Tag Archives: tribunal

It’s Dog’s Breakfast – But Only VAT Free For Working Dogs

The Upper Tax Tribunal has decided specialist feed for working dogs was VAT free. In HMRC vs. Roger Skinner Ltd [2014] UKUT 204 the Upper Tribunal rejected HMRC’s appeal against a ruling that food specially formulated for gun and working … Continue reading

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Roald Dahl Museum (Part) Beats the Taxman

The Roald Dahl Museum and Story Centre has partly beaten the taxman in an appeal on VAT recovery. In the case decided last month, reported as [2014] UKFTT 398, one of the big issues was recovering residual VAT for producing … 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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Wheels Fall off Tax Scheme used by Chris Moyles

The ex-BBC star Chris Moyles used an artificial tax scheme designed to generate supposed losses in car dealing, which were then to then be claimed to reduce his tax bill. As a tax barrister I was not surprised the Tax … Continue reading

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Broad Ramsay Principle and PAYE

The First Tier Tax Tribunal recently applied the broad Ramsey principle to strike down a PAYE avoidance scheme. The Tower Radio [2013] UKFTT 387 (TC) case involved bonuses paid through companies set up for the purpose then liquidated. The Tribunal … Continue reading

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Maharani Restaurants v Commrs of Customs and Excise

Maharani Restaurants v Commrs of Customs and Excise; QBD, Crown Office List (Turner J) 25 Jan 1999 Someone very recently asked me about this case. It’s a while back but by popular request, here’s a quick summary: http://www.independent.co.uk/arts-entertainment/case-summaries-15-february-1999-1071021.html Eamon McNicholas … Continue reading

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Rangers tax ruling appeal

“THE tax man has lodged an appeal against a ruling that found in favour of Rangers’ use of controversial Employee Benefit Trusts (EBTs). The Ibrox club argued the payments, thought to be close to £49 million, had been loans rather … Continue reading

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