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News

ECJ asked to consider UK’s VAT Treatment of Supplies made to Unregistered Sellers

May 22 2014

In the recent case of Avon Cosmetics Limited (Avon) v HMRC (LON/2004/1028) the First Tier Tribunal (“FTT”) considered the appellant’s claim for Value Added Tax (“VAT”) relating to the repayment of a significant amount of VAT, estimated at £14 million. The FTT stated   Read More…

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Closure Notice Blunder Prevents HMRC from Collecting Tax

April 29 2014

In the recent case of Bristol & West PLC v HMRC [2014] the Upper Tier Tax Tribunal (“UTT”) held that a closure notice sent by HMRC to the taxpayer was valid despite HMRC’s claim that the closure notice was sent to the taxpayer by   Read More…

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Tax Tribunal Denies HMRC’s Extension of Time to Serve Notice of Appeal

February 26 2014

In the recent case of HMRC v McCarthy & Stone (Developments Limited)  the Upper Tribunal (Tax and Chancery Chambers) (“UT”) refused HMRC’s application for an extension of time to serve it’s Notice of Appeal.  The UT’s decision was heavily influenced by the Rule 3.9   Read More…

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Case Study: Tax Tribunal Directs HMRC to Issue Closure Notice

February 17 2014

In the recent case of Kenneth William Bloomfield v the Commissioners of Her Majesty’s Revenue and Customs [2013] UKFTT 593 (TC) the First tier tax tribunal directed HM Revenue and Customs (“HMRC”) to issue a closure notice in relation to Mr Bloomfield’s tax return   Read More…

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