Tag Archives: appeal

New Fees for Tax Tribunal Cases

New fees and charges will be introduced for appealing against an HMRC decision to the Tax Tribunal. The Ministry of Justice has published a scale of fees, which will be introduced as soon as Parliamentary time allows. The charges are: … Continue reading

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HMRC Brief 39/14 on Educational Supplies and VAT Reclaims

HMRC have issued their Brief 39/14 on “VAT – liability catering and other services linked to education”. This follows their Upper Tribunal defeat in the Brockenhurst College case, [2014] UKUT 46 (TCC). There the UT held that catering sales made … Continue reading

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Court of Appeal Rules on Liability of Non-Tax Specialist Accounting Firms

The Court of Appeal has ruled that non-tax specialist accounting firms do not have an open-ended liability for tax advice. In Mehjoo vs. Harben Barker [2014] EWCA Civ 358 an Iranian businessman living in the UK since 1971 and a … Continue reading

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Stately Home Old Master Painting Tax-Free Plant

The Court of Appeal ruled this week that a £9.4m old master painting was exempt from capital gains tax. In HMRC vs. Executors of Lord Howard [2014] EWCA 278 the Court dismissed HMRC’s claim to capital gains tax, on the … Continue reading

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Upper Tax Tribunal Ruling on Document Disclosure in an Appeal

The Upper Tax Tribunal (UT) has ruled on the scope of document disclosure in a tax appeal in HMRC vs. Ingenious Games et al [2014] UKUT 062, 07/Feb/14. The case concerned three LLPs in the film and video game sector, … Continue reading

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Whole Life Sentence Compatible with Human Rights

The Court of Appeal this week gave a landmark judgment that a whole life sentence, for the most heinous crimes, is compatible with the European Convention on Human Rights. In R v McLoughlin & R v Newell [2014] EWCA Crom … Continue reading

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HMRC refused £80m VAT appeal

“THE TAXMAN has been refused leave to appeal in its £80m VAT battle against Spot-the-Ball owners Sportech. The listed gaming business has told the stock exchange that HMRC’s bid to have its VAT case heard at the Upper Tribunal has … Continue reading

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