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Appeals, disputes and investigations - articles

Features and articles from ICAEW related to appeals, disputes and investigations in the UK tax regime.

HMRC to repay VAT on gaming machines

Neil Gaskell 26-05-2020

26 May: HMRC has published guidance outlining how businesses can reclaim overpaid VAT from the historical operation of some gaming machines. In April, the Upper Tribunal dismissed HMRC’s appeal in two long-running VAT cases where claimants argued that to charge standard rate VAT on the operation of specific types of gaming machines was a breach of ‘fiscal neutrality’.

R&D Tax credit efficiency

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James Dudbridge Business and Management 15-04-2020

Manage your R&D Tax credits expertly.

COVID-19: Conduct of tax tribunals

Anita Monteith 24-03-2020

Updated 25 March: First tier tribunal tax proceedings have been put 'on hold' in light of the COVID-19 pandemic.

Managing tax compliance during the COVID-19 crisis

23-03-2020

23 March 2020: to help businesses weather the impact of coronavirus, ICAEW Tax Faculty has put together a Q&A on the basic rules of managing disputes with HMRC when navigating the ramifications of COVID-19.

COVID-19: How to manage HMRC and tax compliance

Anita Monteith 19-03-2020

19 March 2020: we anticipate and hope that HMRC will apply a more relaxed approach in the way it interacts with ordinarily complaint businesses who are facing difficulties as a result of COVID-19. However, an understanding of the basic rules around managing disputes with HMRC will be helpful when navigating the ramifications of COVID-19. The Tax Faculty share questions that may be useful to consider.

HMRC’s dropped appeal against the First-tier Tribunal

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Lindsey Wicks Taxline 12-08-2019

Lindsey Wicks, technical editor in the Tax Faculty, considers the implications of HMRC dropping its appeal against a First-tier Tribunal win for the taxpayer in the Hymanson case concerning lifetime allowance fixed protection.

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