Tag Archives: Mcnicholas

Tax Refunds for Ship / Boat Owners – Norway

Tax fans rejoice! Boat / ship owners in Norway will now be able to claim tax refunds through a state aid scheme thanks to approval by the European Free Trade Association Surveillance (EFTA Surv) Authority. Sitting in London, I am … Continue reading

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Norwegian Tax Refunds to Boat / Ship Owners

I note that a Norwegian state aid scheme which grants tax (not VAT) refunds to boat / ship owners has been approved by the European Free Trade Association Surveillance Authority (EFTA Surv.). Further details, with  analysis of effects in London, … Continue reading

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FMX Food Merchants Ltd v Revenue & Customs [2013] UKFTT 720 (TC) (29 November 2013)

I have had several queries about my successful FMX case. The Bailii file, reference below, may be of interest. Appeal number: TC/2011/04985 FMX Food Merchants Ltd v HMRC [2013] UKFTT 720 (TC) (29 November 2013) http://www.bailii.org/cgi-bin/markup.cgi?doc=/uk/cases/UKFTT/TC/2013/TC03100.html&query=title+(+FMX+)&method=boolean Eamon McNicholas Tax Barrister, … Continue reading

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Small firms revolt over HMRC harassment

In response to a question from GS: HMRC were accused of harassment and mistreatment by the Forum of Private Business in a letter to the Exchequer, David Gauke, which asked for a rethink on plans to fine small business owners … Continue reading

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Dubai-based VAT fraudster faces extra 10-year jail term

“The conspirators imported mobile phones and computer parts to the UK through Europe, but would sell them on in the UK adding VAT. They then exported them back to the EU, claiming VAT credits.” http://www.bbc.co.uk/news/uk-england-21638050 Eamon McNicholas Tax Barrister, Accountant … Continue reading

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Whether replica dutch barge is designed or used for recreation or pleasure

The tribunal judgment of Stone (The Kei) v Revenue & Customs [2007] UKVAT V20229 (29 June 2007), as requested. http://judgmental.org.uk/judgments/UKVAT/2007/%5B2007%5D_UKVAT_V20229.html Eamon McNicholas Tax Barrister, Accountant http://www.EamonMcNicholas.com

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VAT – ‘Dutch barges’ and vessels used as permanent residential accommodation

I had a great success with the case of Lt Cmdr Colin Stone [2008] EWHC 1249 (Ch), following which HMRC issued Revenue & Customs Brief 38/09: http://www.hmrc.gov.uk/briefs/vat/brief3809.htm My own notes on this case are on my website in the Points … Continue reading

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