First-tier Tribunal (Tax Chamber)
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Massala Exotic Ltd & Miah
Right of appeal. Tax on the grounds of hardship. Vat assessment. Date of the hearing. Independent review. Review conclusion letter
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Hook (t/a Sylmis Puppies also known as Sylml Puppies)
Trading name of an insurer. Business bank account. Income tax assessments. Accounting period
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Kenwright
Notice of appeal. Personal liability notice. Tax chamber. Time limit. First-tier tribunal. Company's agent
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Sonder Europe Ltd
Travel agent. Apartments from third party landlords. Holiday accommodation. Special scheme. Tour operator
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Ebuyer (UK) Ltd
Order for disclosure of documents. Time bar issue. Relief from sanctions. Witness statements. Due diligence. Good reason
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Spirit Motor Company Ltd
Reasonable excuse. Surcharge liability notice. Direct debit. Value added tax
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Aizio Associates Ltd and Others
Input tax. Appeals against the penalties for the periods. Taxable person on the importation of goods
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Polyteck Building Services Ltd
Second default within a surcharge period results in a penalty. Reasonable excuse. Surcharge period. Due date. Vat return
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Divisia
Sales of goods. Value added tax. Authorisation to use. Protection of the revenue. First-tier tribunal
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SB Wakefield Ltd
Surcharge liability notice. Reasonable excuse. Default in payment. Accounting period
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Shah (as Executor of the Estate of Anantrai Maneklal Shah Deceased)
Surcharge liability notice. Reasonable excuse. Accounting period
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3D Crowd CIC
Costs of business gifts. Goods imported. Input tax. Taxable supplies
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Maxxim Residential Design Ltd
Appeal against the personal liability notices. Civil evasion penalty assessment in a type of case. Input tax. Vat return
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W. W. M. Rose & Sons Ltd
Statutory due dates for payment of tax. Second default within a surcharge period results in a penalty. Reasonable excuse. Due date
- Hughes Property Partners Ltd
- HUGHES PROPERTY PARTNERS LIMITED v Her Majesty's Revenue & Customs, TC 08829
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Coonley Trading Ltd and Another
Input tax. Penalty notice. Appeal dismissed. Second appellant
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Nations Recruitment Ltd
Reasonable excuse. Surcharge liability notice. Value added tax. Accounting period
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P.R.B. Trading Ltd
Protective appeal against the penalty assessment. Good reason. Common ground. Upper tribunal
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City Plant Ltd
Notice of appeal. Tax assessments. Enforcement action. Time limits. Upper tribunal
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St Patrick's International College Ltd and Others
Public sector equality duty. Breach of the principle of fiscal neutrality. Similar objects. Higher education
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ABA Motors Ltd
Assessments for input tax. Fetter on the right of appeal. Hardship application. Motor vehicles. Trader fraud. Bank statement for the period
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Zaman
Burden of proof. Third party witness evidence. Findings of fact
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Elbrook (Cash & Carry) Ltd
Tax loss. Burden of proof in a criminal case. Fraudulent evasion. Witness statement. Soft drinks. Cross examination
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Mort
Supply of goods. Tax treatment of the principal service. Building materials. Appeal in relation. Predominant element
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Ellis
General considerations of fair hearings. Appeal to the tribunal. Witness statements. Witness evidence. Insolvency service
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Sports Invest UK Ltd
Second player representation agreement. Third party payment of the consideration. Employment contract. Supply of services
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Innate-Essence Ltd
Unexpected guest test. Health benefits. Common beverages. First-tier tribunal. Strong taste. Sugar content
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Rolldeen Estates Ltd
Right of appeal. Input tax. Exempt supplies. Lease agreements of current tenants
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Beigebell Ltd (No. 2)
Fraudulent tax evasion. Knowledge of the transactions. State of mind. First-tier tribunal