# HMRC Tax Dispute Solicitors & Barristers

> Specialist London law firm of dual-qualified tax solicitors and barristers defending high-value HMRC tax disputes, investigations, and tribunal appeals.

Tax Disputes is an elite, City of London-based boutique law firm comprised of dual-qualified tax solicitors and barristers. Operating from Middle Temple, the firm specialises in navigating complex HMRC tax disputes, corporate tax investigations, VAT appeals, and tax litigation. Known for providing robust, strategically grounded legal defense, they confidently protect high-net-worth individuals and corporate entities before the First-tier Tribunal (Tax Chamber).

- URL: https://taxdisputes.co.uk/
- Brand: Tax Disputes, TaxDisputes, taxdisputes.co.uk, HMRC Dispute Solicitors
- RSS Feed: https://taxdisputes.co.uk/feed/
- Full version: https://taxdisputes.co.uk/llms-full.txt
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## Pages
- [Expert Advice](https://taxdisputes.co.uk/expert-advice/): Tax Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Client Feedback Reviews & Testimonials](https://taxdisputes.co.uk/success/): Tax Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Funding](https://taxdisputes.co.uk/funding/): We are a bespoke private client law firm and work on a fee paying basis; we do not provide any legally aided nor ‘no win no fee’ services in tax... (updated: 2026-06-02)
- [Contact Us](https://taxdisputes.co.uk/contact-us/): Tax Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [MTIC Carousel Fraud](https://taxdisputes.co.uk/carousel-mtic-fraud-missing-trader-intra-community-fraud-kittel/): One of the most prevalent types of VAT fraud is the missing trader intra community (“MITC”) or carousel fraud, whereby fraudulent businesses interpose themselves in a supply chain trading in... (updated: 2026-06-02)
- [VAT Repayment Fraud](https://taxdisputes.co.uk/repayment-fraud/): VAT Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Phoenix Company Fraud](https://taxdisputes.co.uk/phoenix-fraud/): Phoenix company fraud happens after company goes bankrupt and a second company (known as a phoenix company) is started up overnight with the same directors. Although this is perfectly legal,... (updated: 2026-06-02)
- [VAT Evasion](https://taxdisputes.co.uk/vat-evasion/): Tax Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Duty Fraud](https://taxdisputes.co.uk/hmrc-duty-evasion-fraud/): VAT Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Diversion Fraud](https://taxdisputes.co.uk/outward-excise-diversion-fraud/): VAT Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Smuggling](https://taxdisputes.co.uk/smuggling/): HMRC & UKBA Smuggling Investigations Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Oils Fraud / Road Fuel Fraud](https://taxdisputes.co.uk/oils-fraud-road-fuel-fraud/): Oils Fraud/ Road Fuel Fraud Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Penalties](https://taxdisputes.co.uk/hmrc-penalties/): HMRC Penalties Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [News](https://taxdisputes.co.uk/news/):  (updated: 2026-06-02)
- [HMRC International Tax Debt Recovery (MARD & OECD MAC)](https://taxdisputes.co.uk/mutual-assistance-recovery-debt-mard-oecd-hmrc-international-debt-collection-tax/): HMRC MARD Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Expert Tax Solicitors](https://taxdisputes.co.uk/tax-solicitors/): Your search for expert legal advice ends here. Our tax solicitors can assist by providing you with a bespoke tax solution. We can guide you through the minefield of ever-increasingly... (updated: 2026-06-02)
- [Expert Tax Barristers](https://taxdisputes.co.uk/tax-barristers/): Your search for expert legal advice ends here. Our tax barristers can assist by providing you with a bespoke tax solution. We can guide you through the minefield of ever-increasingly... (updated: 2026-06-02)
- [HMRC Interviews](https://taxdisputes.co.uk/hmrc-interviews/): VAT Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Offshore Tax Evasion](https://taxdisputes.co.uk/offshore-tax-evasion-tax-avoidance-solicitors-london/): Tax Disputes Solicitors & Barristers. Offshore Tax Evasion and Tax Avoidance advice. HMRC voluntary disclosure experts. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [The Court of Appeal decision in Mobilx and Kittel](https://taxdisputes.co.uk/the-court-of-appeal-decision-in-mobilx-and-others/): The appeal to the Court of Appeal drew together two questions which had been raised following the decision of the ECJ in Kittel, namely: (a)     what did the Court mean... (updated: 2026-06-02)
- [Late Appeals to the Tax Tribunal](https://taxdisputes.co.uk/late-hmrc-tax-appeals/): City of London HMRC Tax Appeals Solicitors. 30-day tiem limit? Extenuating circumstances? Out of time tax appeals to First Tier Tax Tribunal (FTT). (updated: 2026-06-02)
- [Signup Complete](https://taxdisputes.co.uk/signupcomplete/): Thank You. We have added you to our mailing list. Do you have a Tax problem you need help with? We are able to provide clear information and advice to... (updated: 2026-06-02)
- [HMRC Tax Appeals](https://taxdisputes.co.uk/hmrc-tax-appeals-solicitors-london/): Tax Disputes Solicitors & Barristers; HMRC Internal Review support, Tax Tribunal representation. ⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [PAYE Tax Investigation Disputes](https://taxdisputes.co.uk/paye-tax-investigation-disputes/): Broadly, PAYE (Pay-as-you earn) is the system used in the UK by HMRC  to collect income tax and national insurance contributions from employees as they earn their wage. The employer... (updated: 2026-06-02)
- [Notice of Appeal to HMRC](https://taxdisputes.co.uk/hmrc-appeal-lawyers-london/): Tax Disputes Solicitors & Barristers; HMRC Tax Disputes advice for taxpayers. ⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Tax Dispute Lawyers](https://taxdisputes.co.uk/): City of London Law Firm, tax solicitors & tax barristers. Need legal help with tax Investigations, tax planning or tax disputes with HMRC? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Internal Review Appeals](https://taxdisputes.co.uk/hmrc-internal-review-appeals-solicitors-london/): Tax Disputes Solicitors & Barristers; HMRC Internal Review Tax Disputes advice for taxpayers. ⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [First Tier Tax Tribunal](https://taxdisputes.co.uk/first-tier-tax-tribunal-solicitors-london/): Tax Disputes Solicitors & Barristers; Tax Tribunal Representation, Support & Consultation⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Tax Investigations](https://taxdisputes.co.uk/hmrc-tax-investigations-solicitors-london/): Tax Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Start Your Case Assessment Now](https://taxdisputes.co.uk/legal-case-assessment/): Speed up the process of getting expert legal advice today. Simply fill in the form below. It's the easiest way to start your no-obligation Case Assessment with our legal team... (updated: 2026-06-02)
- [Tax Avoidance Schemes & Code of Practice 8 Investigations](https://taxdisputes.co.uk/tax-avoidance-cop-8-investigations-solicitors-london/): Tax Investigation Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Voluntary Disclosure & HMRC Campaigns](https://taxdisputes.co.uk/hmrc-voluntary-disclosure-campaigns-solicitors-london/): Tax Disputes Solicitors & Barristers. Undeclared Income? Voluntary disclosure HMRC campaign advisors: Let Property, Credit Card Sales & Worldwide Disclosure Facility.⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Tax Evasion & HMRC Code of Practice 9 Investigations](https://taxdisputes.co.uk/tax-evasion-hmrc-code-practice-9-investigations/): Tax Investigation Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion, Contractual Disclosure Facility (CDF), Disclosure Report Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Tax Investigations](https://taxdisputes.co.uk/hmrc-tax-investigations/): Leading HMRC Tax dispute lawyers in central London. HMRC/COP 8/COP 9 investigation? VAT assessment? Tax Tribunal/penalty appeals? ☎ 02071830529 (updated: 2026-06-02)
- [Missing Trader Fraud (MTIC VAT Evasion)](https://taxdisputes.co.uk/missing-trader-fraud-vat-evasion-solicitors-london/): VAT & MTIC Carousel Fraud Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Tax Appeals](https://taxdisputes.co.uk/hmrc-tax-appeals/): Leading HMRC Tax dispute lawyers in central London. HMRC/COP 8/COP 9 investigation? VAT assessment? Tax Tribunal/penalty appeals? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Enforcement Action](https://taxdisputes.co.uk/hmrc-enforcement-action/): Leading HMRC Tax dispute lawyers in central London. HMRC/COP 8/COP 9 investigation? VAT assessment? Tax Tribunal/penalty appeals? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC Security Notices](https://taxdisputes.co.uk/legal-representation/hmrc-notice-requirement-tribunal-appeals-solicitor-legal-advice/): When can HMRC Issue a Notice of Requirement to give Security for PAYE, NICs or VAT? If you or your business have failed to pay a VAT return or assessment... (updated: 2026-06-02)
- [HMRC Statutory Demand](https://taxdisputes.co.uk/hmrc-statutory-demand/): Can I challenge a statutory demand from HMRC? Yes. If you have been served a statutory demand you have the right to apply to court to set aside the statutory... (updated: 2026-06-02)
- [Judicial Review applications against HMRC](https://taxdisputes.co.uk/judicial-review-applications-against-hmrc-challenge-decision-advice/): Judicial review is the procedure whereby the court can consider the lawfulness of a decision made by a public body. A judicial review claim may be bought against legislation or... (updated: 2026-06-02)
- [HMRC Winding-Up Petitions / Statutory Demand](https://taxdisputes.co.uk/hmrc-winding-up-petitions/): The presentation of a winding up petition is the first stage of compulsory liquidation. It means that the petitioner (creditor) is attempting to have the company compulsorily shut down.  If a winding... (updated: 2026-06-02)
- [Disguised Remuneration](https://taxdisputes.co.uk/disguised-remuneration-loan-charge-hmrc-tax-appeals-lawyers/): Tax Disputes Solicitors & Barristers; Disguised Remuneration or Loan Charge worries? For the best London Tax Disputes Lawyers ☎ 02071830529 (updated: 2026-06-02)
- [Upcoming IR35 changes by HMRC you should know starting in 2020.](https://taxdisputes.co.uk/hmrc-ir35/): Leading HMRC Tax dispute lawyers in central London. HMRC/COP 8/COP 9 investigation? VAT assessment? Tax Tribunal/penalty appeals? ☎ 02071830529 (updated: 2026-06-02)
- [HMRC VAT Investigations](https://taxdisputes.co.uk/hmrc-vat-investigations-evasion-input-ouput-double-taxation-tribunal-legal-advice/): If a business is registered for Value Added Tax (VAT) then it must charge VAT on all products and services and then pass this onto HMRC. However, this also allows... (updated: 2026-06-02)
- [Excise Duty Appeals](https://taxdisputes.co.uk/excise-duty-appeals/): What is excise duty? An excise tax is a legislated indirect tax and is chargeable, in addition to any Customs Duty which may be due, on the following goods: Alcohol:... (updated: 2026-06-02)
- [HMRC Compliance Checks: Coronavirus Job Retention “Furlough” Scheme (CJRS)](https://taxdisputes.co.uk/hmrc-compliance-checks-coronavirus-job-retention-furlough-scheme-fraud-investigation-penalty-assessment-appeal/): Earlier this year, HMRC started sending nudge letters to thousands of employers advising them they may need to repay amounts received under the Coronavirus Job Retention Scheme. HMRC is now... (updated: 2026-06-02)
- [Online sellers face HMRC compliance checks and VAT assessments](https://taxdisputes.co.uk/hmrc-tax-investigations-solicitors-london/online-sellers-businesses-vat-compliance-hmrc-tax-liability-fraud-evasion-investigation-penalty-assessments/): There has been a considerable shift towards online businesses and those that operate internationally, particularly following closure of offices and premises as a result of COVID-19 but with the change... (updated: 2026-06-02)
- [Cryptoassets Tax Investigations](https://taxdisputes.co.uk/cryptocurrency-cryptoassets-bitcoin-hmrc-tax-investigation-advice/): Cryptocurrency Tax Solicitors & Barristers in London. Advice on CGT/Income Tax on cyrptoassets/Bitcoin and HMRC tax investigations/appeals. Call 02071830529 (updated: 2026-06-02)
- [Second Opinion?](https://taxdisputes.co.uk/second-opinion/): Time for a first-class Second Opinion?Our solicitors & barristers can help by assessing your case prospects. We have dual-qualified lawyers, so if our view is your case has limited merit... (updated: 2026-06-02)
- [Appeal HMRC VAT de-registration](https://taxdisputes.co.uk/appeal-hmrc-vat-de-registration-cancel-number-taxable-goods-supplies-kittel-decision-letter-judicial-review-legal-advice/): HM Revenue and Customs (HMRC) have actively sought to clamp down on tax fraud and increasingly more businesses in a variety of sectors (away from the traditional MTIC cases involving... (updated: 2026-06-02)
- [Notice 12A: Seizure of Goods by UKBA / HMRC](https://taxdisputes.co.uk/notice-12a-steps-to-take-if-goods-have-been-seized-by-hmrc-ukba/): HMRC & UKBA Disputes Solicitors & Barristers. Civil, Criminal, Corporate, VAT & PAYE Tax Evasion Enquiries⯈ Need the best London Tax Disputes Lawyers? ☎ 02071830529 (updated: 2026-06-02)
- [Drafting Witness Statements](https://taxdisputes.co.uk/taxpayer-witness-statement-drafting-representation-hmrc-advice/): Expert City of London HMRC Tax Dispute Solicitors and Barristers. Specialist tax tribunal representation, HMRC representation, witness statements, advocacy. (updated: 2026-06-02)
- [Labour/Payroll Supplies Chain VAT Fraud](https://taxdisputes.co.uk/labour-payroll-supplies-chain-vat-mtic-deregistration-entitlement-deduct-input-tax-appeal-investigation-kittel-fraud-advice/): HM Revenue and Customs (HMRC) have actively sought to clamp down on tax fraud and increasingly more businesses in a variety of sectors (away from the traditional MTIC cases involving alcohol or mobile... (updated: 2026-06-02)
- [Professional Negligence: Negligent Tax Advice Claims](https://taxdisputes.co.uk/professional-negligence-negligent-tax-advice-sue-accountant-claims/): Expert Professional Negligence and Tax Solicitors and Barristers in London. Bad advice from and want to sue accountant, tax adviser, financial adviser? (updated: 2026-06-02)
- [HMRC Hardship Applications](https://taxdisputes.co.uk/hmrc-hardship-application-dispute-vat-assessment-appeal-tribunal-successful-outcome/): Life often throws unexpected financial challenges our way, and fulfilling tax obligations can become increasingly burdensome during difficult times. Fortunately, the UK tax authority, HM Revenue & Customs (HMRC), provides... (updated: 2026-06-02)
- [Legal Representation](https://taxdisputes.co.uk/legal-representation/): Leading HMRC Tax dispute lawyers in central London. HMRC/COP 8/COP 9 investigation? VAT assessment? Tax Tribunal/penalty appeals? ☎ 02071830529 (updated: 2026-06-02)

## Posts
- [Phoenix Companies: The £280,000 HMRC Warning for Directors](https://taxdisputes.co.uk/2026/06/phoenix-companies-the-280000-hmrc-warning-for-directors/): When a company collapses leaving HMRC unpaid and a near-identical business springs up in its place under the same management, the legal consequences for the directors involved can be severe. A recent investigation into the company affairs of Wigan Reform UK councillor David Bowker has brought these issues sharply into focus, revealing a pattern of failed businesses that collectively left the public purse facing losses of over £280,000, with the figure potentially rising to over £330,000 if a collapsed hygiene supplies firm's outstanding bank debt was a government-guaranteed Bounce Back Loan. The case raises important questions about HMRC's ability to recover unpaid tax from failed companies, the legal treatment of phoenix businesses, and the personal exposure directors face when their companies are wound up owing significant sums to the tax authority. (updated: 2026-06-12)
- [Challenging HMRC Decisions by Judicial Review in 2026](https://taxdisputes.co.uk/2026/06/challenging-hmrc-decisions-by-judicial-review-in-2026/): Judicial review is one of the most powerful tools available to taxpayers facing an unlawful HMRC decision. Where the ordinary appeal process is inadequate or unavailable, the Administrative Court can quash HMRC's decision, compel reconsideration, or declare that HMRC has acted unlawfully. This guide explains the grounds, the procedure, and the realistic outcomes of a judicial review claim against HMRC in 2026. (updated: 2026-06-05)
- [Customs officers arrest suspects over £1m construction industry fraud](https://taxdisputes.co.uk/2011/05/customs-officers-arrest-two-suspected-over-1m-construction-industry-fraud/): TWO men have been arrested over a suspected £1m fraud linked to the construction industry after raids on businesses, including in Harrow. Customs officers stormed four business address in Harrow,... (updated: 2026-06-02)
- [Alleged £2m electronic advertising VAT repayment fraud](https://taxdisputes.co.uk/2011/05/alleged-2m-electronic-advertising-vat-repayment-fraud/): TWO people have been arrested during a dawn raid led by investigators probing a £2 million VAT fraud. A team from HM Revenue and Customs (HMRC) as part of "operation... (updated: 2026-06-02)
- [HMRC ordered to repay £1.5m to Mobile Phone Trader](https://taxdisputes.co.uk/2011/05/hmrc-ordered-to-repay-1-5m-to-mobile-phone-trader/): A High Court ruling ends six-year Brayfal dispute over contra-trading allegation. HM Revenues and Customs (HMRC) has paid back mobile phone trader Brayfal £1.5 million in VAT returns, after a... (updated: 2026-06-02)
- [Tribunal orders HMRC to repay ET £13m VAT](https://taxdisputes.co.uk/2011/05/tribunal-orders-hmrc-to-repay-et-13m-vat/): Mobile handset distributor European Telecom wins VAT and Duties Tribunal case against HMRC over £8.8 million in witheld VAT repayments and HMRC ordered to repay VAT plus costs and interest.... (updated: 2026-06-02)
- [HMRC’s tax crackdown on eBay traders](https://taxdisputes.co.uk/2011/06/hmrcs-tax-crackdown-on-ebay-traders/): Those who make extra cash from giving private lessons are now on the HM Revenue & Customs' hitlist of potential tax cheats. They join people who make a business of... (updated: 2026-06-02)
- [Ken Clarke under fire from taxman over legal fee reforms](https://taxdisputes.co.uk/2011/06/ken-clarke-under-fire-from-taxman-over-legal-fee-reforms/): Kenneth Clarke's Ministry of Justice is embroiled in a row with Revenue & Customs (HMRC) over its planned no-win, no-fee legal reforms after tax chiefs demanded an exemption for their... (updated: 2026-06-02)
- [Property developer jailed for £25m VAT fraud](https://taxdisputes.co.uk/2011/06/property-developer-jailed-for-25m-vat-fraud/): A Middlesex man who evaded £25m in tax by submitting false VAT repayment claims for 15 different companies has been jailed for eight and a half years after an investigation... (updated: 2026-06-02)
- [Report on Abuse of Charities for Money-Laundering and Tax Evasion](https://taxdisputes.co.uk/2011/06/report-on-abuse-of-charities-for-money-laundering-and-tax-evasion/): Many countries recognize the important and significant role the voluntary sector plays in building a strong, caring and well-functioning society as well as in contributing to employment, welfare and economic... (updated: 2026-06-02)
- [HMRC to target riding instructors](https://taxdisputes.co.uk/2011/06/hmrc-to-target-riding-instructors/): HMRC has this week announced a major new clampdown on private tutors who it believes are avoiding or paying the incorrect amounts of tax. This latest clampdown from HMRC follows... (updated: 2026-06-02)
- [HMRC seeking tax evaders – restaurateurs targetted](https://taxdisputes.co.uk/2011/05/hmrc-seeking-tax-evaders-restaurateurs-targetted/): HM Revenue & Customs has unveiled the taskforce that will form part of a £900m effort to clamp down on high earners using loopholes to lower their tax bills. In... (updated: 2026-06-02)
- [Tax hit-squads target restaurants](https://taxdisputes.co.uk/2011/05/tax-hit-squads-target-restaurants/): Restaurant owners in the north west are being targeted by a hit squad set up by by HM Revenue to tackle tax dodgers. The move follows the government's pledge to... (updated: 2026-06-02)
- [HMRC sets its focus on VAT cheats](https://taxdisputes.co.uk/2011/05/hmrc-sets-its-focus-on-vat-cheats/): Those that fiddle their VAT returns are to be targeted by HM Revenue & Customs (HMRC). The new campaign will home in on individuals and firms who are trading above... (updated: 2026-06-02)
- [HMRC cracking down on unregistered VAT dodgers](https://taxdisputes.co.uk/2011/05/hmrc-cracking-down-on-unregistered-vat-dodgers/): HM Revenue & Customs (HMRC) continues its crackdown on tax evasion with a focus on VAT. The government body this week urged plumbers and heating engineers to pay back any... (updated: 2026-06-02)
- [Smugglers Caught with 8 Million Cigarettes from UAE](https://taxdisputes.co.uk/2011/05/smugglers-caught-with-8-million-cigarettes-from-uae/): Eight million cigarettes thought to have originated from Dubai were seized in Northern Ireland on Tuesday, British customs officials said. A raid in Armagh has busted cigarette smugglers who had... (updated: 2026-06-02)
- [Cigarette fraud arrests in Newark, Doncaster and Retford](https://taxdisputes.co.uk/2011/06/cigarette-fraud-arrests-in-newark-doncaster-and-retford/): Five men have been arrested in Nottinghamshire and South Yorkshire by customs officers investigating a £20m illegal tobacco fraud. About 60 officers from HM Revenue and Customs (HMRC) raided addresses... (updated: 2026-06-02)
- [Arcade machines seized in Gloucestershire and Somerset](https://taxdisputes.co.uk/2011/06/arcade-machines-seized-in-gloucestershire-and-somerset/): Customs officers have seized 31 illegal gaming machines from amusement arcades in Gloucestershire and Somerset.The machines were taken last month during raids by HM Revenue and Customs officials investigating tax... (updated: 2026-06-02)
- [Leeds Customs raid uncovers £53,000 illegal tobacco](https://taxdisputes.co.uk/2011/06/leeds-customs-raid-uncovers-53000-illegal-tobacco/): A haul with a street value of £53,000 was uncovered after HM Revenue and Customs (HMRC) staff raided three addresses in the Chapeltown area of Pudsey, Leeds. The contraband included... (updated: 2026-06-02)
- [£2 million VAT fraud brothers jailed](https://taxdisputes.co.uk/2011/06/2-million-vat-fraud-brothers-jailed/): Two brothers, who stole more than £1.6m through tax fraud and by stealing from their employees to finance their luxury lifestyles, have been jailed at Croydon Crown Court today for... (updated: 2026-06-02)
- [Fake businessman jailed for VAT fraud](https://taxdisputes.co.uk/2011/06/fake-businessman-jailed-for-vat-fraud/): A SOUTH Yorkshire fraudster who gambled millions of pounds and lived a life of luxury after setting up fake companies to falsely reclaim VAT has been jailed for over three... (updated: 2026-06-02)
- [Public sector fraud taskforce prepares zero-tolerance crackdown](https://taxdisputes.co.uk/2011/06/public-sector-fraud-taskforce-prepares-zero-tolerance-crackdown/): The government is to set up a new counter-fraud network to identify career fraudsters who target the public sector, contributing to £21bn of taxpayers' money leaking out of the system... (updated: 2026-06-02)
- [HMRC in tax evasion probe](https://taxdisputes.co.uk/2011/06/hmrc-in-tax-evasion-probe/): Taxi drivers and chip shop owners are among those being investigated by tax inspectors over offshore bank accounts and evasion. HM Revenue and Customs (HMRC) has identified around half a... (updated: 2026-06-02)
- [Tax fraud detection saved £11m in six months – report](https://taxdisputes.co.uk/2011/06/tax-fraud-detection-saved-11m-in-six-months-report/): A £1 million system developed by Fujistsu for the UK government's fraud task force saved nearly £11 million of taxpayers' money in six months, according to a report released today... (updated: 2026-06-02)
- [HMRC getting tough on inheritance tax](https://taxdisputes.co.uk/2011/06/hmrc-getting-tough-on-inheritance-tax/): HMRC is increasingly challenging the valuations of properties given for inheritance-tax purposes, according to an accountant. UHY Hacker Young says this made the taxman £70m in additional tax last year... (updated: 2026-06-02)
- [HMRC opens 16 criminal cases over tax evasion](https://taxdisputes.co.uk/2011/06/hmrc-opens-16-criminal-cases-over-tax-evasion/): The taxman is thought to have clawed back nearly £500m in unpaid tax as a result of over 50,000 voluntary disclosures from professionals including doctors and plumbers. It is investigating... (updated: 2026-06-02)
- [Exposed 500,000 face big offshore tax penalties](https://taxdisputes.co.uk/2011/06/exposed-500000-face-big-offshore-tax-penalties/): HM Revenue & Customs says it has uncovered 500,000 people with money in offshore tax havens who could face severe financial penalties if they have used them to evade tax.... (updated: 2026-06-02)
- [HMRC interest in eBay sellers of bullion and jewellery](https://taxdisputes.co.uk/2011/06/hmrc-interest-in-ebay-sellers-of-bullion-and-jewellery/): HMRC (Her Majesty's Revenue and Customs), employ specialist officers who work in the "backroom". As far as the eBay bullion market is concerned, the "specialist" refers to use of knowledge... (updated: 2026-06-02)
- [Illegal fuel and vehicles seized](https://taxdisputes.co.uk/2011/06/illegal-fuel-and-vehicles-seized/): Illegal fuel and 12 vehicles have been seized by HM Revenue and Customs (HMRC) officers in Londonderry. The van and one other vehicle were seized by officers on the Buncrana... (updated: 2026-06-02)
- [Battle lines drawn on unpaid tax](https://taxdisputes.co.uk/2011/06/battle-lines-drawn-on-unpaid-tax/): Experts are warning that the UK tax authority is more inclined to prosecute evaders as figures show millions of pounds of unpaid tax has been recouped. Follow-up enquiries have added... (updated: 2026-06-02)
- [Preston gang guilty of mobile phones scam](https://taxdisputes.co.uk/2011/06/229/): An international manhunt has been launched to catch two Preston businessmen convicted of being part of a £56m fraud ring. Adam Umerji, 33, formerly of St John’s Court, Broughton, and... (updated: 2026-06-02)
- [HMRC to target tax evaders through the web](https://taxdisputes.co.uk/2011/06/hmrc-to-target-tax-evaders-through-the-web/): Previously invisible tax evaders are to be traced online by HM Revenue and Customs, which has announced plans for the introduction of "cutting-edge" tools over the next year. Outlining a... (updated: 2026-06-02)
- [Swoop on Conran Street Market in Harpurhey nets haul of fake goods](https://taxdisputes.co.uk/2011/06/swoop-on-conran-street-market-in-harpurhey-nets-haul-of-fake-goods/): Police swooped on a market to seize clothes, jewellery, tobacco and DVDs in a raid on counterfeit goods. Officials from the UK Border Agency and Trading Standards joined in the... (updated: 2026-06-02)
- [Swiss Bank Account Holders in Line of Fire](https://taxdisputes.co.uk/2011/10/swiss-bank-account-holders-in-line-of-fire/): Swiss bank account holders who have legitimate reasons for keeping their money offshore are on the taxman's hit list.  Her Majesty's Revenue and Customs (HMRC) has announced it has written... (updated: 2026-06-02)
- [Supreme Court Backs HMRC in Key UK IR20 Tax Residency Case](https://taxdisputes.co.uk/2011/10/supreme-court-backs-hmrc-in-key-uk-ir20-tax-residency-case-residence-ordinary-residence/): THE SUPREME COURT has found in favour of HMRC in the long-running Gaines-Cooper v The Commissioners for Her Majesty’s Revenue and Customs case over the former’s tax residency status. The international businessman lost his... (updated: 2026-06-02)
- [Ex-Policeman convicted of VAT Carousel Fraud](https://taxdisputes.co.uk/2011/11/ex-policeman-convicted-of-vat-carousel-fraud-london-vat-fraud-defence-lawyers-solicitors-mtic-lawyers/): A former South Yorkshire policeman has been jailed for 10 years and three months for his part in the UK's largest ever VAT fraud. Nigel Cranswick, a 47-year-old former police... (updated: 2026-06-02)
- [HMRC accused of leniency on Corporate Tax Avoiders by PAC](https://taxdisputes.co.uk/2011/12/hmrc-accused-of-leniency-on-corporate-tax-avoiders-public-accounts-committee-report-pac-mps-report-on-hmrc/): The Commons Public Accounts Committee publishes its 61st Report of the Session which, on the basis of evidence from the Cabinet Office and HM Revenue and Customs (HMRC), examined tax... (updated: 2026-06-02)
- [HMRC responds to Public Accounts Committee report into tax disputes](https://taxdisputes.co.uk/2011/12/hmrc-responds-to-public-accounts-committee-report-into-tax-disputes/): HM Revenue & Customs (HMRC) has responded to the report of the Public Accounts Committee (PAC) into tax disputes. An HMRC spokesman said: HMRC rejects the conclusion of the PAC... (updated: 2026-06-02)
- [Was the Public Accounts Committee’s report on HMRC “inaccurate”?](https://taxdisputes.co.uk/2011/12/was-the-public-accounts-committees-report-on-hmrc-inaccurate/): Following the publication of a report by the Public Accounts Committee, criticising the operations of HM Revenue and Customs, the latter hit back with allegations that the report was "inaccurate".... (updated: 2026-06-02)
- [Hard-up businesses leave HMRC hanging for £650m](https://taxdisputes.co.uk/2011/06/hard-up-businesses-leave-hmrc-hanging-for-650m/): More than two-thirds of the total tax bill that HM Revenue & Customs has deferred for enterprise and the self-employed under ‘Time to Pay’ agreements is yet to be paid... (updated: 2026-06-02)
- [Taxman targets Wimbledon](https://taxdisputes.co.uk/2011/06/taxman-targets-sporting-events/): Inspectors from Her Majesty’s Revenue and Customs will also be heading down to south London over the next few weeks. This is because they will be clamping down on people... (updated: 2026-06-02)
- [HMRC sets its sights on VAT rule-breakers](https://taxdisputes.co.uk/2011/06/hmrc-sets-its-sights-on-vat-rule-breakers/): SPALDING-based chartered accountancy firm Moore Thompson is warning that HM Revenue & Customs (HMRC) has announced it is to target individuals and businesses who are trading above the VAT threshold... (updated: 2026-06-02)
- [Knew or should have known… A review of MTIC or Carousel fraud cases](https://taxdisputes.co.uk/2011/06/knew-or-ought-to-have-known-a-review-of-mtic-or-carousel-fraud-cases/): The English Courts and Tribunals have held that the right of a taxable person to deduct input VAT in respect of certain transactions cannot be affected by the fact that,... (updated: 2026-06-02)
- [eBay reports traders to HMRC in tax crackdown](https://taxdisputes.co.uk/2012/05/ebay-reports-traders-to-hmrc-in-tax-crackdown/): Trading site eBay Inc confirmed over the weekend that it is handing over the names and full contact details of large numbers of traders to comply with an end of... (updated: 2026-06-02)
- [HMRC Employee arrested on alleged misconduct in public office](https://taxdisputes.co.uk/2012/05/hmrc-employee-arrested-on-alleged-misconduct-in-public-office/): An employee of HM Revenue and Customs was arrested today by detectives investigating corrupt payments to public officials. The 50-year-old man was held on suspicion of misconduct in a public... (updated: 2026-06-02)
- [Plumber found guilty of cheating the revenue](https://taxdisputes.co.uk/2012/05/plumber-found-guilty-of-cheating-the-revenue/): A Plumber has been found guilty of tax evasion totalling some £112,000 over a 14-year period. Mr Peter Mack, 59, of Ringwood set up a freelance plumbing business in 1997,... (updated: 2026-06-02)
- [Fuel duty fraud](https://taxdisputes.co.uk/2011/06/fuel-duty-oils-fraud/): A man has been jailed for taking part in a fuel duty and money laundering scam worth £10 million. HM Revenue & Customs (HMRC) reports that Londoner Nigel Barratt was... (updated: 2026-06-02)
- [HMRC Target 40,000 Firms in VAT Crackdown](https://taxdisputes.co.uk/2011/07/hmrc-target-40000-firms-in-vat-crackdown/): As part of a campaign at VAT rule-breakers, HM Revenue & Customs (HMRC) will be writing to over 40,000 individuals and businesses whom they suspect of trading above the VAT... (updated: 2026-06-02)
- [£5.7m VAT Fraud Case: Judgment in Crotek v HMRC](https://taxdisputes.co.uk/2011/12/vat-fraud-shafqat-dad-judgment-crotek-v-hmrc/): VAT MTIC FRAUD – input tax – denial of right to deduct on grounds
that the Appellant knew about fraudulent evasion of VAT – contrived fraudulent transactions found to have been organised in conjunction with Crotek owner Shafqat Dad's other companies - pattern of fraud - valid refusal by HMRC of right to deduct due to actual fraud – appeal dismissed (updated: 2026-06-02)
- [Duty Free Boarding Card Scam](https://taxdisputes.co.uk/2011/07/duty-free-boarding-card-scam/): A Cardiff man, who used fake international boarding cards (when actually travelling on domestic flights) to buy duty free cigarettes has been jailed for 12 months. The scam resulted in... (updated: 2026-06-02)
- [HMRC adopt collaboration strategy](https://taxdisputes.co.uk/2011/07/hmrc-collaborative-litigation-strategy-adr/): HM Revenue & Customs have recently revised their settlement and litigation strategy, encompassing a non-confrontational strategy with collaboration with the service user whenever possible. Where this strategy fails, HMRC will... (updated: 2026-06-02)
- [Fast food establishments to be targeted for VAT](https://taxdisputes.co.uk/2011/07/fast-food-establishments-to-be-targeted-for-vat/): HMRC have launched a drive against fast food establishments as a part of their effort to recover unpaid VAT. HMRC claims that it has evidence that certain fast food establishments... (updated: 2026-06-02)
- [HMRC to launch raids on the counterfeit alcohol trade](https://taxdisputes.co.uk/2011/08/hmrc-to-launch-raids-on-the-counterfeit-alcohol-trade/): HMRC are launching raids on shops suspected of selling bootleg and counterfeit alcohol. This decision comes after the success of  HMRC's pilot raids on several premises, owned mainly by foreign... (updated: 2026-06-02)
- [HMRC to make online VAT filing compulsory](https://taxdisputes.co.uk/2011/08/hmrc-to-make-online-vat-filling-compulsory/): Registered businesses which have a turnover of £100,000.00 or below will soon be required to file VAT returns on-line.  This is a part of a four year plan to roll... (updated: 2026-06-02)
- [HMRC Attack Offshore – Liechtenstein LDF](https://taxdisputes.co.uk/2011/08/hmrc-attack-offshore-accounts-liechtenstein-disclosure-facility-ldf/): HMRC Specialist Investigations Office is maintaining a sustained attack on UK taxpayers holding offshore accounts. Offshore account holders are especially at risk as HMRC continue to review banking material obtained via means... (updated: 2026-06-02)
- [Further convictions in £17m missing trader fraud](https://taxdisputes.co.uk/2011/09/further-convictions-in-17m-missing-trader-fraud/): Further convictions have been secured by HMRC against an organised crime gang who conspired to steal £17m of taxpayer’s money in a ‘missing trader’ VAT fraud. Criminal investigators from HM... (updated: 2026-06-02)
- [Barristers arrested in MTIC VAT fraud probe](https://taxdisputes.co.uk/2011/09/barristers-arrested-in-mtic-vat-fraud-probe/): Two barristers have been arrested over amongst other things an alleged large-scale VAT fraud. They are under investigation by Her Majesty's Revenue and Customs for an alleged tax fraud, while... (updated: 2026-06-02)
- [Case Study: Taxpayer successfully appeals HMRC’s Penalty for late payment of PAYE](https://taxdisputes.co.uk/2013/08/taxpayer-appeals-hmrc-tax-tribunal-late-payment-of-paye-penalties/): The First-tier Tribunal’s (“FTT”) recent decision in CED Ltd v Her Majesty Revenue & Customs (“HMRC”) raises a significant argument for those having to meet pay-as-you-earn (“PAYE”) tax liabilities without fear... (updated: 2026-06-02)
- [MTIC VAT Fraudster Ordered to Pay £13 million](https://taxdisputes.co.uk/2013/10/mtic-vat-fraudster-ordered-to-pay-13-million/): City of London Tax Law Firm. Tax Investigations. MTIC Fraud.Tax Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Tax Rebate Fraudsters Arrested Attempting to Steal £0.5m](https://taxdisputes.co.uk/2013/08/hmrc-fraudsters-arrested-in-false-tax-rebates-tax-refund-scam/): London Tax Law Firm. Tax Investigations, Tax Planning & Tax Disputes. Tax Solicitors & Tax Barristers. Tax Dispute with HMRC? ☎ 08458622529. (updated: 2026-06-02)
- [Parking Penalty Fines: VAT Taxable Supply or Contractual Damages?](https://taxdisputes.co.uk/2013/09/hmrc-value-added-tax-parking-penalty-fines-vat-taxable-supply-contractual-damages/): City of London Tax Law Firm. Tax Investigations. Tax and VAT Disputes. Tax Solicitors. Tax Dispute with HMRC? Call us ☎ 08458622529. (updated: 2026-06-02)
- [Tax Tribunal Considers Actor’s Accommodation Expenses](https://taxdisputes.co.uk/2013/10/tax-tribunal-considers-actors-accommodation-expenses/): City of London Tax Law Firm. Tax Investigations. Upper Tier Tax Tribunal.Tax Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [HMRC Launch New ‘Alternative Dispute Resolution’ Scheme for Resolving Tax Disputes](https://taxdisputes.co.uk/2013/09/alternative-dispute-resolution-hmrc-launch-new-scheme-for-resolving-tax-disputes/): City of London Tax Law Firm. Tax Investigations. Tax and VAT Disputes. Tax Solicitors, ADR, Tax Dispute with HMRC? Call us ☎ 08458622529 (updated: 2026-06-02)
- [‘Booze Brothers’ Jailed Over £6.4m Alcohol Duty Tax Fraud](https://taxdisputes.co.uk/2013/11/two-brothers-jailed-over-6-4m-alcohol-duty-tax-fraud/): City of London Tax Law Firm. Tax Investigations. Tax Fraud.Tax Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Tax Evasion: HMRC Granted Access to Information on Debit & Credit Card Payments](https://taxdisputes.co.uk/2013/09/tax-evasion-hmrc-granted-access-to-information-on-debit-credit-card-payments/): City of London Tax Law Firm. Tax Investigations. Tax and VAT Disputes. Tax Solicitors, Tax Evasion, Tax Dispute with HMRC? Call us ☎ 08458622529 (updated: 2026-06-02)
- [HMRC Policy to “Name and Shame” Deliberate Tax Defaulters (Including Individuals)](https://taxdisputes.co.uk/2013/11/hmrc-name-and-shame-deliberate-tax-defaulters/): City of London Tax Law Firm. Tax Evasion. Tax Defaults. Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [How one family were brought to their knees by the taxman](https://taxdisputes.co.uk/2012/12/how-one-family-were-brought-to-their-knees-by-the-taxman/): Businessman tells how his life was destroyed after being wrongly accused of fraud by HMRC. Left to right: Pam and Pat Owen; Richard and Heather Mills; Bill and Rikki Owen;... (updated: 2026-06-02)
- [MTIC Fraud: VAT Fraudster Ordered to Pay £14 million](https://taxdisputes.co.uk/2013/09/mtic-fraud-vat-fraudster-ordered-to-payback-14-million/): City of London Tax Law Firm. Tax Investigations. Tax and VAT Disputes. VAT Fraud, Tax Fraud, Tax Dispute with HMRC? Call us ☎ 08458622529 (updated: 2026-06-02)
- [Evading Import Tax worth £2m](https://taxdisputes.co.uk/2012/12/evading-import-tax-worth-2m/): The Old Bailey sentenced a garlic smuggler for six years after evading £2million duty, which is the longest sentence given for evading customs duty. Murugasan Natrajan imported garlic into the UK from his... (updated: 2026-06-02)
- [Case Study: Successful Appeal on Disclosure to HMRC (demanded under Schedule 36 Information Notice)](https://taxdisputes.co.uk/2013/12/disclosure-to-hmrc-implications-of-schedule-36-information-notice/): City of London Tax Law Firm. Tax Investigations. Tax Tribunal (Tax Chambers).Tax Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [UK Tax Tribunal Rules on ‘Abusive’ Process Devised to Avoid VAT](https://taxdisputes.co.uk/2013/09/uk-ftt-tax-tribunal-rules-on-abusive-process-devised-to-avoid-vat/): City of London Tax Law Firm. Tax Investigations. Tax and VAT Disputes. VAT Evasion, Tax Evasion, Tax Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [£7M Gold Smuggler](https://taxdisputes.co.uk/2012/12/7m-gold-smuggler/): Chaudhary Ali, aged 50, of West London has been jailed for 9 years after being convicted of evading £7 million VAT for smuggling gold into the UK. The gold was... (updated: 2026-06-02)
- [Tax crackdown to target middle class](https://taxdisputes.co.uk/2013/01/tax-crackdown-to-target-middle-class/): Middle class workers will be targeted in a new crackdown on tax evasion promised by the chief prosecutor of England and Wales.  The crackdown on tax evasion is aimed at sending... (updated: 2026-06-02)
- [HMRC Propose Changes to UK Tax Rules for Limited Liability Partnerships](https://taxdisputes.co.uk/2013/10/hmrc-propose-changes-to-tax-rules-for-limited-liability-partnerships/): City of London Tax Law Firm. Tax Investigations. HMRC Tax Disputes. Tax Reform, Tax Evasion? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Jurisdictional Limitations of the First-tier Tribunal (Tax)](https://taxdisputes.co.uk/2013/02/jurisdictional-limitations-of-the-first-tier-tribunal-tax/): The ongoing development of the First-tier tax Tribunal and the limitations of its jurisdiction have been unclear for those wishing to appeal against their tax assessments and in particular appeals... (updated: 2026-06-02)
- [HMRC / DVLA collaborate to prevent VAT evasion on Vehicles imported into UK](https://taxdisputes.co.uk/2013/04/hmrc-collaborate-with-dvla-to-prevent-vat-evasion-on-vehicles/): HMRC have joined forces with the DVLA in an attempt to stop businesses who bring vehicles in to the UK evading VAT. The "NOVA" System The new "NOVA" system will... (updated: 2026-06-02)
- [Margaret Hodge MP: UK Tobacco Companies Fuelling Black Market Trade](https://taxdisputes.co.uk/2013/10/margaret-hodge-mp-uk-tobacco-companies-fuelling-black-market-trade/): City of London Tax Law Firm. HMRC Tax Disputes. UK Tobacco Trading. Tax Evasion? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Retailer jailed for evading import duty and VAT](https://taxdisputes.co.uk/2013/07/retailer-jailed-for-evading-import-duty-and-vat/): Quality Foods' owner admits evading £580,000 worth of import duty and VAT on tobacco having been caught by HMRC. Tax Dispute Solicitors: ☎ 08458622529 (updated: 2026-06-02)
- [HMRC’s campaign for unpaid tax from second property owners](https://taxdisputes.co.uk/2013/07/hmrcs-campaign-for-unpaid-tax-from-second-property-owners/): HMRC's Property Sales Campaign. Voluntary disclosure of unpaid Capital Gains Tax (CGT) on any property sales. Need Tax Dispute Lawyer? ☎ 08458622529 (updated: 2026-06-02)
- [Tax Tribunal Rules Against HMRC’s Assessment on Consultancy Fee](https://taxdisputes.co.uk/2013/10/tax-tribunal-rules-against-hmrc-assessment-on-consultancy-fee/): City of London Tax Law Firm. Tax Investigations. First Tier Tax Tribunal.Tax Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [HMRC report 8% increase in Inheritance Tax Receipts (2012-2013)](https://taxdisputes.co.uk/2013/07/hmrc-report-increase-in-inheritance-tax-receipts/): IHT Inheritance Tax collected by HMRC to 2013 was around £3.147 billion; this represents an 8% rise to 2012. Tax Dispute Solicitors, London ☎ 02071830529 (updated: 2026-06-02)
- [House of Lords Economic Affairs Committee report UK corporate tax regime needs reform](https://taxdisputes.co.uk/2013/08/the-house-of-lords-economic-affairs-committee-report-that-the-uk-corporate-tax-regime-is-not-working-and-needs-reform/): A report by the House of Lords Economic Affairs Committee has made it clear that the UK faces problems of avoidance of corporation tax l ☎ 08458622529 (updated: 2026-06-02)
- [HMRC & CPS Prosecute Shisha Tobacco Smuggling Gang](https://taxdisputes.co.uk/2013/10/hmrc-prosecute-shisha-tobacco-smuggling-gang/): City of London Tax Law Firm. Duty Tax. Tax Evasion. Tobacco. Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Closure Notice Blunder Prevents HMRC from Collecting Tax](https://taxdisputes.co.uk/2014/04/closure-notice-blunder-prevents-hmrc-from-collecting-tax/): City of London Tax Law Firm. HMRC tax disputes. Tax Assessments and Closure Notices. Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Deferral of tax payments due to COVID-19](https://taxdisputes.co.uk/2020/04/deferral-of-tax-payments-tax-lawyers/): As a result of the financial disruption caused by COVID-19, many businesses and individuals alike are facing significant cash flow issues. As such, the Government have announced that certain VAT... (updated: 2026-06-02)
- [ECJ asked to consider UK’s VAT Treatment of Supplies made to Unregistered Sellers](https://taxdisputes.co.uk/2014/05/ecj-asked-to-consider-uks-vat-treatment-of-supplies-made-to-unregistered-sellers/): City of London Tax Law Firm. HMRC tax disputes. VAT Dispute. Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [HMRC Crackdown: Corporate Failure to prevent Tax Evasion](https://taxdisputes.co.uk/2020/04/hmrc-tax-evasion-solicitors/): The new figures released by HMRC indicate that they are taking a harder line on businesses that fail to prevent the facilitation of tax evasion. The Criminal Finances Act 2017... (updated: 2026-06-02)
- [IR35: HMRC pushes ahead with tax reforms](https://taxdisputes.co.uk/2020/02/ir35-hmrc-tax-reforms-investigation-advice/): From 6 April HMRC will tighten the net on freelance workers. All medium and large private businesses will have to decide the IR35 status of their freelance workers throughout their... (updated: 2026-06-02)
- [HMRC’s crackdown on cryptocurrencies](https://taxdisputes.co.uk/2019/08/bitcoin-ethereum-taxation-advice-solicitors-london/): Bitcoin Investors are likely to receive tax bills regarding their holdings as HMRC begin to write to some of the largest cryptocurrency websites. How has HMRC cracked down? HMRC have... (updated: 2026-06-02)
- [The spotlight shines on Disguised Remuneration](https://taxdisputes.co.uk/2019/03/the-spotlight-shines-on-disguised-remuneration/): HMRC has published Spotlight 49 in order to prevent the usage of disguised remuneration schemes to avoid tax liability on income, despite continued promotion of such schemes by financial advisors, tax advisors... (updated: 2026-06-02)
- [Tax evader’s plan up in smoke: HMRC’s clampdown on tobacco smuggling and excise duty evasion](https://taxdisputes.co.uk/2020/01/tobacco-smuggling-excise-duty-tax-evasion-solicitor-london-advice/): City of London Smuggling and Excise Duty Solicitors & Barristers. Advice on tobacco/alcohol smuggling, HMRC investigations, penalty appeals. Call 02071830529. (updated: 2026-06-02)
- [GSK contractors: what HMRC’s letter means for you](https://taxdisputes.co.uk/2019/09/hmrc-action-against-ir35-contractors/): Whilst the Summer Bank Holiday brought sun for many, at least 1500 contractors who provided services to GSK in the last year received intimidating letters from HMRC Are you a... (updated: 2026-06-02)
- [HMRC steps up investigations into underreported offshore income](https://taxdisputes.co.uk/2019/09/underreported-offshore-assets-certificate-of-tax-position-hmrc-investigation-advice/): Expert Tax Solicitors and Barristers in London. Received Certificate of Tax Position? Advice on underreported offshore assets/Worldwide disclosure facility. (updated: 2026-06-02)
- [Negligently advised IT and NHS contractors face staggering bills from HMRC](https://taxdisputes.co.uk/2019/04/negligently-advised-it-and-nhs-contractors-face-staggering-bills-from-hmrc/): HMRC has been cracking down on tax avoidance schemes and introduced measures in 2017 to claw back unpaid taxes from people who have used so-called 'disguised remuneration schemes'. HMRC has... (updated: 2026-06-02)
- [HMRC to focus their efforts on taxing high net worth families](https://taxdisputes.co.uk/2020/03/hmrc-to-focus-their-efforts-on-taxing-high-net-worth-families/): In April 2019 HMRC revealed the existence of a new unit which was created for the sole intention to investigate high net worth families in the UK. This new unit... (updated: 2026-06-02)
- [Case Study: HMRC’s Entry, Search & Seizure Declared Unlawful by High Court](https://taxdisputes.co.uk/2014/01/case-study-hmrcs-entry-search-seizure-declared-unlawful-by-high-court/): City of London tax lawyers. Experts in challenging HMRC. Tax Investigations. Judicial Reviews. Tax Dispute with HMRC? Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Kickboxing company loses VAT dispute](https://taxdisputes.co.uk/2020/01/kickboxing-company-loses-vat-dispute/): The First Tier Tribunal has dismissed a VAT appeal by Premier Family Martial Arts LLP on the basis that kickboxing is not private tuition, and therefore not an exempt activity... (updated: 2026-06-02)
- [VAT on Self Storage of Goods: Impact on Landlords](https://taxdisputes.co.uk/2014/01/vat-on-self-storage-of-goods-impact-on-landlords/): City of London Tax Law Firm. HMRC, VAT, direct / Indirect tax disputes. Value Added Tax changes on storage of goods. Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [HMRC’s new framework for double taxation disputes: Should I voluntarily disclose?](https://taxdisputes.co.uk/2020/01/hmrc-framework-double-taxation-disputes-voluntary-disclosure-risks-advice/): HMRC have outlined revamped proposals for new regulations to deal with double taxation disputes arising between the UK and other EU member states after Brexit. These regulations, which build on... (updated: 2026-06-02)
- [Covid-19 causes delay to HMRC’s IR35](https://taxdisputes.co.uk/2020/03/covid-19-delays-ir35/): The tumultuous Covid-19 has caused a further delay to IR35 which will now be implemented on 6 April 2021. This news comes at a time of great uncertainty for both... (updated: 2026-06-02)
- [Case Study: Tax Tribunal Directs HMRC to Issue Closure Notice](https://taxdisputes.co.uk/2014/02/case-study-tax-tribunal-directs-hmrc-to-issue-closure-notice/): City of London Tax Law Firm. HMRC tax disputes. Applications for Closure Notices. Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [Statement by LEXLAW re Coronavirus (COVID-19): HMRC’s Failure to Process NHS Uniformed Workers Claims for Laundering Uniforms](https://taxdisputes.co.uk/2020/03/statement-by-lexlaw-re-coronavirus-covid-19-hmrcs-failure-to-process-nhs-uniformed-workers-claims-for-laundering-uniforms/): CORONAVIRUS (COVID-19): HMRC’S FAILURE TO PROCESS NHS UNIFORMED WORKERS CLAIMS FOR LAUNDERING UNIFORMS LONDON, UK – The HMRC Director General for Customer Services has taken and continues to pursue an unreasonable... (updated: 2026-06-02)
- [Loan Charge Review Announced: What does it mean for those in disguised remuneration schemes?](https://taxdisputes.co.uk/2019/09/hmrc-loan-charge-review-2019-disguised-remuneration-advice/): City of London Expert Tax Solicitors & Barristers. Controversial disguised remuneration loan charge independent review, APNs and settlement legal advice. (updated: 2026-06-02)
- [Court of Appeal confirms discovery assessment was invalid](https://taxdisputes.co.uk/2019/06/court-of-appeal-confirms-discovery-assessment-was-invalid/): The Court of Appeal has held that finding a different reason for assessing an insufficiency of tax of which HMRC was already aware was not enough to enable HMRC to... (updated: 2026-06-02)
- [COVID-19: HMRC Guidance on Taxpayers facing Assessments and Penalties](https://taxdisputes.co.uk/2020/04/covid-19-coronavirus-hmrc-dispute-taxpayers-assessments-penalties-advice/): During the current uncertainty brought about by coronavirus (COVID-19), HMRC has issued advice to individuals and companies. In particular, HMRC have issued guidance on taxpayers requesting time to pay. It... (updated: 2026-06-02)
- [Tax Tribunal Denies HMRC’s Extension of Time to Serve Notice of Appeal](https://taxdisputes.co.uk/2014/02/tax-tribunal-denies-hmrcs-extension-of-time-to-serve-notice-of-appeal/): City of London Tax Law Firm. HMRC tax disputes. Applications for Extension of Time to Serve Notice of Appeal. Call us ☎ 08458622529 (Solicitors) (updated: 2026-06-02)
- [HMRC rejects construction company’s hardship application requiring payment before appeal](https://taxdisputes.co.uk/2020/06/hmrc-rejects-small-business-hardship-application-vat-assessment-tax-appeal-tribunal/): We have seen an increase in the number of small businesses facing VAT assessments of significant amounts, likely to have a severe impact on the company's cashflow and financial status, particular in light of the current challenges concerning COVID-19. In a recent case concerning a construction company, HMRC objected to the company's application for hardship requiring payment of an assessment in full despite an existing appeal in the Tribunal. (updated: 2026-06-02)
- [GVC faces HMRC investigation over former Turkish business](https://taxdisputes.co.uk/2020/08/gvc-hmrc-investigation-over-former-turkish-business-tax-evasion-bribery-act-advice/): GVC Holdings has revealed that it is under investigation by HMRC in relation to its former Turkish operations over "potential corporate offending". HMRC notified the business on 20 July 2020... (updated: 2026-06-02)
- [HMRC offer option to defer VAT payments](https://taxdisputes.co.uk/2020/06/hmrc-option-defer-vat-payments-deferral-period-legal-advice/): HMRC published guidance on 26 March 2020 offering UK VAT businesses the option to defer VAT payments falling due between 20 March 2020 and 30 June 2020 until 31 March... (updated: 2026-06-02)
- [HMRC to accept service of legal proceedings by email](https://taxdisputes.co.uk/2020/04/hmrc-accept-service-by-email-specialist-tax-lawyers/): Can I serve legal proceedings by email in the UK? Due to the current global pandemic HMRC have stated that service of any new legal proceedings or pre-action letters should... (updated: 2026-06-02)
- [APPG call for equitable settlement opportunity over Loan Charge](https://taxdisputes.co.uk/2020/08/loan-charge-hmrc-settlement-opportunity-disguised-remuneration-policy-voluntary-tax-disclosure-advice/): The All-Party Parliamentary Loan Charge Group have written to Chancellor Rishi Sunak on behalf of taxpayers seeking the 30 September 2020 loan charge settlement date to be further delayed until... (updated: 2026-06-02)
- [COVID-19: HMRC Guidance on Share Schemes](https://taxdisputes.co.uk/2020/06/covid-19-coronavirus-hmrc-guidance-share-schemes-say-sip-csop-advice/): HMRC have issued further guidance on how employment-related securities will be affected due to the pandemic, including how arrangements will interact with the Coronavirus Job Retention Scheme. Save as you... (updated: 2026-06-02)
- [HMRC issues “nudge letters” on Furlough Fraud](https://taxdisputes.co.uk/2020/08/hmrc-issues-nudge-letters-furlough-fraud-coronavirus-job-retention-scheme-advice/): HMRC has begun sending nudge letters to 3,000 employers each week advising them they may need to repay amounts received under the Coronavirus Job Retention Scheme. The intention of the... (updated: 2026-06-02)
- [Case study: Successful Tribunal Appeal on VAT Treatment of Supplies](https://taxdisputes.co.uk/2020/06/successful-first-tier-tax-tribunal-appeal-vat-treatment-medical-supplies-ftt-hearing-representation/): In Window to the Womb (Franchise) Ltd, D I Harries Ltd, DJC Studios Ltd, and the Commissioners for Her Majesty’s Revenue and Customs [2020] UKFTT 201 the First Tier Tax Tribunal ruled... (updated: 2026-06-02)
- [How will Covid-19 affect Tax Disputes with HMRC?](https://taxdisputes.co.uk/2020/04/how-will-covid-19-affect-tax-disputes-with-hmrc/): Despite the ongoing coronavirus (COVID-19) pandemic, it is clear that HMRC will continue to pursue tax investigations and seek the enforcement of tax debts. It is therefore important to be... (updated: 2026-06-02)
- [COVID 19: HMRC Tackle Furlough Fraud](https://taxdisputes.co.uk/2020/06/covid19-hmrc-tackle-furlough-fraud-specialist-tax-investigation-solicitors/): New measures have been put into place to tackle those who have abused the Coronavirus Job Retention Scheme (CJRS). How will HMRC tackle furlough fraud? On 29 My 2020, HMRC... (updated: 2026-06-02)
- [HMRC Continues to push Loan Charge settlements during Covid-19](https://taxdisputes.co.uk/2020/05/hmrc-continues-to-push-loan-charge-settlements-during-covid-19/): HMRC have been criticised for continuing to pursue matters involving Loan Charge contractors, despite choosing to temporarily suspend compliance activity on other matters during the Covid-19 lockdown.  What is the... (updated: 2026-06-02)
- [Suspension of Tax Tribunal Cases](https://taxdisputes.co.uk/2020/05/tribunal-cases-suspended-tax-solicitors/): As of March 24 2020 hearings at the First Tier Tax Tribunal and Upper Tribunal were forcibly postponed due to the global pandemic. The only caveat being, those that could... (updated: 2026-06-02)
- [HMRC pursues Iceland for tax underpayments](https://taxdisputes.co.uk/2020/05/hmrc-tax-investigation-enforcement-action-iceland-scheme-covid-19-coronavirus-tax-legal-advice/): UK frozen food specialist Iceland has slammed HMRC over the £21 million tax bill that it has received over its employee Christmas saving scheme, and HMRC's further pursuit of the... (updated: 2026-06-02)
- [COVID 19: Time to Pay Arrangements with HMRC](https://taxdisputes.co.uk/2020/05/covid-19-coronavirus-hmrc-time-to-pay-arrangements-tax-solicitors-advice/): What is a Time to Pay Arrangement? A time to pay arrangement ("TTPA") gives a company extra breathing space to settle existing liabilities with creditors. A TTPA is a debt... (updated: 2026-06-02)
- [HMRC Tax Investigations: Increase in Furlough Fraud arrests](https://taxdisputes.co.uk/2020/07/hmrc-tax-investigation-increase-in-furlough-fraud-arrests-allegations-defence-advice/): The Coronavirus Job Retention Scheme has supported 1.1 million employers and 9.4 million jobs through the lockdown, however, the first arrest has been made in connection to alleged furlough fraud.... (updated: 2026-06-02)
- [HMRC encourages self-employed to claim COVID-19 support](https://taxdisputes.co.uk/2020/05/hmrc-encourages-self-employed-claim-covid-19-coronavirus-support-claims-income-support-scheme-legal-advice/): HMRC will begin contacting around three and a half million taxpayers who may be eligible for the government’s Self-Employment Income Support Scheme. HMRC will explain the application process for the... (updated: 2026-06-02)
- [HMRC Investigations: Inheritance Tax Disputes](https://taxdisputes.co.uk/2020/07/hmrc-investigations-inheritance-tax-disputes-iht-disclosure-advise/): Inheritance tax is imposed on the estates of people who have died and are handing assets over to beneficiaries so long as the estate is of a certain value. Therefore,... (updated: 2026-06-02)
- [Covid-19: HMRC Extends Deadline to Appeal](https://taxdisputes.co.uk/2020/05/covid-19-coronavirus-hmrc-extends-deadline-to-appeal-penalty-assessment-decision-first-tier-tribunal-urgent-late-appeals-company-taxpayer-legal-representation-advice/): Taxpayers who wish to appeal against a tax decision normally have 30 days to do so. This is a strict deadline. Any out of time appeals have to be supported... (updated: 2026-06-02)
- [HMRC: Increase Reporting Requirements for Tax Advisers](https://taxdisputes.co.uk/2020/07/hmrc-increase-reporting-requirements-for-tax-advisers-accountants-legal-professional-privilege-confidential-advice/): Tax advisers could soon be compelled into providing more information to the Commissioners under new rules proposed by HMRC. Currently, tax advisers (like lawyers) are excluded from HMRC’s powers to... (updated: 2026-06-02)
- [Rise in HMRC Asset Seizure Orders](https://taxdisputes.co.uk/2020/06/hmrc-asset-seizure-account-freezing-order-forfeiture-notice-director-liability-furlough-fraud-advice/): There has been a 177% increase in the number of account freezing orders (AFOs) issued by HMRC in 2019/20, rising to 166 from 60 the previous year. By applying for... (updated: 2026-06-02)
- [HMRC to restart tax enquiries](https://taxdisputes.co.uk/2020/06/hmrc-restart-tax-enquiries-specialist-solicitors/): HMRC are to restart their enquiries following the brief pause which was put in place due to COVID-19. The new remit of the investigations will include whether employees broke the... (updated: 2026-06-02)
- [Potential HMRC penalties: Directors and furlough scheme fraud](https://taxdisputes.co.uk/2020/06/hmrc-penalties-tax-investigation-directors-furlough-scheme-fraud-advice/): £17.5 billion has been paid out in Government grants so far to 8.7 million people who have been placed on furloughed leave. more than a million employers have used the... (updated: 2026-06-02)
- [HMRC Escalate Investigations into Furlough Fraud](https://taxdisputes.co.uk/2020/09/hmrc-tax-investigations-into-furlough-fraud-coronavirus-job-retention-scheme-advice/): As at midnight on 16 August 2020 the value of claims made by employers to HMRC under the furlough scheme is over £35.4 billion. Almost 1.2 million employers have taken... (updated: 2026-06-02)
- [Do HMRC have the power to enforce asset disclosure?](https://taxdisputes.co.uk/2020/09/hmrc-tax-investigation-power-to-enforce-asset-disclosure-independent-confidential-advice/): Yes. HMRC will be given new powers allowing the Commissioners to force financial institutions such as banks to provide information regarding people's assets. Under new measures proposed in the next... (updated: 2026-06-02)
- [HMRC’s new “nudge letter” targets offshore assets](https://taxdisputes.co.uk/2020/08/hmrc-new-nudge-letter-offshore-assets-disclosure-tax-investigation-advice/): HMRC have rolled out their latest weapon to combat offshore income or gains, in the form of "nudge letters". These letters from HMRC's Risk and Intelligence Service are based on information... (updated: 2026-06-02)
- [Many including ITV presenters to fight HMRC on IR35](https://taxdisputes.co.uk/2020/10/many-including-itv-presenters-to-fight-hmrc-on-ir35/): Two high profile tv presenters, Kaye Adams and ITV's Eamon Holmes, are amongst many to challenge HMRC's assessments issued under IR35 rules and now they are taking their appeals to the Tax Tribunal. (updated: 2026-06-02)
- [Introduction of VAT reverse charge on the construction sector](https://taxdisputes.co.uk/2020/10/hmrc-vat-reverse-charge-on-the-construction-sector-advice/): The introduction of VAT reverse charge on the construction sector will change how businesses account for VAT. Businesses may need to change the way they present information on their invoices... (updated: 2026-06-02)
- [HMRC sends 14,000 “nudge” letters for review of Capital Gains Tax](https://taxdisputes.co.uk/2020/10/hmrc-nudge-letters-capital-gains-tax-compliance-check-tax-investigation-voluntary-disclosure/): HMRC has sent out 14,000 "nudge" letters to individuals who have sold a property in the year 2018/19 requiring them to check whether they owe Capital Gains Tax. It is important not to ignore these letters and you should seek legal advice as soon as possible. (updated: 2026-06-02)
- [Reminder: Revised IR35 rules come into force on 6 April 2021](https://taxdisputes.co.uk/2021/01/reminder-revised-ir35-rules-come-into-force-on-6-april-2021/): With effect from 6 April 2021, medium- or large-sized businesses will be responsible for determining the employment status of individuals who provide services to them through intermediary vehicles such as... (updated: 2026-06-02)
- [Taxpayer’s appeal allowed: HMRC cannot refresh penalty time limit by reissuing information notices](https://taxdisputes.co.uk/2020/09/taxpayer-appeal-allowed-tribunal-hmrc-penalty-information-notice-investigation-time-limits/): The First Tier Tribunal allowed the taxpayer's appeal against a penalty for failing to comply with an information notice because the penalty notice was not issued within 12 months of the taxpayer becoming liable to a penalty. HMRC could not refresh the time period by issuing a subsequent information notice which repeated earlier information notices. (updated: 2026-06-02)
- [HMRC criticised over loan charge deadline](https://taxdisputes.co.uk/2020/10/hmrc-criticised-over-loan-charge-deadline/): HMRC has been heavily criticised by Ian Duncan Smith, former leader of the conservative party and Munira Wilson, Liberal Democrat MP in relation to their management of the loan charge.... (updated: 2026-06-02)
- [Successful Case Study: Reduction in penalty in out of time appeal](https://taxdisputes.co.uk/2020/10/successful-case-study-reduction-in-penalty-assessment-out-of-time-appeal-hmrc-tax-tribunal-limitation/): We advised our client in its VAT assessment dispute, appealing a penalty for our client's alleged failure to notify HMRC of VAT due, in the sum of £80,355.24. In response to our grounds of appeal disputing the penalty, we successfully obtained a reduction in the penalty of £38,264.24 on the basis that the failure to notify HMRC of the tax due was non-deliberate. (updated: 2026-06-02)
- [High Court re-confirms accountants reports are not protected by litigation privilege](https://taxdisputes.co.uk/2020/10/high-court-re-confirms-accountant-consultant-reports-are-not-protected-by-litigation-legal-privilege-disclosure-hmrc-advice/): In Financial Reporting Council v Frasers Group plc [2020] EWHC 2607 (Ch) Lord Justice Nugee re-confirmed the principle that accountants reports are not subject to litigation privilege and could be... (updated: 2026-06-02)
- [Eat Out to Help Out: HMRC fraud compliance checks](https://taxdisputes.co.uk/2020/11/eat-out-to-help-out-fraud-compliance-checks-hmrc-investigation-penalty-criminal-voluntary-disclosure/): HMRC sends nudge letters to 4,000 hospitality businesses opening compliance checks into their claims in the government's Eat Out to Help Out scheme. Fraudulent claims can lead to HMRC conducting a formal investigation and taking criminal action or HMRC issuing a penalty assessment. If you are a company who has participated in the scheme and need legal advice, get in touch with our tax team. (updated: 2026-06-02)
- [IR35 Disputes: Renewed concerns over HMRC’s CEST Tool](https://taxdisputes.co.uk/2020/12/ir35-disputes-concerns-problems-hmrc-cest-tool-check-employment-status-for-tax-advice/): HMRC have recently disclosed data showing that in almost 20% of cases, the Check Employment Status for Tax (CEST) tool was unable to return a conclusive response. The CEST tool... (updated: 2026-06-02)
- [De-registration: What do you do if HMRC cancels your VAT number?](https://taxdisputes.co.uk/2020/10/de-registration-what-do-you-do-if-hmrc-cancels-your-vat-number-company-director-guide-kittel-assessment-letter-legal-advice/): HM Revenue and Customs (HMRC) have actively sought to clamp down on tax fraud and increasingly more businesses in a variety of sectors (away from the traditional MTIC cases involving alcohol or mobile... (updated: 2026-06-02)
- [Third party’s failure to file tax return does not discharge penalty unless deliberate](https://taxdisputes.co.uk/2021/01/third-party-defence-failure-to-file-tax-return-deliberate-penalty-assessment-hmrc-tribunal-reasonable-excuse-accountant-tax-agent/): The First Tier Tax Tribunal has held that HMRC must show deliberate behaviour on the part of a third party who has failed to file the return delegated to them, when determining penalties, which case is important to taxpayers who often delegate tax returns to tax advisers and accountants. If you are facing a penalty from HMRC and require legal advice on the same, contact our tax team. (updated: 2026-06-02)
- [VAT Fraud: Tribunal rules both Company and Director liable for HMRC’s costs](https://taxdisputes.co.uk/2021/01/vat-fraud-tribunal-rules-both-company-and-director-liable-for-hmrc-costs-appeal-advice/): In Eurochoice Ltd v HMRC [2020] UKFTT 449 (TC), the First Tier Tax Tribunal has held that a company and its director were jointly and severally liable for HMRC's costs,... (updated: 2026-06-02)
- [Judicial Review: Does the disguised remuneration loan charge breach EU law?](https://taxdisputes.co.uk/2020/09/judicial-review-disguised-remuneration-loan-charge-breach-eu-law-advice/): This is the question that may soon be put before the Administrative Court. A fund has been launched to challenge HMRC's controversial disguised remuneration loan charge with 85% of the... (updated: 2026-06-02)
- [HMRC Assessments: Can I appeal to the Tax Tribunal out of time?](https://taxdisputes.co.uk/2020/10/hmrc-assessments-penalties-vat-appeal-to-first-tier-tax-tribunal-out-of-time-late-advice/): HM Revenue and Customs (HMRC) have actively sought to clamp down on tax evasion or avoidance and increasingly more individuals and businesses are subject to HMRC tax penalties. It is vital... (updated: 2026-06-02)
- [Taxpayer’s appeal against HMRC’s VAT misdeclaration penalty allowed](https://taxdisputes.co.uk/2020/10/taxpayers-appeal-against-hmrcs-vat-misdeclaration-penalty-allowed/): Upper Tier Tax Tribunal allows taxpayer's further appeal against HMRC's penalty for misdeclaration in VAT returns on grounds of breach of ECHR. (updated: 2026-06-02)
- [HMRC to gain further powers to gather information from third parties](https://taxdisputes.co.uk/2020/10/hmrc-to-gain-further-powers-to-gather-information-from-third-parties/): HMRC's civil information powers to be extended as a result of the Finance Bill 20/21 to include removing the need for taxpayer's permission when requesting information from third party financial institutions. (updated: 2026-06-02)
- [Sports Direct in hot water over alleged VAT evasion](https://taxdisputes.co.uk/2021/06/sports-direct-in-hot-water-over-vat-evasion/): Sports Direct has been contacted by the European Union Tax Authority, in a VAT matter which could result in a controversial settlement between founders Mike Ashley and John Ashley. Our... (updated: 2026-06-02)
- [Kopparberg claims damages from HMRC in the High Court for “tax discrimination”](https://taxdisputes.co.uk/2021/08/kopparberg-claims-damages-from-hmrc-in-the-high-court-for-tax-discrimination/): Swedish drinks maker Kopparberg has launched a High Court claim against the UK government accusing it of giving an unfair advantage to UK- based drinks producers through tax law loopholes.... (updated: 2026-06-02)
- [New HMRC Task Force to tackle COVID related fraud](https://taxdisputes.co.uk/2021/05/new-hmrc-task-force-to-tackle-covid-related-fraud/): In March 2021, government plans for a Taxpayers Protection Taskforce were announced. Over 1,250 HMRC Officials will oversee and be responsible for investigating and prosecuting individuals who may have misused or abused the government assistance schemes introduced during the pandemic. Such schemes include the Job Retention Scheme (the Furlough Scheme), the Self Employment Income Support Scheme and the Bounce Back Loan Scheme (withdrawn on 1st of April 2021). (updated: 2026-06-02)
- [Update: Coronavirus Job Retention Scheme](https://taxdisputes.co.uk/2021/01/update-coronavirus-job-retention-scheme/): The government has updated its guidance on the Coronavirus Job Retention Scheme ("CJRS") with UK currently going through its third lockdown. Current Government guidance is available on their website. Our London Tax Solicitors and... (updated: 2026-06-02)
- [A Taxpayer v HMRC: an ‘exceptional’ decision by the First Tier Tribunal](https://taxdisputes.co.uk/2022/09/a-taxpayer-v-hmrc-an-exceptional-decision-by-the-first-tier-tribunal/): In the recent case of A Taxpayer v HMRC [2022] UKFTT 133 (TC), the First Tier Tribunal held that despite exceeding the permitted days, a taxpayer was non-UK resident owing... (updated: 2026-06-02)
- [Construction Industry: Domestic Reverse Charge to apply from 1 March 2021](https://taxdisputes.co.uk/2021/02/construction-industry-domestic-reverse-charge-to-apply-from-1-march-2021/): The Domestic Reverse Charge was due to be introduced in October 2019 but was twice delayed due to Brexit and COVID-19 but will now come in force from 1 March... (updated: 2026-06-02)
- [HMRC Assessment for Underdeclared Turnover (eBay / Amazon)](https://taxdisputes.co.uk/2022/10/hmrc-estimated-turnover-through-ebay/): Our team of solicitors and barristers represent your interests at all times. We start off with a customised strategy for each client. We can provide you with the best representation in negotiations... (updated: 2026-06-02)
- [HMRC’s change in approach on tax avoidance: Means-based settlements](https://taxdisputes.co.uk/2021/05/hmrcs-change-in-approach-on-tax-avoidance-means-based-settlements/): HMRC has and will investigate a taxpayer's affairs if it is discovered that they are part of a tax avoidance scheme. Many taxpayers have entered or been advised to enter such schemes which have subsequently failed resulting in large tax bills often requiring payment upfront. HMRC have reviewed the approach they are taking to taxpayers in such situations and are now considering "means-based" settlements. (updated: 2026-06-02)
- [HMRC issues new guidance on disguised remuneration loans to a third party](https://taxdisputes.co.uk/2021/09/hmrc-issues-new-guidance-on-disguised-remuneration-loans-to-a-third-party/): HMRC has issued new guidance for taxpayers who have received repayment claims for loans made as part of disguised remuneration agreements. The demand has been filed in most cases because... (updated: 2026-06-02)
- [HMRC guidance published to crack down on umbrella company fraud](https://taxdisputes.co.uk/2021/06/hmrc-guidance-published-to-crack-down-on-umbrella-company-fraud/): HMRC have this month published guidance to combat "mini umbrella company fraud" which sets out steps businesses should be taking to prevent fraud in their supply chain. If you are a business using or providing temporary labour and concerned about what action you need to take, our specialist tax team can assist you. (updated: 2026-06-02)
- [SRA Scam Alert: ‘Tax Appeal Solicitors’ / hmrctaxappealsolicitors.co.uk](https://taxdisputes.co.uk/2022/09/sra-alert-tax-appeal-solicitors-hmrctaxappealsolicitors-co-uk/): SRA Warning: Website claiming to be for a law firm called 'Tax Appeal Solicitors' 12 August 2022 https://www.sra.org.uk/consumers/scam-alerts/2022/aug/tax-appeal-solicitors/ The website at 'www.hmrctaxappealsolicitors.co.uk' s operating claiming to be for a law... (updated: 2026-06-02)
- [Marshmallow Decision Aids Company in VAT Case](https://taxdisputes.co.uk/2022/10/marshmallow-decision-aids-company-in-vat-case/): The recent case of Innovative Bites Ltd v Revenue & Customs [2022] UKFTT 352 held that the brand of ‘mega’ marshmallows are categorised as ingredients and not confectionary therefore tax-free.... (updated: 2026-06-02)
- [Dealing with a HMRC Warning of Winding up Action Letter](https://taxdisputes.co.uk/2022/06/dealing-with-a-hmrc-7-day-letter-before-winding-up-action/): HMRC are increasingly turning to the Companies Court to collect unpaid taxes and threatening to wind up and shut down companies that have not paid their taxes. Get in touch... (updated: 2026-06-02)
- [HMRC issues penalty to Home Office over “careless” application of IR35 rules](https://taxdisputes.co.uk/2021/08/hmrc-issues-penalty-to-home-office-over-careless-application-of-ir35-rules/): The Home Office has been hit with a total of £33.5m of tax charges and penalties after an investigation by Her Majesty's Revenue & Customs revealed that it had failed... (updated: 2026-06-02)
- [Self-assessment tax returns: take action to avoid late filing penalties](https://taxdisputes.co.uk/2021/03/self-assessment-tax-returns-take-action-to-avoid-late-filing-penalties/): In light of the global pandemic, HMRC confirmed that Self Assessment taxpayers had more time to pay their tax bills or set up payment plans as coronavirus continued to impact... (updated: 2026-06-02)
- [Successful Party in Tax Appeal Does Not Require Permission to Appeal](https://taxdisputes.co.uk/2022/10/successful-party-in-tax-appeal-does-not-require-permission-to-appeal/): The recent Upper Tribunal (“UT”) case of HBOS Plc and Lloyds Banking Group Plc v. HMRC [2022] UKUT 139 (TCC) establishes that a successful party to the decision of the... (updated: 2026-06-02)
- [Man Utd and Newcastle amongst football clubs tackling HMRC tax investigations](https://taxdisputes.co.uk/2021/08/man-utd-and-newcastle-amongst-football-clubs-tackling-hmrc-tax-investigations-advice/): After a six-year investigation into the sport, HMRC has recovered about £464 million from football players, clubs, and agents. In the last year alone, the revenue has recovered £55.6 million... (updated: 2026-06-02)
- [HMRC relaxes late filing penalty for Self Assessment tax returns](https://taxdisputes.co.uk/2021/01/hmrc-relaxes-late-filing-penalty-for-self-assessment-tax-returns/): HMRC have confirmed that Self Assessment customers will not receive a penalty for their late online tax return if they file by 28 February 2021. Given the COVID-19 pandemic anyone... (updated: 2026-06-02)
- [Robert Don Hunter Dougan v HMRC: FTT cancels discovery assessments and late filing penalties](https://taxdisputes.co.uk/2022/09/robert-don-hunter-dougan-v-hmrc-ftt-cancels-discovery-assessments-and-late-filing-penalties/): In the recent case of Robert Don Hunter Dougan v HMRC [2022] UKFTT 00140 (TC), the First Tier Triunal (FTT) cancelled certain discovery assessments issued to a taxpayer by HMRC... (updated: 2026-06-02)
- [HMRC targets HNW taxpayers for “pre-filing discussions”](https://taxdisputes.co.uk/2022/09/hmrc-targets-hnw-taxpayers-for-pre-filing-discussions/): In a novel pilot scheme, HMRC has targeted up to 1,000 individuals with income exceeding £200,000 & assets of at least £2 million to have a voluntary phone call with... (updated: 2026-06-02)
- [Draft tax legislation sees UK residential property developers bearing the cost of the cladding crisis](https://taxdisputes.co.uk/2021/09/draft-tax-legislation-sees-uk-residential-property-developers-bearing-the-cost-of-the-cladding-crisis/): After the public consultation which happened earlier this year, draft legislation for a new residential property developer tax has been published by HM Treasury. The target is to help fund... (updated: 2026-06-02)
- [HMRC waives IR35 penalties for 12 months for employers showing reasonable care](https://taxdisputes.co.uk/2021/02/hmrc-waives-ir35-penalties-for-12-months-employers-contractors-reasonable-care/): HMRC has published guidance on how it intends to support companies seeking to comply with the upcoming IR35 changes including waiving penalties for accidental inaccuracies for the first 12 months. (updated: 2026-06-02)
- [Uncertainty for freelance workers: Sky Sports Commentator Alan Parry Loses Tax Appeal Against HMRC](https://taxdisputes.co.uk/2022/07/uncertainty-for-freelance-workers-sky-sports-commentator-alan-parry-loses-tax-appeal-against-hmrc/): Contracts between freelance workers and their employers are set for another round of scrutiny by HMRC following Sky Sports commentator Alan Parry losing an appeal against a £356,000 tax bill... (updated: 2026-06-02)
- [Gary Lineker facing £4.9m tax bill](https://taxdisputes.co.uk/2021/05/gary-lineker-facing-5m-tax-bill/): The Match of The Day host has been told by HMRC that he is not a freelancer but rather an employee of the BBC and BT Sports and could face a tax liability of £4.9 million. (updated: 2026-06-02)
- [HMRC steps up tax debt collection](https://taxdisputes.co.uk/2021/07/hmrc-steps-up-tax-debt-collection-winding-up-petition-statutory-demand-advice/): Her Majesty's Revenue and Customs have announced that following the majority of restrictions being lifted in the UK that tax debt collection work will restart. This means that taxpayers who... (updated: 2026-06-02)
- [Tribunal directs HMRC to end its enquiry](https://taxdisputes.co.uk/2023/01/tribunal-directs-hmrc-to-end-its-enquiry/): The First-tier Tribunal (FTT) granted the taxpayer's request for a direction requiring HMRC to issue a closure notice in the case of Newpier Charity Ltd v. HMRC [2022] UKFTT 373... (updated: 2026-06-02)
- [Tribunal Allows Taxpayers’ Appeal Against HMRC’s Excessive Delay](https://taxdisputes.co.uk/2023/02/tribunal-allows-taxpayers-appeal-against-hmrcs-excessive-delay/): In the case of Clive Kingdon & Ors v HMRC [2022] UKFTT 407 (TC), the First-tier Tribunal (FTT) allowed the appeals of taxpayers against discovery determinations and penalties imposed by... (updated: 2026-06-02)
- [HMRC targets UK Gig Economy: Airbnb, Amazon, Deliveroo, Ebay, Fiverr, Upwork, Uber, Uber Eats etc](https://taxdisputes.co.uk/2023/10/hmrc-targets-uk-gig-economy-airbnb-amazon-deliveroo-ebay-fiverr-upwork-uber-uber-eats-etc/): Discover how HMRC's latest tax rules are reshaping the UK gig economy. Learn about the impact and implications of these on the tax liabilities of freelancers and side hustlers. (updated: 2026-06-02)
- [HMRC’s Crackdown on Umbrella Companies](https://taxdisputes.co.uk/2022/12/hmrcs-crackdown-on-umbrella-companies/): HMRC (His Majesty's Revenue & Customs) is cracking down on umbrella companies used by contractors to pay their taxes, with 10,000 tribunal cases pending. The number of individual incidents increased... (updated: 2026-06-02)
- [HMRC Alert on LLP Mortgage Interest Tax Avoidance Schemes](https://taxdisputes.co.uk/2023/10/hmrc-alert-on-llp-mortgage-interest-tax-avoidance-scheme/): Spotlight 63 - LLP scheme used by individual landlords to avoid paying tax on their property income and reduce Capital Gains Tax and Inheritance Tax. (updated: 2026-06-02)
- [Gary Lineker’s Ongoing IR35 Tax Dispute with HMRC](https://taxdisputes.co.uk/2023/03/gary-linekers-ongoing-ir35-tax-dispute-with-hmrc/): Former England footballer and current Match of the Day presenter, Gary Lineker, is currently embroiled in an ongoing tax dispute with HM Revenue & Customs (HMRC) over his use of... (updated: 2026-06-02)
- [HMRC Recover £6 Billion: Investigations into Small Businesses & Individuals](https://taxdisputes.co.uk/2023/04/hmrc-recover-6-billion-investigations-into-small-businesses-individuals/): In recent years, HM Revenue & Customs (HMRC) has ramped up its investigations into small businesses and individuals suspected of tax evasion and avoidance. According to recent statistics, these investigations... (updated: 2026-06-02)
- [Specific Professional Fees not deductible for Corporation Tax](https://taxdisputes.co.uk/2023/01/court-of-appeal-rejects-pecific-professional-fees-as-deductibles-for-corporation-tax-in-the-uk/): The Court of Appeal (CoA) in the case of HMRC v Centrica Overseas Holdings Ltd [2022] EWCA Civ 1520 made an important decision regarding the deductibility of expenses incurred in... (updated: 2026-06-02)
- [FTT Confirms Appellant’s Holding in Another Company Constituted a ‘Structural Asset’](https://taxdisputes.co.uk/2022/11/ftt-confirms-appellants-holding-in-another-company-constituted-a-structural-asset/): In the First-tier Tribunal (“FTT”) case of Guardian Assurance Ltd v HMRC [2022] UKFTT 234 (TC), taxpayer’s appeal was allowed against HMRC’s determination that Guardian Assurance Ltd.'s majority stake in... (updated: 2026-06-02)
- [Case Study: Adam Johnson – HMRC Tax Investigation and settlement of £0.5m](https://taxdisputes.co.uk/2023/04/understanding-the-importance-of-settling-tax-bills-with-hmrc/): The core purpose of HMRC is to ensure that individuals and businesses pay the correct amount of tax to the UK government. The level of scrutiny from HM Revenue and... (updated: 2026-06-02)
- [Obtaining HMRC Time to Pay Agreements (TTP)](https://taxdisputes.co.uk/2023/10/obtaining-hmrc-time-to-pay-agreements-ttp/): A guide to HMRC's Time to Pay (TTP) agreements, which will help viable businesses navigate financial issues. The guide delves into what TTP agreements entail, their bespoke nature tailored to individual businesses. Early engagement with HMRC is critical as well as seeking reasonable repayment timeframes and honouring TTP terms and ongoing tax liabilities. (updated: 2026-06-02)
- [Paradise Wildlife Park vs. HMRC: Charitable Tax Exemption](https://taxdisputes.co.uk/2023/03/paradise-wildlife-park-vs-hmrc-charitable-tax-exemption/): Paradise Wildlife Park Vs HMRC: Requirements for Tax Exemption (updated: 2026-06-02)
- [Tax Tribunal Denies HMRC’s Application to Dismiss Appeal](https://taxdisputes.co.uk/2023/06/tax-tribunal-denies-hmrcs-application-to-dismiss-appeal/): HMRC lose strike out and dismissal tax tribunal application in Phu Hung Ltd v HMRC [2023] UKFTT 00224 (TC); VAT registration date appeal. (updated: 2026-06-02)
- [Agricultural Show Wins £292k VAT Appeal – A Victory for Farming Businesses](https://taxdisputes.co.uk/2023/05/agricultural-show-wins-292k-vat-appeal-a-victory-for-farming-businesses/): Great Yorkshire Show charity beats HMRC in £300k VAT Tax Appeal. (updated: 2026-06-02)
- [Dealing with HMRC delays](https://taxdisputes.co.uk/2022/11/how-to-deal-with-delays-by-hmrc/): If you recently attempted to contact HMRC via phone or mail, you may have experienced long delays in speaking to someone on their telephone hotline or obtaining a reply by... (updated: 2026-06-02)
- [Buyer receives Stamp Duty refund following lengthy battle with HMRC](https://taxdisputes.co.uk/2022/11/after-a-fierce-battle-with-hmrc-buyer-receives-a-20000-stamp-duty-refund/): Buyer receives Stamp Duty refund following lengthy battle with HMRC (updated: 2026-06-02)
- [Gary Lineker Wins Battle with HMRC Over £4.9m Tax Bill](https://taxdisputes.co.uk/2023/03/gary-lineker-wins-battle-with-hmrc-over-4-9m-tax-bill/): Former England footballer and Match of the Day presenter Gary Lineker has won a significant victory in his long-running battle with HM Revenue and Customs (HMRC) over a £4.9m tax... (updated: 2026-06-02)
- [Eamonn Holmes Appeals FTT’s decision over ‘Employee’ Status](https://taxdisputes.co.uk/2023/01/eamonn-holmes-challenges-tax-tribunal-over-employee-status/): Television presenter Eamonn Holmes is challenging a recent ruling by the First Tier Tax Tribunal that he should be considered an employee of ITV under IR35 rules, for tax purposes... (updated: 2026-06-02)
- [HMRC ‘Check of Tax Position’ Letters](https://taxdisputes.co.uk/2023/06/hmrc-check-of-tax-position-letters/): Received a 'Check of Tax Position' letter from HMRC? Don't worry, our expert tax lawyers are here to help. With a former HMRC tax barrister and experienced Senior Partner on our team, we provide comprehensive assistance and accurate responses. Book an initial conference to get started. (updated: 2026-06-02)
- [Tax Bill for a Quarter of a Million Pounds for IR35 Breach](https://taxdisputes.co.uk/2022/12/tax-bill-for-a-quarter-of-a-million-pounds-for-ir35-breach/): Michael Lynagh, the Sports Commentator and former professional rugby player, through his company MPTL, has been embroiled in a dispute with the HMRC since 2020. This dispute arose a tax... (updated: 2026-06-02)
- [Multiple Dwellings Relief](https://taxdisputes.co.uk/2022/11/multiple-dwellings-relief/): HMRC charges Stamp Duty Land Tax (SDLT) on all property transactions in the United Kingdom where the value is more than certain thresholds. Some transactions qualify for reliefs that reduce... (updated: 2026-06-02)
- [HMRC Left Feeling Dejected After Receiving Harsh Criticism from the Tribunal](https://taxdisputes.co.uk/2023/01/hmrc-left-feeling-dejected-after-receiving-harsh-criticism-from-the-tribunal/): The First-tier Tribunal (FTT) upheld a series of appeals against HMRC decisions relating to non-payment of VAT, excise duty, and associated penalties, including personal liability notices (PLNs) and a director's... (updated: 2026-06-02)
- [Rise in Businesses’ Disputes with HMRC](https://taxdisputes.co.uk/2023/08/rise-in-businesses-disputes-with-hmrc/): In the intricate landscape of the UK's taxation system, mid-sized firms find themselves entangled in a web of disputes with the tax authorities. According to a recent survey conducted by... (updated: 2026-06-02)
- [What is the HMRC Fraud Investigation Service (FIS)?](https://taxdisputes.co.uk/2022/11/what-is-the-hmrc-fraud-investigation-service-fis/): The Fraud Investigation Service (“FIS”), an elite unit within HM Revenue and Customs (HMRC), was established in 2015 after the merger of the Special Investigations Unit and the Criminal Investigations... (updated: 2026-06-02)
- [Taxpayer Appeal Allowed – FTT Highlights Importance of Expert Evidence](https://taxdisputes.co.uk/2024/02/taxpayer-appeal-allowed-ftt-highlights-importance-of-expert-evidence/): Graham Chisnall v HMRC highlights the critical role of expert evidence in resolving tax disputes using valuations. The decision underscores the need for robust evidence to beat HMRC. Experienced lawyers can navigate complex tax disputes and protect client interests in the face of HMRC. (updated: 2026-06-02)
- [HMRC Lose Tax Tribunal Appeal in Strachan v HMRC](https://taxdisputes.co.uk/2023/11/hmrc-lose-tax-tribunal-appeal-in-strachan-v-hmrc/): In the case of Strachan v HMRC [2023] UKFTT 617 (TC), HMRC contested the taxpayer's claim of domicile in Massachusetts, USA, and issued discovery assessments for the tax years 2012 to 2015. The taxpayer subsequently appealed to the First-tier Tax Tribunal, where the appeal was granted. Despite the taxpayer's inability to establish his chosen domicile, HMRC could not provide evidence of any tax loss due to his purported carelessness. (updated: 2026-06-02)
- [R&D Tax Credits: HMRC’s Clawback Demands](https://taxdisputes.co.uk/2024/04/rd-tax-credits-hmrcs-clawback-demands/): Amidst increasing scrutiny by HM Revenue and Customs (HMRC) on research and development (R&D) tax credit claims, small businesses are grappling with compliance complexities and repayment demands. The revelation of significant inaccuracies in past claims underscores the urgency for businesses to address HMRC's demands promptly. With HMRC able to revisit historic claims and impose penalties for "carelessness," businesses must strategically respond, considering options such as negotiation or contestation. Seeking expert guidance is crucial in navigating this challenging terrain and mitigating potential penalties. (updated: 2026-06-02)
- [Honest Burgers Ltd – HMRC Winding-up Petition](https://taxdisputes.co.uk/2023/12/honest-burgers-facing-hmrc-winding-up-petition/): Fast-food giant Honest Burgers Ltd recently faced a HMRC winding-up petition after the tax authority rejected the extension of repayment terms for a substantial tax bill. This unexpected turn of... (updated: 2026-06-02)
- [HMRC’s Tax Dispute with Squibb Group](https://taxdisputes.co.uk/2024/01/hmrcs-tax-dispute-with-squibb-group/): Well-known UK construction industry demolition experts Squibb Group was wound by the Companies Court bringing after 75 years of trading. (updated: 2026-06-02)
- [FTT Appeal against HMRC allowed, Magic Carpets not careless enough](https://taxdisputes.co.uk/2023/11/ftt-appeal-against-hmrc-allowed-magic-carpets-not-careless-enough/): In the Magic Carpets Case, the First-tier Tribunal's ruling sheds light on the critical factors of causation and the burden of proof in tax disputes. This case revolves around an Employee Benefit Trust (EBT) arrangement and the alleged carelessness of Magic Carpets. Understanding the implications of this ruling is vital for both taxpayers and tax authorities as it clarifies the intricate relationship between carelessness and tax loss. (updated: 2026-06-02)
- [Case Study: HMRC Enquiry Notice Deemed Out of Time](https://taxdisputes.co.uk/2024/04/case-study-hmrc-enquiry-notice-deemed-out-of-time/): In the recent case of Richard Monks v HMRC [2023] UKFTT 853 (TC), the First-tier Tribunal (FTT) ruled on the validity of HMRC's enquiry into the taxpayer's tax returns. Mr. Monks disputed the timeliness of the enquiry notice, asserting it was received after the deadline, and challenged the necessity of HMRC's requested information. While the FTT deemed the enquiry notice out of time, it upheld the validity of the information notice. This case underscores the importance of scrutinising HMRC notices and maintaining current evidence for successful appeals. (updated: 2026-06-02)
- [HMRC & UK Border Force Notice of Seizure FAQS: Answered by Solicitors](https://taxdisputes.co.uk/2024/06/hmrc-uk-border-force-notice-of-seizure-faqs-answered-by-solicitors/): A Notice of Seizure from HMRC or UK Border Force can be a confusing and stressful situation. Understanding your rights and navigating the process is crucial. Our team of experienced lawyers at LEXLAW is here to help. These notices are issued when HMRC or UK Border Force seize goods you were importing, exporting, or found in your possession. Reasons for seizure include unpaid duties or VAT, prohibited items like firearms or endangered species, counterfeit goods, or discrepancies between your declaration and the actual contents. Act quickly! The notice outlines a deadline to respond, so seek legal advice immediately. Our team will analyse your situation and advise on options like requesting restoration if the seizure was unlawful, paying outstanding duties to reclaim your goods, or even a formal challenge through a Notice of Claim. Don't risk losing valuable items due to a misunderstanding. Contact LEXLAW today for a consultation. Our UK solicitors will fight to get your items back and guide you through every step of the process. (updated: 2026-06-02)
- [Taxpayer Appeal Allowed – HMRC’s Approach to Penalties Criticised](https://taxdisputes.co.uk/2024/03/taxpayer-appeal-allowed-hmrcs-approach-to-penalties-criticised/): In the H&H vs HMRC case, a tribunal favored H&H, ruling against HMRC's penalty for alleged careless behavior in a disputed R&D tax relief claim. The case highlighted HMRC's harsh penalty tactics, prompting criticism and calls for HMRC reform. LEXLAW, specialists in tax disputes, advocates for fair client treatment against HMRC's aggressive approaches. (updated: 2026-06-02)
- [HMRC Excise Duty Assessment on Importation of Tobacco into UK](https://taxdisputes.co.uk/2024/06/hmrc-excise-duty-assessment-on-importation-of-tobacco-from-eu-to-uk/): In the landmark case of Eveleigh v HMRC [2023], the FTT upheld a significant excise duty assessment despite concurrent criminal charges and seizures. The appellant was found liable for smuggling 1,160 kg of undeclared tobacco into the UK, resulting in an 18-month suspended sentence. The decision reinforced the principles underpinning excise duty assessments, underscoring the importance of strict liability and the non-disproportionate nature of such levies, even when combined with other penalties. Legal precision in this area remains crucial. (updated: 2026-06-02)
- [Dyslexia and Tax Compliance: Charles Collier v HMRC](https://taxdisputes.co.uk/2024/04/dyslexia-and-tax-compliance-charles-collier-v-hmrc/): In the case of Charles Collier and others v HMRC [2023] UKFTT 00993 (TC), the First-tier Tribunal (FTT) examined the impact of dyslexia on a taxpayer's ability to comply with tax obligations, shedding light on the complexities surrounding deliberate behavior in tax assessments and the role of disabilities in such circumstances. Mr. Collier's reliance on a trusted accountant due to his dyslexia diagnosis came under scrutiny as HMRC alleged deliberate behavior, yet the FTT ultimately ruled in his favour, highlighting the lack of reliable evidence supporting HMRC's claims. This underscores the importance of recognising mitigating circumstances like dyslexia in tax compliance (updated: 2026-06-02)
- [Tax Tribunal Demands Compelling Evidence for PPR Tax Relief  ](https://taxdisputes.co.uk/2024/05/tax-tribunal-demands-compelling-evidence-for-ppr-tax-relief/): In a recent ruling, the FTT underscored the importance of substantial evidence in claims for Principal Private Residence (PPR) relief. The FTT's decision serves as a stark reminder to taxpayers of the critical role that comprehensive documentation plays in substantiating PPR relief claims. Emphasising the need for compelling evidence, the FTT's ruling highlights the meticulous scrutiny applied to such claims and the onus placed on taxpayers to provide sufficient proof of residency. This development reinforces the significance of thorough record-keeping and diligent preparation in navigating tax disputes effectively. As taxpayers strive to navigate the complexities of tax law, the FTT's insistence on substantial evidence sets a precedent for future cases and underscores the importance of meticulous attention to detail in asserting PPR relief claims. (updated: 2026-06-02)
- [IR35 and its Impact on Freelancers](https://taxdisputes.co.uk/2024/04/ir35-and-its-impact-on-freelancers/): In the ongoing saga of IR35, TV personalities like Kaye Adams and Richard Alcock have become emblematic figures in the fight against complex tax regulations. Adams' recent triumph over a hefty tax bill and Alcock's legal rollercoaster underscore the challenges faced by freelancers navigating the murky waters of self-employment taxation. As the debate rages on, clarity and expert guidance are essential for freelancers seeking to protect their rights and interests amidst the complexities of IR35. (updated: 2026-06-02)
- [HMRC Decision Withdrawal for Double Cab Pick Ups (DCPUs)](https://taxdisputes.co.uk/2024/02/hmrc-decision-withdrawal-for-double-cab-pick-ups-dcpus/): In a surprising turn of events, HM Revenue & Customs (HMRC) announced on February 19, 2024, that it will be retracting its recently updated guidance concerning the tax treatment of Double Cab Pick Ups (DCPUs). This reversal comes after significant industry feedback and follows a 2020 Court of Appeal ruling. This decision preserves the historic tax treatment of DCPUs as goods vehicles rather than cars, providing relief to businesses and individuals affected by the proposed changes. (updated: 2026-06-02)
- [Adrian Chiles’ 9-year £1.7m IR35 Tax Battle with HMRC](https://taxdisputes.co.uk/2024/02/adrian-chiles-1-7m-ir35-hmrc-tax-dispute/): Adrian Chiles, the broadcaster, is embroiled in a legal dispute with HMRC over £1.7 million in alleged tax liabilities linked to his work with the BBC and ITV through his company, Basic Broadcasting Limited. The First-tier Tribunal ruled in Chiles' favour, but HMRC has appealed so the case continues. The case highlights complexities in employment classification under IR35 rules. (updated: 2026-06-02)
- [HMRC’s 6 Month Tax Helpline Closure Paused](https://taxdisputes.co.uk/2024/03/hmrcs-6-month-tax-helpline-closure-paused/): Amidst HMRC's announcement of the closure of its self-assessment helpline for nearly six months each year, taxpayers face a significant shift towards digital channels for assistance. This decision, intended to optimise resources and enhance support for intricate tax queries, has evoked diverse responses and concerns about accessibility and effectiveness. HMRC has paused its plans in response to feedback and is engaging with stakeholders to ensure all taxpayers' needs are met, including those of small businesses transitioning to online self-service. (updated: 2026-06-02)
- [HMRC’s Assessment Powers](https://taxdisputes.co.uk/2024/02/hmrcs-assessment-powers/): HM Revenue & Customs (HMRC) has a lot of power to assess and determine various taxes. From the basic principles set by Lord Dunedin a long time ago to today's self-assessment approach, it's crucial to understand HMRC's role. This article explores HMRC's assessment powers, covering everything from figuring out what taxes are owed to making discovery assessments. Whether dealing with income tax, capital gains tax, or corporation tax, knowing these powers is important for both individuals and professionals to meet tax responsibilities and maintain fairness in the tax system. (updated: 2026-06-02)
- [Managing HMRC Tax Enquiry Investigations](https://taxdisputes.co.uk/2024/05/managing-hmrc-tax-enquiry-investigations/): When HMRC launches a tax enquiry, they notify you via letter, often without explaining the reason, within 12 months of your tax return submission. They investigate through Aspect and full enquiries and can request extensive documentation. Engaging effectively with HMRC requires timely responses, clear communication, and understanding your rights, including the right to appeal unnecessary demands. HMRC's penalties for non-compliance can be severe, emphasizing the importance of adhering to their processes and deadlines. Expert tax investigation advice is vital for navigating these enquiries successfully and minimizing potential penalties. (updated: 2026-06-02)
- [HMRC’s Customer Service Crisis – Government Injects £51m to Address Soaring Wait Times](https://taxdisputes.co.uk/2024/05/hmrcs-customer-service-crisis-government-injects-51m-to-address-soaring-wait-times/): In March, HM Revenue and Customs (HMRC) faced significant backlash after announcing the closure of several helplines, only to reverse the decision the following day. Despite the initial embarrassment for involved parties, including pre-informed ministers, this incident led to a positive outcome: the government has allocated an additional £51 million to HMRC to enhance phone line service levels, aiming for an 85% call answer rate. This funding aims to address the severe customer service issues highlighted by the National Audit Office, which reported taxpayers spent nearly 800 years on hold in 2022-23. However, the path to improvement will require strategic investment in staffing, training, and digital infrastructure. (updated: 2026-06-02)
- [Kaye Adams Triumphs Over HMRC in 9-Year IR35 Tax Dispute](https://taxdisputes.co.uk/2024/02/kaye-adams-triumphs-over-hmrc-in-9-year-ir35-tax-dispute/): In a significant legal victory, Kaye Adams, a presenter on Loose Women, successfully concluded a nine-year battle with HMRC, the UK tax authority. At the heart of the matter was the determination of Adams' tax status—whether she ought to be categorised as an employee or a self-employed contractor. (updated: 2026-06-02)
- [HMRC Follower Notices & Penalties Cancelled (Roy Baker v HMRC)](https://taxdisputes.co.uk/2024/05/hmrc-follower-notices-penalties-cancelled-roy-baker-v-hmrc/): In a significant legal victory, the First-tier Tribunal (FTT) ruled in favor of taxpayer Roy Baker against HMRC concerning follower notice (FN) penalties, illuminating the intricate landscape of tax avoidance strategies and the repercussions of disregarding Follower Notices. Entrapped in a tax avoidance scheme promoted by Montpelier Tax Consultants (Isle of Man) Ltd., Roy Baker, an IT data analyst, leaned heavily on their counsel due to his limited tax expertise, participating in a scheme exploiting double taxation arrangements between the UK and Isle of Man. Despite HMRC's issuance of Follower Notices demanding corrective action, Baker persisted in his reliance on Montpelier's guidance, leading to the cancellation of his penalties upon appeal to the FTT. (updated: 2026-06-02)
- [Post Office Horizon IT Scandal: HMRC’s Unjust Tax Demands Against UK Postmasters](https://taxdisputes.co.uk/2024/01/post-office-horizon-it-scandal-hmrcs-unjust-tax-demands-against-uk-postmasters/): Unjust collusion between the Post Office and HMRC has come to light, exposing HMRC's relentless pursuit of tax assessments against innocent sub-postmasters in the British Post Office Horizon IT scandal. Our client, the Harston Post Office, has won a long battle in the First Tier Tax Tribunal. Despite a contested application and case reclassification, HMRC maintained improper tax demands for six years. The dispute over indemnity costs further highlights HMRC's reluctance to fully acknowledge the severity of their misconduct. There is a clear broader need for accountability in the face of governmental misuse of data and its impact on innocent individuals. (updated: 2026-06-02)
- [Seizures by HMRC and UK Border Force](https://taxdisputes.co.uk/2024/12/seizures-by-hmrc-and-uk-border-force/): Goods seized by HMRC or UK Border Force (UKBF) can have serious legal and financial consequences. Whether due to unpaid duties, restricted items, or suspected criminal activities, understanding the seizure process and your rights is crucial. This guide covers the steps to take upon receiving a Notice of Seizure, options for recovering goods, time limits for challenging seizures, and the legal processes involved. Expert legal advice is essential to protect your interests and navigate the complexities of customs law. (updated: 2026-06-02)
- [Rupert Grint’s £1.8m Income Tax Bill](https://taxdisputes.co.uk/2024/12/rupert-grints-1-8-million-tax-bill/): A recent UK tax tribunal ruling against "Harry Potter" star Rupert Grint serves as a cautionary tale for high earners navigating complex tax laws. Grint, who played Ron Weasley in the popular film franchise, was ordered to pay £1.8 million in back taxes after HMRC successfully argued that a £4.5 million payment he received from his company, Clay 10, should be classified as income, subject to a higher tax rate, rather than a capital asset subject to a lower capital gains tax rate. This case highlights the importance of understanding the nuances of tax legislation, particularly sections 778 and 779 of the tax code, which aim to prevent individuals from reducing their income tax liability through transactions with companies they control. The ruling underscores the need for high earners to seek expert legal advice to ensure their financial affairs are structured in a tax-efficient manner and to mitigate potential liabilities stemming from HMRC investigations and disputes. (updated: 2026-06-02)
- [HMRC Cracking Down on Online Marketplace Sellers](https://taxdisputes.co.uk/2025/03/hmrc-cracking-down-on-online-marketplace-sellers/): Has your online marketplace sales triggered an HMRC letter? Don't worry, you're not alone. HMRC is intensifying its focus on undeclared online income, sending 'nudge' letters following new data reporting rules for digital platforms. These letters urge sellers to declare income up to April 2023 or face potential compliance checks and penalties. Our specialist tax dispute solicitors can provide crucial assistance by communicating and negotiating with HMRC, guiding you through voluntary disclosures, and ensuring your tax affairs are correctly managed, helping online marketplace owners navigate this increased scrutiny (updated: 2026-06-02)
- [HICBC Tax Appeal Not Allowed – Life Challenges Not An Excuse](https://taxdisputes.co.uk/2024/07/hicbc-tax-appeal-not-allowed-life-challenges-not-an-excuse/): As the current Shadow Chancellor of the Exchequer, Rachel Reeves has inherited several pressing issues from her predecessor, one of which is the contentious High Income Child Benefit Charge (HICBC).... (updated: 2026-06-02)
- [Mullens v HMRC: £40 Million Tax Dispute – Income or gifts?](https://taxdisputes.co.uk/2025/02/mullens-v-hmrc-40-million-tax-dispute/): In Stephen Mullens v HMRC, the tribunals faced the complex question of whether £40 million in payments to Mullens, a solicitor linked to the Ecclestone family, were taxable income or non-taxable gifts. HMRC alleged deliberate tax avoidance, citing omissions in Mullens' self-assessment returns, and pursued penalties under Section 36 of the Taxes Management Act. Both the First-Tier Tribunal and Upper Tribunal ruled in HMRC’s favour, concluding Mullens intentionally failed to report income. The case underscores the importance of accurate tax reporting, HMRC's extended powers in cases of deliberate conduct, and the shifting burden of proof in tax disputes. (updated: 2026-06-02)
- [Case Study: HMRC Immediately Withdraws Security Notices](https://taxdisputes.co.uk/2025/03/case-study-hmrc-withdraws-security-notices-in-one-day/): When our clients received HMRC security notices for PAYE, NICs, and VAT, they turned to our expert tax dispute team for help. Within just one day of filing a robust appeal and presenting a strategic Time to Pay proposal, HMRC withdrew all the notices. This victory shows how swift legal action and expert representation can protect businesses from harsh enforcement measures. If your business is facing an HMRC security demand, contact us to explore your options and fight back effectively. (updated: 2026-06-02)
- [Taxpayer Allowed Entrepreneur’s Relief by FTT – Cooke v HMRC](https://taxdisputes.co.uk/2024/07/taxpayer-allowed-entrepreneurs-relief-by-ftt-cooke-v-hmrc/): In the case of Cooke v HMRC [2024] UKFTT 272 (TC), the First-tier Tribunal (FTT) allowed entrepreneurs’ relief despite a minor shareholding discrepancy. This pivotal decision underscores the FTT’s authority to rectify documents to align with original intentions, reinforcing principles established in Lobler [2015] UKUT 152 (TCC). Rectification can play a crucial role in resolving tax disputes, offering taxpayers a pathway to fair outcomes. (updated: 2026-06-02)
- [HMRC R&D Tax Relief: Winning Your Claim](https://taxdisputes.co.uk/2024/07/guide-to-unlocking-hmrcs-rd-tax-relief/): UK companies seeking R&D tax relief face significant challenges with HMRC, which often rejects claims despite detailed evidence. The First-tier Tribunal's recent decision in favor of Get Onbord Limited highlighted the importance of substantial evidence and shifted the burden of proof to HMRC, underscoring the need for strategic preparation and expert advice for successful claims. (updated: 2026-06-02)
- [Judicial Review of HMRC Decisions: A Guide to the Application Process](https://taxdisputes.co.uk/2024/10/judicial-review-of-hmrc-decisions-a-guide-to-the-application-process/): The Administrative Court Judicial Review Guide 2024 has been released, serving as an essential resource for individuals and businesses engaged in judicial review claims, particularly in tax disputes with public bodies like HMRC. Judicial Review allows courts to examine the legality of decisions made by these entities, ensuring their actions comply with the law. Claimants can challenge HMRC decisions on various grounds, including illegality, irrationality, and procedural impropriety. The guide outlines crucial procedures and time limits, emphasising the need for swift action, as claims must be filed within three months of the disputed decision. With remedies such as quashing orders and mandatory orders available, the guide underscores the necessity of specialised legal representation in navigating these complex cases to safeguard rights and interests effectively. (updated: 2026-06-02)
- [Tribunal Success & Costs for Taxpayer Due to HMRC’s Unreasonable conduct](https://taxdisputes.co.uk/2024/07/tribunal-awards-costs-to-taxpayer-due-to-hmrcs-unreasonable-conduct/): In the case of Aftab Ahmed v HMRC [2024] UKFTT 00236 (TC), the First-tier Tribunal ruled in favour of taxpayer Aftab Ahmed, awarding him costs due to HMRC's unreasonable defence. Mr. Ahmed, who faced increased tax liability from written-off loans, successfully argued that he had taken reasonable steps to notify HMRC through his auditors. The Tribunal found HMRC's persistence in claiming carelessness, despite evidence to the contrary, unjustifiable. This case underscores the FTT's willingness to impose costs on HMRC for unreasonable conduct in tax disputes. (updated: 2026-06-02)
- [Victory for Taxpayer in HMRC £47K Stamp Duty Dispute](https://taxdisputes.co.uk/2024/07/victory-for-taxpayer-in-hmrc-47k-stamp-duty-dispute/): In a recent ruling, the First Tier Tribunal (FTT) sided with Anne-Marie Hurst, owner of the 16th-century Grade II listed Sortridge Manor, in a dispute against HMRC over a £47,000 stamp duty bill. The tribunal found that the property, partly used for holiday accommodations and leased meadow, qualified for non-residential SDLT rates. This decision highlights the importance of detailed evidence in property use disputes and sets a significant precedent for homeowners challenging HMRC assessments. LEXLAW specialises in tax law, offering expert advice and robust representation to navigate such complex disputes and protect your interests. (updated: 2026-06-02)
- [Historic MTIC VAT Fraud Directors Owe £4.8m (18 Years Later)](https://taxdisputes.co.uk/2024/08/historic-vat-fraud-mtic-director-owes-4-8m-hmrc-liquidator-tax-tribunal-phoenixtech/): The High Court has found directors liable for a £4.5 million VAT MTIC fraud perpetrated by their company, Phoenix Tech Ltd which was long ago determined by the Tax Tribunal to have 'knowingly engaged in fraudulent evasion of VAT'. The case highlights increased scrutiny and pressure on MTIC company directors involved in determined past fraudulent activities. (updated: 2026-06-02)
- [OnlyFans & HMRC Taxes: Essential Guide for UK Content Creators](https://taxdisputes.co.uk/2024/12/dealing-with-hmrc-as-an-onlyfans-model/): Navigating Taxes as an OnlyFans Model: A Guide to HMRC Compliance

Managing taxes as an OnlyFans model can be challenging, but understanding your responsibilities is crucial to avoid issues with HMRC. This guide covers essential topics, including income declaration, choosing a business structure, handling investigations, and the benefits of professional tax advice.

Declare All Income: Subscriptions, tips, gifts, and other earnings are taxable. Proper record-keeping ensures compliance and avoids penalties.
Business Structure Options: Operating as a sole trader is simple, but a limited company might offer tax efficiencies. Each choice comes with unique obligations.
COP9 Investigations: If HMRC investigates, full disclosure and cooperation can prevent criminal charges. Seek professional advice if you receive a COP9 letter.
Taxpayer Rights: Understanding the Taxpayers' Charter helps you navigate the process while asserting your rights.
Professional tax advice can simplify compliance, safeguard your interests, and optimise your tax strategies. Reach out to expert tax lawyers for tailored support. (updated: 2026-06-02)
- [How to Challenge HMRC Account Freezing Orders](https://taxdisputes.co.uk/2024/11/how-to-challenge-a-hmrc-account-freezing-orders/): Recent data reveals a dramatic increase in HMRC's use of Account Freezing Orders (AFOs), with a staggering 170% rise over the past three years. This surge, from 125 AFOs in 2021/2022 to 341 in 2023/2024, reflects HMRC's intensified efforts to combat suspected financial crime. The value of assets frozen has also climbed, raising concerns about the potential disruption to businesses and individuals. AFOs grant HMRC the power to freeze bank accounts for up to two years while investigations into the source of funds take place. Worryingly, the threshold for obtaining an AFO is relatively low. HMRC only needs to demonstrate "reasonable grounds for suspecting" that the funds are linked to criminal activity, rather than proving guilt beyond a reasonable doubt. This lower standard of proof, coupled with the ease with which HMRC can obtain these orders, has led to concerns that AFOs are being used too readily.
Challenging an AFO is possible, and essential. Seeking legal advice from expert solicitors specialising in HMRC account freezing orders is crucial. They can help you navigate this complex legal process and build a strong defense to protect your assets and interests. (updated: 2026-06-02)
- [Court of Appeal Sides with ScottishPower in £28 Million Tax Dispute with HMRC](https://taxdisputes.co.uk/2025/01/court-of-appeal-sides-with-scottishpower-in-28-million-tax-dispute-with-hmrc/): The Court of Appeal has delivered a landmark ruling in favour of ScottishPower, allowing the deduction of £28 million in payments made to consumers and charities during regulatory investigations from its corporation tax. Overturning previous decisions, the court clarified that these payments were not penalties but deductible trading expenses incurred in the course of business. This decision highlights the importance of distinguishing between penalties and compensatory payments under tax law and provides significant guidance for businesses navigating regulatory settlements and their tax implications. (updated: 2026-06-02)
- [Closure Notices and HMRC’s “Fishing Expedition” (HMRC v Jonathan Hitchins & Ors)](https://taxdisputes.co.uk/2024/08/closure-notices-and-hmrcs-fishing-expedition-hmrc-v-jonathan-hitchins-ors/): In HMRC v Jonathan Hitchins [2024], the Upper Tribunal upheld the First-tier Tribunal's decision, requiring HMRC to issue closure notices for prolonged enquiries into the Hitchins brothers' tax affairs. The Tribunal ruled that HMRC's investigation had turned into an unfocused "fishing expedition," emphasising the importance of timely enquiries and the taxpayers' right to seek closure under section 28A of the Taxes Management Act 1970. This case serves as a reminder of the necessity for HMRC to conclude investigations efficiently and underscores the taxpayers' recourse to compel closure when enquiries become unduly prolonged. (updated: 2026-06-02)
- [Injunction Success: HMRC Winding-up Petition Stopped](https://taxdisputes.co.uk/2024/06/injunction-success-abusive-hmrc-winding-up-petition-dismissed/): HMRC consented to dismiss a winding-up petition for a £0.5m debt and agreed to pay substantial costs due to poor conduct, including freezing the company's funds and presenting a winding-up petition. The company's application included restraining HMRC from further advertisement and seeking dismissal of the petition. HMRC acknowledged the petition's dismissal. (updated: 2026-06-02)
- [IR35 Tax Rules: Adrian Chiles’ Tribunal Appeal Highlights Challenges for UK Contractors](https://taxdisputes.co.uk/2024/10/ir35-tax-rules-adrian-chiles-tribunal-appeal-highlights-challenges-for-uk-contractors/): The recent tax battle between Adrian Chiles and HMRC over IR35 Tax rules or off-payroll working rules has cast a spotlight on this complex piece of UK tax legislation. Many... (updated: 2026-06-02)
- [IR35 Disputes – Richard Alcock Back To The Tax Tribunal Again](https://taxdisputes.co.uk/2024/06/ir35-disputes-richard-alcock-back-to-the-drawing-board/): Richard Alcock, a self-employed contractor, is currently embroiled in a lengthy legal battle with HMRC over his tax status under IR35 legislation. After years of dispute, the case has been remitted to the First-tier Tribunal with a potential liability of £240,000. Alcock's situation underscores the complexities of IR35 regulations for contractors and highlights the importance of understanding and complying with these laws in the gig economy. The outcome of this case could set a precedent for future IR35 disputes and provide clarity on employment status determination, impacting both contractors and HMRC alike. (updated: 2026-06-02)
- [IR35 Tax Appeals: Gary Lineker’s Off-Payroll Working Dispute with HMRC](https://taxdisputes.co.uk/2024/12/ir35-tax-appeals-gary-linekers-off-payroll-working-dispute-with-hmrc/): Gary Lineker, the former England footballer and Match of the Day presenter, became embroiled in a high-profile IR35 tax dispute with HMRC, which argued he should be taxed as an employee due to his work with the BBC and BT Sport between 2013 and 2018. Lineker contended that he was a freelancer, operating through his partnership, GLM, and not an intermediary. The First-tier Tribunal ruled in his favour in March 2023, stating that his partnership did not qualify as an intermediary under IR35. This case highlights the complexities of IR35, emphasising the importance for contractors and businesses to carefully define working arrangements to avoid costly tax disputes. (updated: 2026-06-02)
- [HMRC Ordered to Disclose AI Use in R&D Tax Claims](https://taxdisputes.co.uk/2025/08/hmrc-ordered-to-disclose-ai-use-in-rd-tax-claims/): The First-tier Tax Tribunal ruling has ordered HMRC to reveal if it used AI in assessing R&D tax relief claims, rejecting secrecy and reinforcing transparency in decision-making. This case sets an important precedent for challenging undisclosed technology use in HMRC investigations. (updated: 2026-06-02)
- [IR35 Case Study: Tax Adviser’s Procedural Error Fatal to Taxpayer’s Appeal Rights (Professional Negligence in Tax Tribunals)](https://taxdisputes.co.uk/2025/06/ir35-case-study-tax-advisers-procedural-error-fatal-to-taxpayers-appeal-rights-professional-negligence-in-tax-tribunals/): The Upper Tribunal dismissed Barry Cowan's appeal after his professional adviser failed to meet the statutory 30-day deadline to request a review or notify an appeal against HMRC's IR35 determination, demonstrating how procedural errors by tax advisers can permanently deny clients their appeal rights. (updated: 2026-06-02)
- [HMRC Account Freezing Orders: Guide to Challenge AFOs 2025](https://taxdisputes.co.uk/2025/08/hmrc-account-freezing-orders-guide-to-challenge-afos-2025/): An Account Freezing Order (AFO) can block access to your bank funds for up to two years if HMRC or another enforcement body suspects a criminal link. This in-depth guide explains how AFOs work, what to expect if you’re targeted, and the urgent steps you should take to protect your assets. Our specialist tax dispute lawyers act quickly to challenge, vary, or overturn AFOs and safeguard your financial position. (updated: 2026-06-02)
- [Mega Marshmallows win VAT Battle: HMRC Appeal Rejected by Tax Tribunal](https://taxdisputes.co.uk/2025/05/mega-marshmallows-win-vat-battle-hmrc-appeal-rejected-by-tax-tribunal/): Innovative Bites Ltd has won a significant VAT dispute after the Upper Tribunal ruled that Mega Marshmallows qualify for VAT zero-rating as a food product, not confectionery. This landmark decision clarifies VAT classification rules in the UK, protecting food businesses from costly tax liabilities and reinforcing the importance of product use and presentation in VAT treatment. (updated: 2026-06-02)
- [How to Challenge HMRC Tax Assessments and Protect Your Rights](https://taxdisputes.co.uk/2025/10/how-to-challenge-hmrc-tax-assessments-and-protect-your-rights/): Discover how to challenge HMRC tax assessments, prevent double taxation, and protect your rights in tax disputes. Learn key lessons from the Wyatt case and how LEXLAW can help you navigate the process. (updated: 2026-06-02)
- [HMRC Nudge Letters Explained: Expert Legal Guidance for Taxpayers](https://taxdisputes.co.uk/2025/07/hmrc-nudge-letters-explained-expert-legal-guidance-for-taxpayers/): HM Revenue & Customs (HMRC) nudge letters have emerged as a tool in the UK’s tax compliance and enforcement framework, particularly targeting offshore income and assets. This comprehensive guide explains... (updated: 2026-06-02)
- [How to Respond to COP8 & COP9 HMRC Tax Investigations (2025 Guide)](https://taxdisputes.co.uk/2025/05/how-to-respond-to-cop8-cop9-hmrc-tax-investigations-2025-guide/): HMRC’s COP8 and COP9 investigations target complex tax avoidance and deliberate tax fraud, with serious financial and legal implications for individuals and businesses. Our specialist legal team explains the differences between COP8 and COP9, outlines the investigation process, and shares practical advice for navigating HMRC’s Fraud Investigation Service. Learn how expert support can help you manage disclosure requirements, reduce penalties, and achieve the best possible outcome in high-stakes tax cases. (updated: 2026-06-02)
- [HMRC Targets Employment Agencies with Section 44 ITEPA: K5K Limited Loses PAYE and NICs Appeal](https://taxdisputes.co.uk/2025/07/hmrc-targets-employment-agencies-with-section-44-itepa-k5k-limited-loses-paye-and-nics-appeal/): HMRC continues its aggressive pursuit of businesses that engage temporary or contract workers, particularly those supplying services through Limited Company Contractors (LCCs) or personal service companies. The recent tax case... (updated: 2026-06-02)
- [First-Tier Tax Tribunal Appeals Guide](https://taxdisputes.co.uk/2025/10/first-tier-tax-tribunal-appeals-guide/): The First-tier Tax Tribunal (FTT) offers taxpayers an independent forum to challenge HMRC assessments, penalties, and VAT reclaims. This guide explains the full appeal process, from filing to hearings and onward appeals, highlighting key legislation, case law, and practical steps to strengthen your case and protect your rights against HMRC. (updated: 2026-06-02)
- [Have You Underpaid Your Tax: Voluntary Disclosures to HMRC](https://taxdisputes.co.uk/2025/09/have-you-underpaid-your-tax-voluntary-disclosures-to-hmrc/): This article explores the importance of making voluntary disclosures to HMRC for individuals and businesses with past tax underpayments. It highlights the benefits of this proactive approach, including reduced penalties and protection from criminal prosecution. Discover the step-by-step process for submitting a disclosure, the time limits involved, and how expert guidance from LexLaw can help you navigate the complexities of tax compliance. Learn why engaging with experienced professionals can alleviate stress and ensure your tax affairs are in order. (updated: 2026-06-02)
- [Judicial Review Victory for the Taxpayer: Hotelbeds UK Ltd v HMRC](https://taxdisputes.co.uk/2025/09/judicial-review-victory-for-the-taxpayer-hotelbeds-uk-ltd-v-hmrc/): In Hotelbeds UK Ltd v HMRC, the High Court delivered a decisive blow to HMRC’s VAT approach, siding with the taxpayer on key principles of fairness and consistency. This judgment reshapes the landscape of judicial review in tax disputes, offering businesses fresh grounds to challenge HMRC decisions. (updated: 2026-06-02)
- [Christian Candy Wins Stamp Duty Refund Battle Against HMRC Over £68 Million Mansion](https://taxdisputes.co.uk/2025/04/christian-candy-wins-stamp-duty-refund-battle-against-hmrc-over-68-million-mansion/): Billionaire property developer Christian Candy has emerged victorious in a near decade-long tax dispute against HM Revenue and Customs (HMRC), securing a £2 million stamp duty refund plus £270,000 in... (updated: 2026-06-02)
- [Case Study: ADR Exit Agreements and HMRC Penalties (Andrew Quay Hull LLP v. HMRC)](https://taxdisputes.co.uk/2025/07/case-study-adr-exit-agreements-and-hmrc-penalties-andrew-quay-hull-llp-v-hmrc/): The Andrew Quay Hull LLP v HMRC [2024] UKFTT 842 (TC) judgment highlights the critical need for taxpayers to obtain specialised legal advice before entering ADR exit agreements in VAT... (updated: 2026-06-02)
- [Landmark Tribunal VAT Win for Insurance Intermediaries: Hastings v HMRC](https://taxdisputes.co.uk/2025/06/landmark-tribunal-vat-win-for-insurance-intermediaries-hastings-v-hmrc/): The Tribunal in Hastings Insurance Services Ltd v HMRC confirmed that UK intermediaries can recover VAT on services provided to overseas insurers. This decision challenges HMRC’s interpretation of VAT law and sets a strong precedent for cross-border transactions. (updated: 2026-06-02)
- [Case Study Success: Notices of Requirement Withdrawn by HMRC](https://taxdisputes.co.uk/2025/06/case-study-success-notices-of-requirement-withdrawn-by-hmrc/): Our expert tax disputes team recently secured a rapid and favourable outcome for a client facing urgent HMRC enforcement action. The case involved security notices issued in respect of Pay... (updated: 2026-06-02)
- [What is a HMRC Time to Pay (TPP) Arrangement? A Guide to Securing a TPP Agreement](https://taxdisputes.co.uk/2025/04/what-is-a-hmrc-time-to-pay-tpp-arrangement-a-guide-to-securing-a-tpp-agreement/): Facing HMRC tax debt? Our expert guide simplifies Time to Pay (TTP) arrangements. Learn eligibility, application steps, and how to apply (updated: 2026-06-02)
- [UK Introduces Tax Avoidance Whistleblower Scheme](https://taxdisputes.co.uk/2025/03/uk-introduces-tax-avoidance-whistleblower-scheme/): The UK has introduced a new tax avoidance whistleblower scheme, offering financial rewards to individuals who expose significant tax fraud. Modeled after the successful US program, this initiative allows whistleblowers to receive up to 25% of recovered unpaid tax, encouraging insiders to report tax evasion. With HMRC focused on reducing the UK’s £39.8 billion tax gap, businesses and high-net-worth individuals should ensure compliance to avoid scrutiny. If you need legal guidance on HMRC investigations or whistleblower protections, our expert tax dispute team is here to assist. (updated: 2026-06-02)
- [Understanding HMRC’s Notice of Requirement: Security Demands for VAT, PAYE, and NICs](https://taxdisputes.co.uk/2025/06/understanding-hmrcs-notice-of-requirement-security-demands-for-vat-paye-and-nics/): What Is a Notice of Requirement?
When a business falls behind on its tax payments, HMRC may issue a Notice of Requirement, a formal demand for a security deposit to protect future tax revenue. Unlike routine reminders or penalties, an NOR is a serious enforcement measure that can be issued without prior warning. It often causes immediate disruption to business operations and may place directors at risk of personal liability. Understanding how and when HMRC uses this power is crucial for any business facing financial or compliance pressures. (updated: 2026-06-02)
- [Tax Tribunal Process Guide: Benefits and Strategy for HMRC Tax Disputes in the UK](https://taxdisputes.co.uk/2025/09/tax-tribunal-process-guide-benefits-and-strategy-for-hmrc-tax-disputes-in-the-uk/): Navigating the Tribunal process can be a strategic advantage for taxpayers facing disputes with HMRC. This article explores the benefits of taking your case to the Tribunal, outlining the formal procedures involved and the potential for an independent review. Understanding these elements can help you better prepare and position your case for a favorable outcome. Discover how our expert legal team at LEXLAW can assist you through each step of the process, ensuring your rights are protected and your case is presented effectively. (updated: 2026-06-02)
- [Medpro v HMRC: Revised Tribunal Principles on Late VAT Appeals](https://taxdisputes.co.uk/2025/10/medpro-v-hmrc-revised-tribunal-principles-on-late-vat-appeals/): The Upper Tribunal’s decision in Medpro Healthcare Ltd v HMRC [2025] UKUT 255 (TCC) has redefined how late VAT appeals will be treated. By clarifying the limits of Martland v HMRC and softening the strict rule in Katib, the case ensures tribunals must take a fairer, more transparent approach when taxpayers miss statutory deadlines. For businesses and individuals facing HMRC penalties, Medpro opens the door to appeals that might previously have been dismissed out of hand. (updated: 2026-06-02)
- [UK Wealth Tax 2025: What It Could Mean and How to Prepare](https://taxdisputes.co.uk/2025/08/uk-wealth-tax-2025-what-it-could-mean-and-how-to-prepare/): The proposed UK wealth tax for 2025 could create major compliance challenges, valuation disputes, and HMRC scrutiny. Our expert guide explains the potential impact, how to safeguard your assets, and the strategies you can use now to prepare for any upcoming wealth tax announcement. (updated: 2026-06-02)
- [Fraudulent Misrepresentation Allegations Defeated: £1.4bn tax refund](https://taxdisputes.co.uk/2025/10/fraudulent-misrepresentation-allegations-defeated-1-4bn-tax-refund/): The Commercial Court has dismissed £1.4bn fraud claims, marking a landmark victory for defendants accused of orchestrating cum-ex dividend schemes. (updated: 2026-06-02)
- [HMRC Loses £9.3m Kittel VAT Fraud Case](https://taxdisputes.co.uk/2025/08/hmrc-loses-9-3m-kittel-vat-case-what-it-means-for-businesses-facing-allegations-of-fraud/): The FTT dismissed £9.3m in VAT assessments and penalties against Red Rose Payroll after HMRC failed to prove the company “knew or should have known” of fraud. This case study explains how early legal advice and documented due diligence can be decisive in defending against Kittel-based VAT denials. (updated: 2026-06-02)
- [NIC Reclassification Disputes: Employment vs Self-Employment](https://taxdisputes.co.uk/2025/12/nic-reclassification-disputes-employment-vs-self-employment/): Disputes over worker status can expose businesses to large PAYE and NIC liabilities, penalties, and interest. This detailed legal guide explains how NIC reclassification disputes arise, how HMRC conducts investigations, the key case law, and how to defend employment status challenges at Tribunal. (updated: 2026-06-02)
- [Delaying Payments During an Appeal](https://taxdisputes.co.uk/2025/11/delaying-payments-during-an-appeal/): When a taxpayer appeals an HMRC assessment or penalty, they may not have to pay the disputed amount immediately. UK law provides powerful safeguards, such as postponed collection requests and hardship applications, that allow payment to be delayed while the dispute is resolved. This guide explains the legal framework, key Tribunal decisions, enforcement limits, and strategic considerations for delaying HMRC payment demands during an appeal. (updated: 2026-06-02)
- [Upper Tribunal Refuses Late VAT Appeal (Personal Liability Notice – Director’s Delay of 3 Years)](https://taxdisputes.co.uk/2025/10/upper-tribunal-refuses-late-vat-appeal-personal-liability-notice-directors-delay-of-3-years/): The Upper Tribunal dismissed Mr Tajinder Pawar’s application to bring a late appeal against an £874,238 Personal Liability Notice (PLN). Although the FTT’s reasoning was set aside in light of the recent decision in Medpro, the Tribunal reevaluated the decision and reached the same outcome, refusing permission after finding three years of unjustified delay. (updated: 2026-06-02)
- [Understanding the UK’s Statutory Residence Test (SRT): A Guide for Taxpayers and Expats](https://taxdisputes.co.uk/2025/11/understanding-the-uks-statutory-residence-test-srt-a-guide-for-taxpayers-and-expats/): The UK faces an ongoing record millionaire exodus: 16,500 high-net-worths exiting in 2025 - the world's largest due to non-dom reforms and UK tax hikes. The UAE leads destinations, followed by the USA, Switzerland, Italy, Cyprus, Malta and Portugal. Those exiting must nail the SRT test on non-residency to join this wealth flight successfully. (updated: 2026-06-02)
- [Upper Tribunal Appeals: Strategic 2026 Guide](https://taxdisputes.co.uk/2026/01/upper-tribunal-appeals-strategic-2026-guide/): A practical guide to Upper Tribunal tax appeals, explaining when and how First-tier Tribunal decisions can be challenged for errors of law. Covers grounds of appeal, procedure, costs, and key case law shaping UK tax litigation. (updated: 2026-06-02)
- [HMRC PAYE Enforcement Powers: From Notices to Insolvency Action](https://taxdisputes.co.uk/2026/01/hmrc-paye-enforcement-powers-from-notices-to-insolvency-action/): PAYE liabilities are treated by HMRC as trust money, not ordinary business debt, and unpaid deductions are enforced aggressively. This guide explains how HMRC escalates PAYE enforcement from initial demands through to personal liability and insolvency action, and what this means in practice for directors and employers. (updated: 2026-06-02)
- [HMRC Using MARD: How does International Tax Recovery Work?](https://taxdisputes.co.uk/2026/01/hmrc-using-mard-how-does-international-tax-recovery-work/): HMRC increasingly uses Mutual Assistance in Recovery of Debt (MARD) to recover UK tax liabilities from taxpayers overseas. This guide explains how MARD enforcement works in practice, what rights taxpayers retain, and the steps to take when HMRC is pursuing international tax recovery. (updated: 2026-06-02)
- [HMRC’s New Digital VAT Correction: Legal Guidance & Appeals](https://taxdisputes.co.uk/2025/10/hmrcs-new-digital-vat-correction-legal-guidance-appeals/): Discover when legal representation may be necessary to avoid penalties and ensure compliance under the new VAT regime. (updated: 2026-06-02)
- [Directors’ NIC Liability (2026 Guide)](https://taxdisputes.co.uk/2026/01/directors-nic-liability-2026-guide/): HMRC is increasingly holding company directors personally liable for unpaid National Insurance Contributions through Personal Liability Notices, IR35 assessments, and insolvency investigations. This 2026 guide explains when directors can be pursued, how HMRC investigates, and how to challenge NIC assessments and penalties. (updated: 2026-06-02)
- [Voluntary Disclosure to HMRC: Reducing Penalties and Prosecution Risk](https://taxdisputes.co.uk/2025/10/voluntary-disclosure-to-hmrc-reducing-penalties-and-prosecution-risk/): Making a voluntary disclosure to HMRC allows individuals and businesses to correct past tax errors, reduce penalties, and avoid criminal investigation. This guide explains how the process works, what HMRC expects, and why prompt disclosure can protect you from harsher enforcement and reputational damage. (updated: 2026-06-02)
- [HMRC Rejected Review? What Happens Next](https://taxdisputes.co.uk/2026/01/hmrc-rejected-review-what-happens-next/): If HMRC has rejected your appeal or statutory review, the dispute may not be over. This guide explains what a rejection really means, the options that may still be available, and the steps to take next to protect your position and challenge HMRC’s decision effectively. (updated: 2026-06-02)
- [Late Payment of PAYE & NIC: Penalties, Reasonable Excuse and Appeals](https://taxdisputes.co.uk/2025/10/late-payment-of-paye-nic-penalties-reasonable-excuse-and-appeals/): Late payment of PAYE and NIC can trigger automatic HMRC penalties, surcharges, and daily interest. However, many fines can be challenged successfully. This guide explains how to appeal PAYE and NIC penalties, what counts as a reasonable excuse, and how expert representation can protect your business from escalating enforcement. (updated: 2026-06-02)
- [HMRC Tax Disputes Resolved Through ADR (Alternative Dispute Resolution)](https://taxdisputes.co.uk/2026/01/hmrc-tax-disputes-resolved-through-adr-alternative-dispute-resolution/): Alternative Dispute Resolution (ADR) offers taxpayers a structured opportunity to resolve HMRC tax disputes without litigation, enabling faster outcomes, reduced costs, and preserved commercial relationships where statutory appeals alone may escalate conflict. (updated: 2026-06-02)
- [Voluntary Disclosure for Avoiding Prosecution](https://taxdisputes.co.uk/2026/01/voluntary-disclosure-for-avoiding-prosecution/): Making a voluntary disclosure to HMRC can stop a tax enquiry from escalating into a criminal investigation. When handled early and correctly, disclosure can reduce penalties, protect reputation, and in some cases remove the risk of prosecution altogether. (updated: 2026-06-02)
- [Couple Wins £1.7M Stamp Duty Refund Battle Against HMRC](https://taxdisputes.co.uk/2025/12/couple-wins-1-7m-stamp-duty-refund-battle-against-hmrc/): In a landmark FTT victory, a couple overturned HMRC's £1.7m SDLT demand on their luxury London flat by proving 'mixed use' status through a small basement cupboard, echoing successful refund strategies in Candy and other high-value cases. (updated: 2026-06-02)
- [Personal Liability Notices (PLNs): Defence Strategies for Directors](https://taxdisputes.co.uk/2025/12/personal-liability-notices-plns-defence-strategies-for-directors/): HMRC’s growing use of Personal Liability Notices exposes directors to personal financial risk for unpaid NIC liabilities. This detailed guide explains how PLNs work, HMRC’s legal tests for fraud or neglect, common investigative errors, and the defence strategies that can prevent directors becoming personally liable. Early specialist representation is essential. (updated: 2026-06-02)
- [HMRC Rejected Your R&D Tax Relief Claim? Legal Defence Guide](https://taxdisputes.co.uk/2025/10/hmrc-rejected-your-rd-tax-relief-claim-legal-defence-guide/): HMRC continue to intensify their scrutiny of Research & Development tax relief claims, frequently disallowing expenditure and issuing penalties for alleged inaccuracies. However, recent Tribunal decisions show that companies can successfully challenge HMRC’s conclusions when technological or scientific uncertainty is evidenced properly. (updated: 2026-06-02)
- [R&D Tax Relief Enquiries & Penalty Mitigation](https://taxdisputes.co.uk/2025/12/rd-tax-relief-enquiries-penalty-mitigation/): HMRC R&D tax relief enquiries are increasing, with businesses facing claim clawbacks, penalties, and prolonged investigations. This in-depth guide examines how HMRC challenges R&D claims, the significance of Quinn (London) Ltd v HMRC, and how specialist legal defence can protect relief and mitigate penalties. (updated: 2026-06-02)
- [Tribunal Rules No Jurisdiction on Legitimate Expectation in Tax Appeal](https://taxdisputes.co.uk/2025/11/tribunal-rules-no-jurisdiction-on-legitimate-expectation-in-tax-appeal/): The First-tier Tribunal (Tax Chamber) struck out the appellant’s “legitimate expectation” ground in a tax residency dispute, confirming that the Tribunal lacks jurisdiction to determine public law defences such as legitimate expectation or abuse of power in appeals against Closure Notices under the Taxes Management Act 1970. (updated: 2026-06-02)
- [Judicial Review Granted Over HMRC IR20 Residency Guidance](https://taxdisputes.co.uk/2025/11/judicial-review-granted-over-hmrc-ir20-residency-guidance/): In R (Houldsworth) v HMRC [2025] EWHC 2848 (Admin), the High Court allowed a taxpayer’s judicial review to proceed over whether HMRC’s former IR20 guidance created a legitimate expectation that he would be treated as non-resident while working full-time abroad. This ruling strengthens the position of taxpayers facing retrospective UK residency assessments. (updated: 2026-06-02)
- [HMRC Crypto Information Requests: What UK Taxpayers Must Disclose](https://taxdisputes.co.uk/2026/01/cryptocurrency-users-must-share-details-with-hmrc-a-case-study-on-the-uks-crypto-tax-crackdown/): HMRC is intensifying its crackdown on cryptocurrency tax compliance, using exchange data, international reporting, and formal enquiries to identify undeclared gains and income. This article explains how HMRC crypto investigations arise, the legal framework governing disclosure, penalty risks, and how specialist tax dispute lawyers challenge HMRC assessments and enforcement action. (updated: 2026-06-02)
- [HMRC Behaviour Assessments: Careless, Deliberate, or Concealed?](https://taxdisputes.co.uk/2026/01/hmrc-behaviour-assessments-careless-deliberate-or-concealed/): HMRC behaviour assessments play a decisive role in tax disputes, affecting penalties, assessment time limits, and enforcement risk. This article explains how HMRC classifies conduct as careless, deliberate, or concealed, examines Tribunal authority, and sets out strategic defence and penalty mitigation approaches. (updated: 2026-06-02)
- [How to Respond to COP8 & COP9 HMRC Tax Investigations (2026 Guide)](https://taxdisputes.co.uk/2026/01/how-to-respond-to-cop8-cop9-hmrc-tax-investigations-2026-guide/): HMRC’s COP8 and COP9 investigations are the most serious forms of UK civil tax enforcement. What begins as a “civil” enquiry can quickly escalate into a fraud investigation with criminal consequences. Early missteps—unguarded explanations, incomplete disclosure, or poor strategy—often determine the outcome. This guide explains how these investigations work, the risks they carry, and how taxpayers can protect themselves. In high-stakes HMRC disputes, expert legal control is decisive. (updated: 2026-06-02)
- [Section 396B ITTOIA 2005: HMRC Phoenixing TAAR & Winding-Up Distributions Explained](https://taxdisputes.co.uk/2025/12/section-396b-ittoia-2005-hmrc-phoenixing-taar-winding-up-distributions-explained/): Section 396B of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA) is a targeted anti-avoidance rule (TAAR) that affects many owner-managed companies, landlords operating through corporate vehicles, and... (updated: 2026-06-02)
- [How to Challenge a VAT Assessment (2026 Guide)](https://taxdisputes.co.uk/2026/01/how-to-challenge-a-vat-assessment-2026-guide/): Received an HMRC VAT assessment? This 2026 legal guide explains how to challenge VAT assessments, appeal to the Tribunal, suspend payment demands, and defend penalties using UK VAT law and Tribunal authority. (updated: 2026-06-02)
- [HMRC Discovery Assessments Explained](https://taxdisputes.co.uk/2026/05/hmrc-discovery-assessments-explained/): HMRC holds powers to reopen tax years that were previously considered settled, issuing a discovery assessment to recover tax it believes was underpaid. Understanding the strict legal thresholds and time limits that govern these assessments is the first step towards mounting an effective challenge. (updated: 2026-06-02)
- [Schedule 36 Notices Explained: Your Rights and Obligations](https://taxdisputes.co.uk/2026/03/schedule-36-notices-explained-your-rights-and-obligations/): Schedule 36 notices are a statutory tool HMRC uses to investigate tax compliance. Understanding your legal rights, obligations, and how to respond is critical for businesses and individuals facing these enquiries. (updated: 2026-06-02)
- [Careless vs Deliberate PAYE Failures: Penalty Exposure Explained](https://taxdisputes.co.uk/2026/02/careless-vs-deliberate-paye-failures-penalty-exposure-explained/): HMRC’s classification of PAYE failures as careless or deliberate determines penalty levels, assessment time limits and escalation risk. This article explains how behavioural penalties work in PAYE cases, how HMRC reaches its conclusions, and how those conclusions are challenged in practice. (updated: 2026-06-02)
- [HMRC Debt Escalation: Your Rights When Facing Tax Enforcement](https://taxdisputes.co.uk/2026/02/hmrc-debt-escalation-your-rights-when-facing-tax-enforcement/): Unpaid tax liabilities can escalate rapidly from reminder letters to enforcement agents, statutory demands and winding-up petitions. Understanding your legal rights at each stage is essential to prevent enforced recovery and protect your business. (updated: 2026-06-02)
- [How to Apply for a Hardship Direction in VAT Cases?](https://taxdisputes.co.uk/2026/02/how-to-apply-for-a-hardship-direction-in-vat-cases/): Businesses disputing VAT assessments can face a procedural block requiring payment before appeal. This guide explains how to apply for a hardship direction under section 84(3B) VATA 1994, the evidence needed, recent tribunal authorities, and practical steps to secure a direction that allows appeals to proceed without jeopardising commercial viability. (updated: 2026-06-02)
- [Can HMRC Skip Tribunal Proceedings and Go Straight to Enforcement?](https://taxdisputes.co.uk/2026/02/can-hmrc-skip-tribunal-proceedings-and-go-straight-to-enforcement/): Can HMRC enforce tax debts before a tribunal decides the dispute? This guide explains when HMRC can move straight to enforcement, how appeal rights and postponement rules work, and what legal remedies may be available if enforcement begins too early. (updated: 2026-06-02)
- [Understanding HMRC Letters](https://taxdisputes.co.uk/2026/04/understanding-hmrc-letters/): HMRC issues a range of letters depending on a taxpayer’s compliance position, from routine reminders to formal enforcement action. Identifying the type of letter at an early stage is essential to managing legal risk and avoiding escalation into enquiries, assessments, or insolvency proceedings. (updated: 2026-06-02)
- [2026 HMRC Penalty Rules: What Taxpayers Need to Know](https://taxdisputes.co.uk/2026/04/2026-hmrc-penalty-rules-what-taxpayers-need-to-know/): From April 2026, HMRC’s reformed penalty regime is in field. Here is what taxpayers need to know about points-based penalties, late payment charges, appeal deadlines, and how to challenge a penalty that is wrong. (updated: 2026-06-02)
- [HMRC Barred After Breaching Unless Order (Carbon Six Engineering Ltd v HMRC)](https://taxdisputes.co.uk/2026/02/hmrc-barred-after-breaching-unless-order-carbon-six-engineering-ltd-v-hmrc/): In Carbon Six Engineering Ltd v HMRC, the First-tier Tribunal refused HMRC’s application to set aside a barring order imposed after it failed to comply with an Unless Order. The Tribunal held that the breach was serious and significant, the reasons were inadequate, and summary determination in the taxpayer’s favour was justified. (updated: 2026-06-02)
- [Farmers Win VAT Appeal at the Tribunal: A Landmark Decision on Agricultural VAT Penalties](https://taxdisputes.co.uk/2026/02/farmers-win-vat-appeal-at-the-tribunal-a-landmark-decision-on-agricultural-vat-penalties/): UK farmers have successfully overturned a £40,000 HMRC VAT penalty at the First-tier Tribunal. The ruling confirms that technical misunderstanding of agricultural VAT reform does not automatically amount to careless behaviour under Schedule 24 Finance Act 2007. (updated: 2026-06-02)
- [HMRC Escalates VAT Enforcement Against Large Companies (Insolvency & Directors’ Duties)](https://taxdisputes.co.uk/2026/04/hmrc-escalates-vat-enforcement-against-large-companies-insolvency-directors-duties/): The surge in HMRC enforcement activity has led to a marked rise in VAT investigations, penalty assessments, and winding up threats, against large UK companies, exposing directors to increased risks of personal liability where insolvency is suspected or cashflow mismanagement is proven. (updated: 2026-06-02)
- [HMRC Time to Pay Arrangements Explained](https://taxdisputes.co.uk/2026/04/hmrc-time-to-pay-arrangements-explained/): HMRC Time to Pay arrangements allow taxpayers to manage outstanding tax liabilities through structured instalments, but acceptance depends on financial disclosure, credibility, and early engagement. Understanding the process is critical to avoiding enforcement action and maintaining compliance. (updated: 2026-06-02)
- [Food Wholesaler Overturns HMRC VAT Assessment (Innovative Bites Ltd v HMRC 2026)](https://taxdisputes.co.uk/2026/04/food-wholesaler-overturns-hmrc-vat-assessment-innovative-bites-ltd-v-hmrc-2026/): In Innovative Bites Ltd v HMRC [2026] TC09831, the FTT held that oversized marshmallows are zero-rated food, not standard-rated confectionery, ending a seven-year VAT dispute involving a £472,928 HMRC assessment. Here is our expert legal analysis of the decision and what it means for food businesses. (updated: 2026-06-02)
- [Proceeds of Crime Act Freezing Orders and HMRC Investigations](https://taxdisputes.co.uk/2026/03/proceeds-of-crime-act-freezing-orders-and-hmrc-investigations/): HMRC can freeze bank accounts and immobilise assets under the Proceeds of Crime Act 2002, even without a criminal conviction. This article explains how AFOs and restraint orders work, grounds for challenge, and practical steps individuals and businesses can take to protect assets during complex tax investigations. (updated: 2026-06-02)
- [How HMRC Classifies a Shadow Director Under UK Law](https://taxdisputes.co.uk/2026/03/how-hmrc-classifies-a-shadow-director-under-uk-law/): A shadow director may exercise real control over a company without ever being formally appointed to the board. Under UK law, such individuals can still face legal duties, regulatory scrutiny, and personal liability. This article explains how shadow directorship arises, how courts identify it, and why it frequently appears in HMRC investigations and insolvency proceedings. (updated: 2026-06-02)
- [HMRC Winds Up Scottish Plumbing Firm: Sprint Plumbing Scotland Limited Enters Compulsory Liquidation](https://taxdisputes.co.uk/2026/04/hmrc-winds-up-scottish-plumbing-firm-sprint-plumbing-scotland-limited-enters-compulsory-liquidation/): Sprint Plumbing Scotland Limited, a Dumbarton-based plumbing and heating installation company, has been compulsorily wound up following a winding-up petition issued by His Majesty's Revenue and Customs. Sheriff J McElroy KC, sitting at Dumbarton Sheriff Court, found the company unable to pay its debts to HMRC, with Scott G Bastick of Middlebrooks Business Recovery & Advice subsequently appointed as liquidator. This case serves as a stark and timely reminder of the speed and severity with which HMRC can move against businesses in tax arrears, and is precisely why instructing expert tax lawyers at the earliest stage is not merely advisable but essential. (updated: 2026-06-02)
- [Schedule 13 Finance Act 2020: Comprehensive Guide to HMRC Joint Liability Notices](https://taxdisputes.co.uk/2026/03/schedule-13-finance-act-2020-comprehensive-guide-to-hmrc-joint-liability-notices/): Schedule 13 of the Finance Act 2020 empowers HMRC to issue Joint and Several Liability Notices (JSLNs), making company directors and connected individuals personally liable for unpaid company tax debts in cases involving tax avoidance, evasion, or repeated insolvency. (updated: 2026-06-02)
- [Late Self Assessment Returns (HMRC Penalties and Enforcement)](https://taxdisputes.co.uk/2026/05/late-self-assessment-tax-returns-hmrc-penalties-and-enforcement-process/): Late submission of a Self Assessment tax return can lead to automatic HMRC penalties, interest on unpaid tax, and, if the position remains unresolved, debt recovery action. Understanding the penalty structure and appeal process is important for managing exposure and avoiding further consequences. (updated: 2026-06-02)
- [Ultimate Guide to Avoiding PAYE/NIC Penalties in 2026](https://taxdisputes.co.uk/2026/03/ultimate-guide-to-avoiding-paye-nic-penalties-in-2026/): HMRC's PAYE and NIC penalty regime has never been more aggressively enforced. This guide explains the Schedule 55 and Schedule 56 penalty framework, the reasonable excuse defence, director personal liability, and the practical steps employers must take in 2026 to protect their position. (updated: 2026-06-02)
- [Received an HMRC Letter? What to Do Next](https://taxdisputes.co.uk/2026/03/received-an-hmrc-letter-what-to-do-next/): Receiving a letter from HMRC can signal anything from a routine compliance check to a serious tax investigation. This guide explains what different HMRC letters mean, your legal rights, and the steps individuals and businesses should take to protect themselves when dealing with HMRC enquiries, penalties, or enforcement action. (updated: 2026-06-02)
- [HMRC Compliance Checks: Powers, Rights and How to Respond](https://taxdisputes.co.uk/2026/03/hmrc-compliance-checks-powers-rights-and-how-to-respond/): An HMRC compliance check can place significant pressure on businesses and individuals alike. Understanding your legal rights and obligations during these enquiries is essential to managing risk, protecting your position, and responding appropriately to HMRC’s requests for information. (updated: 2026-06-02)
- [No Penalties Without Notice (Gerrit Wals v HMRC [2026])](https://taxdisputes.co.uk/2026/05/no-penalties-without-notice-gerrit-wals-v-hmrc-2026/): Where no valid notice to file has been served upon a taxpayer, any self-assessment return submitted is treated as a voluntary return under s.12D TMA 1970, and the filing deadline runs from the date of submission itself, meaning such returns cannot, as a matter of law, be filed late. (updated: 2026-06-02)
- [Personal Liability Notices: Appeals and Enforcement](https://taxdisputes.co.uk/2026/05/personal-liability-notices-appeals-and-enforcement/): Received an HMRC Personal Liability Notice? Discover what the latest tribunal cases mean for directors, how to appeal, and how to protect your personal assets. (updated: 2026-06-02)
- [Voluntary Disclosure: 2026 Guide](https://taxdisputes.co.uk/2026/02/voluntary-disclosure-2026-guide/): Voluntary disclosure can be the decisive factor between civil resolution and criminal prosecution. This in-depth legal guide explains how disclosures to HMRC work in practice, when they are effective, and how early specialist advice can prevent escalation, reduce penalties, and secure finality in serious tax matters. (updated: 2026-06-02)
- [HMRC Crypto Tax Investigations: What Bitcoin, Binance & Offshore Exchange Users Must Know](https://taxdisputes.co.uk/2026/05/hmrc-crypto-tax-investigations-what-bitcoin-binance-offshore-exchange-users-must-know/): HMRC is intensifying crypto tax investigations into Bitcoin, Ethereum, Binance, Coinbase, and offshore exchange users. This guide explains how HMRC tracks crypto transactions, the penalties for non-disclosure, COP8 and COP9 investigations, and what taxpayers should do if they receive an HMRC crypto enquiry or nudge letter. (updated: 2026-06-02)
- [KFC Dip Pots Cost HMRC £106,000 in Major VAT Appeal Defeat](https://taxdisputes.co.uk/2026/05/kfc-dip-pots-cost-hmrc-106000-in-major-vat-appeal-defeat/): In a landmark Upper Tribunal decision handed down on 19 May 2026, Queenscourt Limited, a KFC franchise operator, has won its VAT appeal against HMRC, securing a ruling that dip pots supplied as part of a takeaway meal deal are separate zero-rated supplies. The decision in Queenscourt Limited v HMRC [2026] UKUT 00195 (TCC) resolves a critical question about composite vs multiple supply doctrine and has immediate implications for food businesses across the UK. (updated: 2026-06-02)
- [What Is a Time to Pay Arrangement?](https://taxdisputes.co.uk/2026/05/what-is-a-time-to-pay-arrangement/): An HMRC Time to Pay arrangement allows businesses and individuals to spread outstanding tax liabilities in instalments, avoiding immediate enforcement action. But HMRC's discretion is wide, default consequences are severe, and a poorly prepared application can accelerate the very crisis it was meant to prevent. This guide explains how TTP works, what HMRC expects, and what to do if your arrangement is refused or at risk of breaking down. (updated: 2026-06-02)

## Optional
- [HMRC](https://taxdisputes.co.uk/category/her-majestys-revenue-and-customs-hmrc/): 223 posts
- [HMRC Penalty](https://taxdisputes.co.uk/category/hmrc-penalty/): 129 posts
- [First Tier Tax Tribunal](https://taxdisputes.co.uk/category/first-tier-tax-tribunal/): 110 posts
- [Tax Investigation](https://taxdisputes.co.uk/category/tax-investigation/): 96 posts
- [Tax Evasion](https://taxdisputes.co.uk/category/tax-evasion/): 95 posts
- [News](https://taxdisputes.co.uk/category/news/): 87 posts
- [HMRC Assessments](https://taxdisputes.co.uk/category/hmrc-assessments/): 85 posts
- [Value Added Tax](https://taxdisputes.co.uk/category/value-added-tax/): 82 posts
- [Tax Law](https://taxdisputes.co.uk/category/tax-law/): 75 posts
- [Tax avoidance](https://taxdisputes.co.uk/category/tax-avoidance/): 75 posts
- [Appeals](https://taxdisputes.co.uk/category/appeals/): 71 posts
- [HMRC Campaigns](https://taxdisputes.co.uk/category/hmrc-campaigns/): 69 posts
- [Report on HMRC](https://taxdisputes.co.uk/category/report-on-hmrc/): 59 posts
- [Uncategorized](https://taxdisputes.co.uk/category/uncategorized/): 58 posts
- [Tax Issue](https://taxdisputes.co.uk/category/tax-issue/): 54 posts
- [Media](https://taxdisputes.co.uk/category/media/): 53 posts
- [Income tax](https://taxdisputes.co.uk/category/income-tax/): 47 posts
- [VAT](https://taxdisputes.co.uk/category/vat/): 47 posts
- [Fraud](https://taxdisputes.co.uk/category/fraud/): 45 posts
- [taxpayer](https://taxdisputes.co.uk/category/taxpayer/): 39 posts

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