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…
Tags: Article 11 of the Sixth Directive, European Court of Justice, First Tier Tax Tribunal, HMRC, HMRC Tax Assessment, Unpaid Tax, Value Added Tax, Value Added Tax Act 1994, VAT
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…
Tags: Closure Notices, Finance Act 1998, First Tier Tax Tribunal, HMRC, HMRC Tax Assessment, Unpaid Tax, Upper Tier Tax Tribunal
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…
Tags: Application for Extension of Time, Civil Procedure Rules 1998, CPR3.9, First-tier Tribunal, HMRC, HMRC Tax Assessment, Input Tax, Notice of Appeal, Relief from Sanctions, Tax Tribunal, Tribunal Procedure (Upper Tribunal) Rules 2008, Upper Tier Tribunal
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…
Tags: Applications for Closure Notices, First Tier Tax Tribunal, HMRC, HMRC Tax Assessment, Taxes Management Act 1970
