Churchill Tax Investigation

Category Archives: HMRC Fraud Investigation Service

Tax Appeal Struck Out

Scream Wholesale Ltd [2018] TC 06398 The First Tier Tribunal has decided that the appellant’s appeal should be “struck out” as they failed to comply with the Tribunal’s Directions. The appeal for striking out are usually made by HMRC’s litigation … Continue reading

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Large VAT and Corporation Tax Investigation Closed

This case came to us from an accounting firm in London. After the client received the tax investigation letter from HMRC, their accountants absconded and closed their offices and stopped taking any calls or letters! The client was ultimately referred … Continue reading

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Tax fraudster and benefits cheat jailed

Keiran Farrer, 39, has been jailed for four and half years for tax evasion including VAT fraud of £280,000 and benefits cheating. Mr. Farrer had set up fraudulent business through which he stole VAT and used it to pay for … Continue reading

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Serious tax investigation closed

This case was referred to us from another accounting firm in London. The client had been under enquiry for some time for undeclared income relating to the main business. HMRC’s focus was that the business had undeclared sales and that … Continue reading

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School Estates Consultancy Ltd [2018] TC 06283

The First Tier Tribunal has dismissed a taxpayer’s appeals against HMRCʼs decision to require security for liabilities in relation to VAT, PAYE and NICs. The Tribunal found that HMRCʼs decisions to require the security in relation to the tax outstanding … Continue reading

Complex Tax Investigation closed

This tax investigation case came to us from a firm of accountants in London. The case involved a company having been liquidated and director’s loan having been offset. HMRC’s view was that the offset was a payment was subject to … Continue reading

Jail for tax fraudsters for failing to pay over PAYE deducted and false VAT claims for tax and VAT enquiry

Donna Howard and Michael Howard from Scotland have been sentenced to prison for 6 years and 9 months for tax fraud. They failed to pay over the PAYE deducted from Michael Howard???s employees had not been paid over to HMRC. … Continue reading

First Tier, Upper Tribunal and Court of Appeal Cases

Phipps (trading as Ocean Tilers) [2018] TC 06236 The First-tier Tribunal (FTT) partly allowed a taxpayer???s appeal against late filing penalties, finding that the taxpayer???s reliance on his accountant provided him with a reasonable excuse for the initial failures to … Continue reading

Company director jailed for tax fraud following a routine tax investigation

Sanjay Swaminarayan, a company director from North London has been sentenced for 21 months for a ??190k tax fraud. He failed to file tax returns for his company for a number of years and upon a tax investigation from HMRC, … Continue reading

HMRC???s stance on disguised remuneration tax avoidance schemes following the Supreme Court???s decision in Ranger Football Club

Subsequent to the decision of the Supreme Court in??RFC 2012 plc (in liquidation) (formerly Rangers Football Club plc) v Advocate General for Scotland, HMRC are advising tax agents and accountants that they will be inviting users of disguised remuneration schemes … Continue reading