock drummer over backdating NICs

The First Tier Tribunal (FTT) has found in favour of a former ‘psychedelic soul’ rock musician of state pension age who was seeking to overturn an HMRC ruling preventing him from making over 30 years of late payments of backdated Class 2 National Insurance contributions (NICs), on the grounds that this was not due to a failure to exercise due care and diligence

Tax / Romangate appellant wins £475k tax avoidance case

The First Tier Tribunal (FTT) has found in favour of a taxpayer who was appealing against a discovery assessment in relation to a failed tax avoidance scheme, on the basis that although HMRC made a discovery of an insufficiency of £475,498 in income tax, this was not brought about deliberately

Tax / Employment tax updates: November 2016

Essential tips and advice on how to avoid national minimum wage (NMWs) compliance errors, the planned increase in NIC liabilities for employers and employees on termination payments and public sector changes ahead for PSCs. Jackie Hall, partner at RSM reviews the key employment tax changes

Tax / Tax updates: November 2016

A round-up of the latest tax cases from IHT disputes in Routier, to SOCA assumed general revenue functions' of HMRC over penalties in Robb and share loss relief denied in Alberg, to the Criminal Offences Bill, rushed tax consultations and changes to property interest relief for buy-to-let landlords 

Tax / VAT updates: November 2016

In this month's roundup of VAT cases, Graham Elliott, VAT expert and tax adviser, considers the legal implications of garden walls in Cavendish Green, VAT registration and right of appeal in NT ADA Ltd and coin counting issues for Coinstar