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Tax Tribunal

HMRC building

HMRC closes down employee benefit trust scheme

A tax avoidance scheme involving employee benefits trusts has been shut down by HMRC

12 Jun 2013

Front of a Marks and Spencer shop

Glacially slow progress in M&S group tax relief case

Despite M&S winning original European ruling on group tax relief claims in 2005, eight years on there are still loose ends

03 Jun 2013

Front of a Marks and Spencer shop

M&S wins tax reliefs appeal in Supreme Court

The Supreme Court rules in favour of Marks & Spencer in its claim for tax relief on losses incurred by closing German and Belgian subsidiaries

23 May 2013

HMRC closes £60m Land Securities/Morgan Stanley scheme

A tax avoidance scheme involving Land Securities and Morgan Stanley is shut down by the upper-tier tribunal

28 Mar 2013

£10m masterpiece qualifies as ‘plant and machinery’, tribunal rules

Capital gains tax is not chargeable on the sale of Sir Joshua Reynolds' 'Omai' portrait as it was part of the running of a stately home, a tribunal rules

20 Mar 2013

Business “lulled into false sense of security” by taxman

Waste solutions business Bales was unaware it was accruing late-filing fines despite agreeing payment dates with an HMRC officer, a tribunal finds

12 Mar 2013

Spot the Ball owners win £80m tax prize

Sportech wins long-running battle against the taxman over a VAT reclaim spanning 17 years

08 Mar 2013

Former bank chief defeats taxman in 'careless error' tribunal

Tribunal rules against HMRC over its decision to refuse to suspend a penalty over a careless inaccuracy made by ex-bank CEO David Testa

05 Mar 2013

ADR will not see more partial wins for taxman

The roll-out of alternative dispute resolutions for tax tribunals will not necessarily favour the taxman, writes Dawn Register

04 Mar 2013

Film tax scheme failed to function, tribunal finds

Investors in a film rights tax avoidance scheme end up out of pocket after a first-tier tribunal rules it did not function

04 Mar 2013

Alternative Dispute Resolution a permanent option for SMEs

HM Revenue & Customs introduces alternative Dispute Resolution nationwide for individuals and small businesses

08 Feb 2013

Taxman given green light to challenge Rangers ruling

HM Revenue & Customs receives permission to pursue tax claim against Rangers FC in the upper-tier tribunal

05 Feb 2013

Case returns to first-tier tribunal after advisor arrest

A capital gains tax case is referred back to the first-tier tribunal to assess whether the arrest of an advisor could have prejudiced proceedings

28 Jan 2013

HMRC to seek appeal over Rangers tax tribunal ruling

The taxman is to challenge first-tier ruling that found EBT payments that were loans could be recalled

05 Dec 2012

Hearts settles tax liabilities

Heart of Midlothian FC reaches agreement with HMRC over tax bill

05 Dec 2012

Old-co Rangers win first-tier hearing

The former Rangers football club wins an appeal against a tax bill for its use of employee benefit trusts to pay its staff and players

21 Nov 2012

European FII ruling may see HMRC pay-outs

A ruling by the European Court of Justice could see significant pay-outs to UK businesses with European subsidiaries

14 Nov 2012

Hok landmark case clips first-tier’s wings

The first-tier tribunal is admonished by the upper tier after its ruling on Hok's late employer's PAYE returns

29 Oct 2012

Taxman wins Hok appeal

Hok Ltd will have to pay the maximum fine of £500 for a late employer's PAYE return, as HMRC wins landmark test case

26 Oct 2012

Taxman loses appeal against FCE Bank ruling

The Royal Courts of Justice rule group tax relief block was "discriminatory"

17 Oct 2012

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Leader: Will younger generation push for a UK institute?

Will British institutes learn from a New Zealand/Australia merger - or have the Trans/Tasmans already learned from them?

Jo Swinson: More needed but insolvency reform step in the right direction

Consumer affairs minister Jo Swinson writes for Accountancy Age on the incoming reforms to insolvency practitioners’ regulation.

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Concerns raised in the FRC's latest round of audit inspections sound strikingly familar. Why has the profession failed to address them?

curtain

Don't COP out of guiding clients through tax mire

Anita Brook of Accounts Assist gives a hands-on guide to Code of Practice 9

Taking Stock: Accountancy and the sheriff of Cumbria

TS loves it when two worlds collide

Colin: Hey diddle (tax) diddle

Colin offers his assessment of the pressure on 'tax havens'

Colin: Don't panic! (about avoidance)

Colin succinctly rounds up the latest court ruling on tax avoidance and advisers' responsiblities

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