LEXLAW Solicitors & Barristers
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.
Personal Liability Notices (PLNs) are a powerful HMRC enforcement mechanism that can make company directors and officers personally liable for unpaid corporate tax debts, including PAYE, National Insurance Contributions, VAT, and CIS. In 2026, PLNs are increasingly used in insolvency and enforcement scenarios, placing directors’ personal assets and professional futures at direct risk.
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.
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 Brayfal Tax Appeal Decision highlights the significance of a three-person VAT tribunal in complex high-value fraud cases. Unlike a two-member tribunal with a judge, where the judge’s opinion can be overruled by the other member, a three-person panel ensures balanced decision-making. Lexlaw advocates for future VAT tribunal hearings to be heard by two chairmen and one judge to improve fairness and expertise. Contact Lexlaw to discuss the implications of this decision and get expert VAT litigation support.