Tag: Tax Litigation

EIS relief, Enterprise Investment Scheme, HMRC tax appeals, qualifying trade, Upper Tribunal, First-tier Tax Tribunal, tax litigation, York SD Limited, Putney Power, EIS qualifying business activity, tax disputes solicitors, income tax relief withdrawal

York SD Ltd and Others v HMRC: What the Rooftop Solar EIS Appeal Means for Investors and Companies

The Upper Tribunal has granted partial permission to appeal in York SD Limited and Others v HMRC, a case examining whether a single rooftop solar panel installation could satisfy the EIS “qualifying business activity” requirement before six companies scaled up into much larger overseas solar projects. We break down the tribunal’s reasoning, the high bar for challenging findings of fact, and what the decision, read alongside Putney Power v HMRC, means for companies and investors relying on EIS relief.

Primary keywords: VAT assessment, HMRC VAT assessment, best judgment assessment, taxable person, VAT registration error, wrong taxable person, VAT1 registration, limited company VAT, HMRC appeal, First-tier Tax Tribunal, VAT appeal solicitor, tax litigation, HMRC dispute, VAT registration dispute, section 73 VATA 1994, VAT Act 1994, HMRC best judgment, VAT registration correction, HMRC error, tax tribunal appeal, VAT assessment withdrawal, LEXLAW, tax disputes, HMRC solicitor London, specialist tax counsel, witness statement tax tribunal, preliminary issue tax tribunal, VAT case study, HMRC VAT investigation

Defeating HMRC’s £1m VAT Assessment

LEXLAW forced HMRC to withdraw a near £1m VAT best judgment assessment after we demonstrated it had been issued against the wrong taxable person. A historic VAT registration error by HMRC lay at the root of the dispute. Our legal investigation with specialist tax counsel secured HMRC’s total defeat before trial.

The First-tier Tribunal ruled in favour of Hastings Insurance Services Ltd, allowing VAT recovery for services to a Gibraltar-based insurer. Learn what this judgment means for cross-border VAT claims.

Landmark Tax Tribunal Win for VAT Recovery Rights: Hastings Insurance Services v HMRC

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.

Tax Avoidance vs. Asset Concealment: Purkiss v Kennedy Limits HMRC’s Insolvency Powers

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.

Post Office Scandal Mr Bates LEXLAW Tax Disputes HMRC Solicitors Appeal

British Post Office Horizon IT Scandal: HMRC’s ancillary attack on UK Postmasters

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.

Challenging Validity of Discovery Assessments; Robert Don Hunter Dougan v HMRC

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…