First Tier Tax Tribunal

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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House of Lords Economic Affairs select Committee Tax Disputes

Case Study: Tax Tribunal Directs HMRC to Issue Closure Notice

In the recent case of Kenneth William Bloomfield v the Commissioners of Her Majesty’s Revenue and Customs [2013] UKFTT 593 (TC) the First tier tax tribunal directed HM Revenue and Customs (“HMRC”) to issue a closure notice in relation to Mr Bloomfield’s tax return for the period of 2007-2008. Mr Bloomfield was investigated by HMRC on the basis …

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llp hmrc tax avoidance tax dispute solicitors

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

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

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