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Posts tagged with "unpaid-tax"

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: HMRC’s Entry, Search & Seizure Declared Unlawful by High Court

January 20 2014

In the recent case of case of R (on the application of Robin Lees & Others) v Solihull Magistrates Court and HMRC [2013] EWHC 3779 the Claimants sought judicial review against a search and seizure warrant granted by Solihull Magistrates Court, and executed by HM   Read More…

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HMRC Policy to “Name and Shame” Deliberate Tax Defaulters (Including Individuals)

November 19 2013

As part of the government’s crackdown on tax evasion, the names and details of deliberate tax defaulters are now being published by HM Revenue and Customs (“HMRC”).  The purpose of this is to act as a deterrent to those who have received penalties for either making   Read More…

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