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Posts tagged with "first-tier-tax-tribunal"

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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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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Case Study: Successful Appeal on Disclosure to HMRC (demanded under Schedule 36 Information Notice)

December 10 2013

In the case of Kevin Betts v HMRC  [2013] UKFTT 430, the First-Tier Tribunal (Tax Chambers) (“FTT”) allowed Mr Betts appeal against a schedule 36 information notice issued by HM Revenue and Customs (“HMRC”). The dispute arose when HMRC requested detailed financial information   Read More…

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