marcuscleaver · DCM (Optical Holdings) Ltd v Commissioners for HMRC [2022] UKSC 26 This case looks at the payment of VAT and how HMRC can intervene in a self-assessment. We also discuss the power of HMRC relative to taxpayers and what this means in terms
marcuscleaver · Zipvit Ltd v Commissioners for HMRC [2022] UKSC 12 In this tax case a company tries to take advantage of an earlier ruling to claim nearly £500,000 from HMRC. This test case could end up costing the UK taxpayer £1 billion if successful.
marcuscleaver · Commissioners for HMRC v Coal Staff Superannuation Scheme Trustees Ltd [2022] UKSC 10 In what might be one of the final cases decided on the basis of principles of EU law, an argument is made against a tax regime because it is discriminatory
marcuscleaver · Commissioners for HMRC v NCL Investments Ltd [2022] UKSC 9 There is sometimes a fine line between following standard accountancy practices and exploiting loopholes in the law. In this case the Supreme Court looked at the case of a company that was using
marcuscleaver · Tinkler v Commissioners for HMRC [2021] UKSC 39 After HMRC concluded that Mr Tinkler owed more than £700,000 in unpaid tax he tried to argue that the original enquiry was not valid because the incorrect postal address was used. In this case the
marcuscleaver · Franked Investment Income Group Litigation [2021] UKSC 31 The latest update from the Franked Investment Income Group Litigation. Music from bensound.com uklawweekly.substack.com/subscribe
marcuscleaver · R (Haworth) v Commissioners for HMRC [2021] UKSC 25 When Mr Haworth was told to either pay the tax that HMRC thought he owed or risk a penalty if he took the case to court, he did not take kindly to this ultimatum
marcuscleaver · Commissioners for HMRC v Tooth [2021] UKSC 17 What does it mean to be deliberately inaccurate? Does it just mean a deliberate attempt to mislead or can it also include deliberate errors that are explained? This tax case seeks an answer. Music from
marcuscleaver · Hurstwood Properties (A) Ltd v Rossendale BC [2021] UKSC 16 Can the Supreme Court close up a loophole that allows companies to avoid paying local business rates? Music from bensound.com
marcuscleaver · Balhousie Holdings Ltd v Commissioners for HMRC [2021] UKSC 11 When HMRC tried to claw-back money from the purchase of a care home that was zero-rated for VAT purposes, the question for the Supreme Court was whether the care home had disposed of