Tag Archives: Tax Tribunal

Disagreeing with an HMRC Tax Decision

HMRC have updated their guidance leaflet, HMRC1, on what to do if you disagree with one of their tax decisions. Both indirect taxes like VAT and direct such as income or inheritance tax. It is a handy initial guide outlining … Continue reading

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St Andrew’s College Bradfield v HMRC – VAT Group, Education and Sport

The Upper Tax Tribunal in London has held that two subsidiaries supplying sport services, in a VAT group with a boarding school, college, as the group member, made taxable supplies. The case turned on VAT Act 1994 schedule 9 group … Continue reading

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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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£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 Exempt Dental Supplies by a Company

The VAT exempt status of dental supplies does not depend on the kind of supplier. So held the FTT Tax Tribunal in City Fresh Services Ltd and the Commissioners for Her Majesty’s Revenue and Customs, TC/2014/04019, July/15. In that case … Continue reading

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