LEXLAW Solicitors & Barristers
The Tribunal in Hastings Insurance Services Ltd v HMRC confirmed that UK intermediaries can recover VAT on services provided to overseas insurers. This decision challenges HMRC’s interpretation of VAT law and sets a strong precedent for cross-border transactions.
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.
A time-to-pay proposal enables a debtor to negotiate structured repayment terms with creditors, creating a legal pathway to avoid insolvency while ensuring creditors’ rights are protected. Commonly sought by companies with tax arrears, such arrangements require careful preparation and timely negotiation to maximise acceptance.
We successfully annulled a bankruptcy order against our client after HMRC failed to properly serve notice of a key hearing. Mr. Gaster proved this procedural error denied him the chance to present evidence of his ability to pay. The court’s judgment emphasized due process under Rule 10.23 of the Insolvency Rules 2016, exposing flaws in HMRC’s conduct and evidence on the adjournment notice.
In Purkiss v Kennedy, the High Court rejected a liquidator’s attempt to recover unpaid PAYE and NICs from Ethos Solutions Ltd’s failed tax avoidance scheme. The court found no fraudulent intent to evade HMRC under Insolvency Act 1986, Section 423. This case highlights HMRC’s challenges in tax recovery via insolvency law and the need to prove intent.
HMRC have been using Horizon Data to raise tax assessments and tax penalties against innocent sub-postmasters. In one such case only after a six year battle when HMRC faced paying costs did they decide to withdraw their tax demands. Even now they refuse to recognise their misconduct should be punished by them paying indemnity costs and have threatened the sub-postmaster victim with a costs order simply for daring to ask for his full costs.
A HMRC Security Notice is a formal notice issued by HM Revenue and Customs (HMRC) to an individual or business requiring them to provide security for certain future tax liabilities. It is a tool used by HMRC where they believe there is a risk of tax loss.
In the case of Robert Don Hunter Dougan v HMRC [2022] TC8471, the First Tier Tribunal (“FTT”) ruled the taxpayer had not deliberately intended to cause a loss…
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…
If you have been charged a very high fee by a solicitor you are able to challenge the fairness and reasonableness utilising the Solicitors Act 1974. However delay in taking action could reduce or eliminate prospects of recovery. If the sum involved is high value, we and counsel could (after a paid review) act on a no win no fee basis where we are only paid if we succeed.