Monthly Archives: August 2015

HMRC Targeting Wealthy Scottish Taxpayers

HMRC has a taskforce targeting wealthy Scottish taxpayers to raise £4.5 billion in extra tax. The unit will use badges of wealthy, such as big houses, luxury boats or yachts, and other intelligence to cross-check on the selected individuals to … Continue reading

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£700 Fee to Appeal to the Tax Tribunal – a Discriminatory c.20% Appeal Tax ?

The government want to charge £700 for an appeal hearing at the First-Tier Tax Tribunal. In a “Court & Tribunal fees“ Cm 9123, July/15, the government proposes to charge taxpayers £200 to lodge an appeal plus £500 for the hearing … Continue reading

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VAT Abuse vs. Commercial Operations in Pendragon

The Supreme Court in Pendragon has some useful guidance on VAT abuse vs. normal commercial operations. HMRC v Pendragon Plc [2015] UKSC 37, June/15, concerned a scheme designed by KPMG to exploit parts of the VAT system for demonstrator cars … Continue reading

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Same VAT Rate for a Veranda Sold with a Static Caravan

HMRC accept that a veranda sold with a residential caravan can be zero or reduced rated for VAT. Their new position is outlined in Brief 12/15, published 30th July. This follows the Upper Tax Tribunal ruling in Colaingrove Ltd [2015] … Continue reading

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