Case reports

Tax / Careless taxpayer has penalty reduced by £158k

A taxpayer, who has previously appeared on the Sunday Times rich list, has had his penalty reduced by £158,000 at a First Tier Tribunal (FTT), after he incorrectly claimed capital loss relief, on the basis that the penalty should be calculated upon the used portion of the loss only

Tax / Plumber wins employment status battle with Pimlico Plumbers

The Court of Appeal has handed down an important ruling relating to the distinction between workers and the self employed, dismissing an appeal by Pimlico Plumbers which resulted from one of its plumbers taking a case to the employment tribunal arguing for treatment as an employee rather than a contractor, reports Pat Sweet

Tax / Scottish tax tribunals to be overhauled from April

Scotland is to overhaul the tax tribunal system with the abolition of the existing First-tier Tax Tribunal and creation of a new Tax Chamber

Tax / Tax updates: February 2017

NAO slams HMRC regional tax centres, celebrity loses case to remain anonymous at tax tribunal, CGT on Swiss property sale to be calculated in sterling, marriage allowance push

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