hmrc tax lawyers in london

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

In the recent case of Avon Cosmetics Limited (Avon) v HMRC (LON/2004/1028) the First Tier Tribunal (“FTT”) considered the appellant’s claim for Value Added Tax (“VAT”) relating to the repayment of a significant amount of VAT, estimated at £14 million. The FTT stated that, as this matter related to the validity of Article 11 of the …

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llp hmrc tax avoidance tax dispute solicitors

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

In the recent case of HMRC v McCarthy & Stone (Developments Limited)  the Upper Tribunal (Tax and Chancery Chambers) (“UT”) refused HMRC’s application for an extension of time to serve it’s Notice of Appeal.  The UT’s decision was heavily influenced by the Rule 3.9 of the Civil Procedure Rules 1998 (“CPR”) and the Jackson Reforms despite the fact …

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