Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
England and Wales decisions
Decisions matching the current search
The tribunal dismissed ITS Plant-Tech’s VAT appeal, finding the payroll companies provided payroll administration only and not taxable labour supply.
The First-tier Tribunal refused Smartprice (NE) Ltd’s application for broader disclosure in a VAT appeal, holding the requested material was too wide, disproportionate, and not necessary to decide the pleaded issues.
The Tribunal refused reinstatement after HMRC withdrew the VAT decision under appeal, holding that no appealable decision remained and jurisdiction had ceased.
The tribunal upheld most income tax and VAT assessments against John Smith, finding he continued the accountancy business after its 2003 sale and acted deliberately.
The First-tier Tribunal refused to reinstate Omar Rafique’s VAT appeal after automatic strike-out, finding repeated non-compliance with directions and no good explanation.
VAT appeal on EV charging: the tribunal held public charge-point electricity can, in principle, fall within Note 5(g) and the reduced rate.
The First-tier Tribunal struck out a VAT appeal for lack of jurisdiction, holding that only the person who accounted for the VAT could claim repayment under s80 VATA 1994.
The Tribunal ordered HMRC to pay the appellant’s costs on the standard basis after withdrawal, but directed detailed assessment rather than summary assessment.
The First-tier Tribunal refused HMRC’s strike out application in a VAT appeal, finding the taxpayer had an arguable case that section 73 time limits may apply.
The tribunal held that lidded wicker baskets in luxury food hampers were ancillary to the food and drink supplies, so they shared the same VAT treatment. The appeal was allowed.
Explore more
