Case reports

Tax / VAT: keeping to the rules for the flat rate scheme

Stanley Dencher, specialist tax writer at CCH, outlines the conditions for using the flat rate scheme for VAT, considering various First Tier Tribunal decisions on whether the flat rate scheme was applied in the right circumstances and at the correct rate

Tax / Farming: ownership disputes and legal status - part 6

Julie Butler FCA considers whether the inclusion of an error in the accounts changes legal ownership highlighting the issues raised in the long-running and contentious Ham v Bell & Ors [2016] EWHC 1791(Ch), settled at the High Court last year

Tax / Knight Wolffe slated over ‘misleading’ tax avoidance scheme ad

HMRC has had a complaint upheld by the Advertising Standards Authority (ASA) over misleading income trust advertising by tax and wealth advisers Knight Wolffe, including the use of HMRC's logo, which it says sets a precedent for other tax avoidance scheme advertisers

Tax / FTT slams HMRC conduct over ‘unprompted’ VAT claim

A First Tier Tribunal (FTT) has issued a 37-page ruling relating to an appeal against a £69 VAT assessment and three penalties of £780, £8.85 and £10.35, saying the decision was a great deal longer than normal for such small amounts because of ‘a number of disturbing features’ about HMRC’s 'muddled' conduct

Tax / Tax updates: September 2017

This month's review of tax cases and tax news including gold bullion payment schemes slated, FRS 105 tax compliance, domicile in Henderson, First Tier Tribunal upholds 'tax on tax' dispute

Tax / Sports Direct wins tribunal over HMRC VAT claims

Retailer Sports Direct has scored a second victory against HMRC in a dispute over VAT rules relating to distance selling, with the Upper Tribunal agreeing with an earlier First Tier Tribunal (FTT) that HMRC was wrong to say the appeal should be struck out

Tax / Farming: loss relief for farmers - part 3

In the third of our exclusive series on farming taxation and accounting, Michael Steed CTA, head of tax at BPP Professional Development, considers whether a farmer can keep claiming sideways loss relief for farming losses in light of Scambler case

Tax / Canadian court rules for taxpayer in transfer pricing tax probe

The Federal Court of Canada has ruled that the Canadian Revenue Agency may not conduct further face-to-face person interviews with representatives from a multinational concerning its transfer pricing affairs, having already discussed earlier tax years

Tax / HMRC loses case over Tesco Clubcard VAT treatment

Tesco has won a dispute at the First Tier Tribunal (FTT) against HMRC over whether the supermarket giant is entitled to a refund on the VAT charged by third parties relating to its Clubcard loyalty scheme, with reference to the similar Aimia VAT case over the Nectar reward scheme

Tax / Dodwell: senior accounting officer penalties and appeals

HMRC has lost the first appeal to be heard at tribunal in relation to the senior accounting officer (SAO) regime. Bill Dodwell, partner and head of tax policy at Deloitte considers the implications for accountants

Tax / Marchant: VAT troubles for Uber

The rise of the gig economy raises questions about the chargeability of VAT and liability under supply and service principles, highlighted by legal action against Uber over disputed VAT. Robert Marchant, VAT partner at Crowe Clark Whitehill examines the issues at play

Tax / HMRC loses first senior accounting officer appeal

HMRC has lost the first appeal to be heard at tribunal in relation to the senior accounting officer (SAO) regime, with the First Tier Tribunal (FTT) cancelling two penalties against a finance director on the basis that he had taken reasonable steps to ensure the company established and maintained appropriate tax accounting arrangements, as required

Tax / Rangers loses EBT final: tax decision of the decade

In a groundbreaking decision, the Supreme Court ruling in the long-running Murray Group holdings case - the Rangers case - about the validity of the use of employment benefit trusts (EBT) to pay footballers has hit the wall as the judges rule that they are unacceptable. Peter Rayney FCA, CTA examines the decision and the consequences 

Tax / VAT updates: August 2017

Graham Elliott, VAT expert at City & Cambridge Consultancy considers altered building status in J3 Building VAT case, payable orders for VAT withdrawn, care services decision reflects EU parity

Tax / Tax updates: August 2017

This month's review of tax cases and tax news including making Tax Digital delayed until 2020, company director not obligated to submit self assessment return, double glazing salesman loses employee status case