Category: HM Treasury | LEXLAW Solicitors & Barristers

HMRC Sent Off in £584k Football Referees Tax Battle

In PGMOL v HMRC [2026] UKFTT 00654 (TC), the First-tier Tribunal determined that National Group football referees engaged by Professional Game Match Officials Ltd were not employees, allowing PGMOL’s appeals against Regulation 80 PAYE determinations and Class 1 NIC decisions worth over £583,000. Our specialist tax dispute solicitors and barristers analyse the multifactorial RMC Stage Three assessment, the significance for employment status disputes, and what this means for HMRC investigations into PAYE and National Insurance.

Post date 8 May 2026
Post author By Muhammad Awais Bahadur
Post categories In Appellate Jurisdiction, Case Law, Case Study, HM Treasury, HMCTS, HMRC, HMRC Investigations, Litigation
Tags Atholl House Productions, contract of employment, contracts for services, control test, employment status, First-Tier Tribunal, football referees, HMRC employment investigation, HMRC NIC dispute, IR35, lexlaw, mutuality of obligation, National Insurance Contributions, PAYE Regulation 80, PGMOL Supreme Court, PGMOL v HMRC, Ready Mixed Concrete test, RMC Stage Three, Tax Chamber, Tax Disputes Solicitors, tax tribunal appeal

VAT De-Registration Appeals: How to Challenge HMRC’s Decision to Cancel Your VAT Number

If HMRC has cancelled your VAT number, urgent action is required. This guide explains how to challenge an HMRC de-registration decision through the internal review process and the First-tier Tax Tribunal, and why early legal advice is critical.

Post date 17 April 2026
Post author By Muhammad Awais Bahadur
Post categories In First Tier Tax Tribunal, Fraud, HM Treasury, HMRC Investigations, Judicial Review, Litigation, VAT
Tags First Tier Tax Tribunal, HMRC cancel VAT number, HMRC internal review, Schedule 1 VATA 1994, tax tribunal appeal London, taxdisputes.co.uk, VAT appeal solicitor, VAT de-registration UK, VAT registration dispute, VATA 1994

Expert VAT penalty defence guide by LEXLAW. Learn how UK tribunals assess “reasonable excuse,” when it applies, excluded grounds, case law insights, and how to maximise your chances of success against HMRC.

How to Appeal HMRC VAT Penalties: “Reasonable Excuse” Defence Guide 2025

Expert guide to VAT “reasonable excuse” defences. Learn how to successfully challenge HMRC penalties, surcharges & late filing penalties with proven legal strategies from specialist tax dispute solicitors.

Wyatt Paul v HMRC: Permission Needed to Raise New Points During an Appeal

The recent case of Wyatt Paul v HMRC [2022] UKUT 116 (TCC) confirmed: permission by a party must be sought from the Upper Tribunal (UT) to argue a…

Post date 18 October 2022
Post author By LEXLAW Solicitors & Barristers
Post categories In Administrative Law, Civil Litigation, Court of Appeal, Financial Services Litigation, Financial Services Tribunal, HM Treasury, HMRC, Immigration, Litigation, Taxation
Tags Appeal, Derivatives, Financial Regulation, Financial Services, HMRC, Interest Rate Swaps, Litigation, PaulvHMRC

rcj royal courts of justice exterior lexlaw litigation tax winding up lawyers

Property developer loses £multi-million RBS claim: Lessons for future claimants

Judge Timothy Kerr handed down judgment yesterday in the case of Oliver Dean Morley (trading as Morley Estates) v. The Royal Bank of Scotland PLC (case number HC-2017-002318).…

Post date 28 January 2020
Post author By Jaron Dosanjh
Post categories In Banking Law, Borrower Protection, Civil Litigation, Derivatives, Financial Mis-selling, Financial Services Litigation, Fixed Rate Loans, Global Restructuring Group, HM Treasury, IRHP Reviews, Litigation, Media, News, RBS, Westregister
Tags Civil Litigation, Claims against Banks, Disclosure, High Court, RBS, SMEs, Treasury

Steps taken towards a Business Banking Resolution Service (BBRS) for SMEs but will it work?

In October 2018, the UK Finance-commissioned Walker Review of the redress landscape for SMEs was published. Amongst the recommendations for the settlement of both past and future disputes…

Post date 17 July 2019
Post author By Jaron Dosanjh
Post categories In Banking Dispute Resolution Service, Banking Law, Barclays, BDRS, FCA, Financial Mis-selling, Financial Ombudsman Service, Financial Services Litigation, Financial Services Tribunal, Global Restructuring Group, GRG Review, HM Treasury, IRHP Reviews, Litigation, Lloyds, Media, News, Parliament, RBS, Uncategorized
Tags BBRS, Business Banking Resolution Service, implementation steering group, IRHP reviews

FCA’s final report on GRG: Financial watchdog fails (again) to take enforcement action against RBS’s misconduct

The Financial Conduct Authority has today published its’ final report into the misconduct of the Royal Bank of Scotland‘s GRG unit. The report purports to explain the FCA’s…

Post date 13 June 2019
Post author By Jaron Dosanjh
Post categories In Banking Dispute Resolution Service, Banking Law, BDRS, Civil Litigation, Derivatives, FCA, Financial Mis-selling, Financial Services Litigation, Fixed Rate Loans, Global Restructuring Group, GRG Review, HM Treasury, News, Parliament, RBS
Tags Banking & Finance, FCA Review, GRG, Parliament, RBS, RBS GRG

GRG Complaints Process Outcomes: What next?

In October 2018, the complaints process closed to individuals with claims against the Royal Bank of Scotland’s notorious Global Restructuring Group. Individuals and SMEs are now starting to receive updates on their complaints with some receiving outcome letters. Your complaint to GRG The complaints process is a…

Post date 31 January 2019
Post author By Sophia Hanif
Post categories In Banking Law, Derivatives, FCA, Financial Mis-selling, Financial Services Litigation, Fixed Rate Loans, Global Restructuring Group, GRG Review, HM Treasury, IRHP Reviews, Litigation, Media, News, RBS, Westregister
Tags Claims against Banks, Financial Services, GRG, GRG Appeals, GRG Review, IRHP, Mis-selling, National Westminster Bank, Royal Bank of Scotland

Potential claims against HM Treasury: Government department allegedly controlled RBS GRG’s mis-treatment of SMEs

Documents disclosed by RBS’s Global Restructuring Group (GRG) in the High Court case of Morley v The Royal Bank of Scotland Plc have reportedly revealed that the Treasury…

Post date 30 January 2019
Post author By Jaron Dosanjh
Post categories In Banking Law, FCA, Financial Mis-selling, Financial Services Litigation, Fixed Rate Loans, Fraud, Global Restructuring Group, GRG Review, HM Treasury, IRHP Reviews, Litigation, Media, News, Parliament, RBS, Westregister, White Collar Crime
Tags Asset Protection Agency, Financial Services Litigation, GRG Review, RBS, RBS GRG, SMEs, Treasury Committee, West Register

HMRC Sent Off in £584k Football Referees Tax Battle

VAT De-Registration Appeals: How to Challenge HMRC’s Decision to Cancel Your VAT Number

How to Appeal HMRC VAT Penalties: “Reasonable Excuse” Defence Guide 2025

Wyatt Paul v HMRC: Permission Needed to Raise New Points During an Appeal

Property developer loses £multi-million RBS claim: Lessons for future claimants

Steps taken towards a Business Banking Resolution Service (BBRS) for SMEs but will it work?

FCA’s final report on GRG: Financial watchdog fails (again) to take enforcement action against RBS’s misconduct

GRG Complaints Process Outcomes: What next?

Potential claims against HM Treasury: Government department allegedly controlled RBS GRG’s mis-treatment of SMEs

£115m UK Palace Insufficient for Service of NBD Bankruptcy Petition on Qatari

Winning on Appeal: Reversing Judicial Errors in Coghlan v Lexlaw [2026]

Defending Claims Brought by Liquidators: A UK Director’s Guide

Defeating HMRC’s £1m VAT Assessment

Consumer Credit Act 1974 Reform: What Borrowers Need to Know