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Contractual payment

The taxpayer was employed by the Financial Ombudsman Service (FOS) as an adjudicator. His contract was terminated in February 2006, after a disciplinary hearing. The FOS made him a lump sum payment of...

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Too late

Low Profile Properties leased a number of shops for the taxpayer. Both companies were owned by S. The rent invoices were addressed to Low Profile Properties, which was not VAT-registered. In practice,...

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Not issued

The taxpayer invested in a language college in 2004. He was a director but took no part in running the establishment. His wife held the only share and was company secretary. By January 2007, the...

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Employee or self-employed?

The taxpayer worked for a company that supplied doors, windows and conservatories. It treated him as self-employed, but he claimed he was an employee. He was paid a weekly wage and commission. He had...

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Nature of penalty

The taxpayer provided parking control services to owners of car parks and land. An issue arose as to whether the taxpayer was liable to pay VAT on parking penalties. ...

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Legitimate expectation

The taxpayer applied in September 2009 to register for VAT from July 2009. He claimed input VAT on invoices that had been paid more than six months before his ...

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No absolute entitlement

A group of companies, including Rangers Football Club, created a remuneration trust for the benefit of employees and their families. The businesses paid money into the trust, directing the trustees to...

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Two wrongs make a right

The taxpayer incorrectly accounted for output tax on supplies that were exempt between 1990 and 2004. The organisation claimed, in 2006, repayment of the overpaid VAT for the periods covering 1990 to...

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Effective remedy exists

The Australian Taxation Office (ATO) requested information from HMRC in accordance with the exchange of information procedure, under article 27 of the double taxation convention between the UK and...

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Not late

The trustee of a settlement appealed against a late-filing penalty in respect of a 2010/11 return. He said he posted it on 26 October. HMRC claimed they ...

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Date of supply

The taxpayer was a limited company that acquired the freehold interest in a hotel and converted it into four properties, which were later sold as zero-rated dwellings. HMRC decided the properties...

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Tax transfer

The taxpayer entered into a time-to-pay arrangement with HMRC to pay his self-assessment tax liabilities, but he did not keep up the payments. The Revenue cancelled the agreement and began recovery...

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Surprise move

The Supreme Court has refuted the decision of the Court of Justice of the EU (ECJ) in the ongoing Loyalty case. It began with a taxpayer company that operated the Nectar loyalty rewards scheme and...

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Art is wasting asset

The late Lord Howard of Henderskelfe owned a painting by Sir Joshua Reynolds and had allowed Castle Howard Estate Ltd – owner of Castle Howard since 1950  – to display the work. The arrangement saw the...

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Wrong but not negligent

The taxpayer deposited money in joint bank and building society accounts in the names of himself, his wife and three children. He apportioned the interest between the accountholders and included in his...

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Temporary accommodation

The taxpayer and her husband owned 118 Ashley Road. The taxpayer also owned a house on Exning Road and a flat on Weston Way, both of which were usually occupied by tenants. The taxpayer left her...

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VAT and PAYE mismatch

The taxpayer company’s cash problems began in 2007, when a customer went bust owing the firm around £300,000 The taxpayer told HMRC it would carry on paying current PAYE, but that ...

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Options not exercised

The taxpayer was made redundant in December 2007. She had been granted four company share options during her employment. The employer had not complied with its reporting obligations and the taxpayer...

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Interest is taxable

The taxpayer agreed to buy an off-plan property in Cyprus. To fund the purchase, he borrowed a large amount of money in Swiss francs, which he converted into Cypriot pounds and placed in a bank deposit...

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Helpful debt

Mr and Mrs E owned the taxpayer property management company, which leased business premises to M, a firm owned by Mr and Mrs E. M fell into financial difficulties in June 2003. It went in receivership...

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