VAT-FRAUD

Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

No reasonable excuse for the late payment of CGT: In P Kothari v HMRC [2026] UKFTT 1035 (TC) (9 July), the FTT upheld a penalty for late payment of CGT, finding that difficulties in raising funds against properties received in specie did not...

Interest on overpaid VAT: For most VAT practitioners, the decision in HMRC v Colaingrove Ltd [2025] UKUT 360 (TCC) (21 October) will be of historical interest only as the interest regime for VAT that was at issue here has been completely...

Repayment of withholding tax: Skatteforvaltningen v Solo Capital Partners LLP [2025] EWHC 2364 (Comm) (2 October) is the long-awaited judgment in the case under which the Danish tax authorities are suing various individuals and firms in respect of...

SEISS (and AI): In HMRC v M Gunnarsson [2025] UKUT 247 (TCC) (23 July), the taxpayer operated through a personal service company and was therefore ineligible for Coronavirus Self-Employment Income Support Scheme (SEISS). He nonetheless applied for...

HMRC’s power to deregister where VAT fraud

SDLT MDR was available:T Yeomans v HMRC [2024] UKFTT 955 (TC) (24 October) is another SDLT multiple dwellings relief case but unlike some other cases, where the phrase ‘clutching at straws’ comes to mind, this one was clearly...

The limited circumstances in which HMRC can cancel a VAT registration number.