Churchill Tax Investigation

Category Archives: Tax Investigation

Marble Commercial Contracting Limited TC 0656 [2018] – Default Surcharge

The First Tier Tribunal has dismissed the appeal in relation to the default surcharge where the appellant failed to make a payment under the payment on account regime. The appellant paid their VAT electronically to HMRC on the 7th day … Continue reading

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Yechiel TC 0683 [2018] – Principal Private Residence Relief

The First Tier Tribunal has issued it’s decision on whether a property qualified for the principal residence exemption. The Tribunal judges felt that a short occupation period of three months together with the initial intention for to live permanently in … Continue reading

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High flying businessman jailed following tax investigation

A Yorkshire businessman Jason Butler has been jailed for 9 years following a complex tax investigation by HMRC Fraud Investigation Service. Mr. Butler had masterminded a £9.8 million VAT fraud involving a complex chain of offshore companies in the US, … Continue reading

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Complex tax investigation closed

This client was referred to us by a firm of accountants in North London. The client ran an Italian restaurant and had been subjected to a HMRC investigation for almost 3 years with tax assessments and penalties in excess of … Continue reading

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Lo TC 0605 [2018] – Principal Private Residence

The First Tier Tribunal considered if the tax payer’s occasional occupation at the property over a period of time amounted to her making it her principal residence. Although the tax payer tried to convince the judges that making the property … Continue reading

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Jail for shop keeper for VAT fraud

A London based shop keeper has been jailed for VAT fraud of £120,000. Mr. Alaina Imponge, resident of Hartnoll Street, Holloway, carefully used 7 seven limited companies for VAT refunds 2011 and 2014 for 85 mostly false repayment claims. HMRC … Continue reading

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Tax investigation closed after one meeting

This was a tax investigation that HMRC opened into a retail outlet. Having considered the case and the background, we invited HMRC officers for a meeting at our client’s premises where we explained in detail our client’s position and the … Continue reading

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Food chain tax fraudsters jailed after tax investigation

Four tax fraudsters who ran a well known chain of restaurants have been jailed for a period totalling 10 years. They were involved in a tax fraud totalling £800,000 including pocketing staff tips and under declaring the sales as well … Continue reading

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Tax investigation closed through Contractual Disclosure Facility (CDF)

This client came to us from the Midlands and was already under a tax investigation for failing to disclose income. We considered the merits of the case and suggested that a full disclosure under Contractual Disclosure Facility (CDF) would be … Continue reading

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Henderson [2018] TC 06528 – Tax penalties cancelled

The First Tier Tribunal judge ordered for the penalties to be cancelled due to special circumstances with the taxpayers and their family tragedies including terminal illness of the parents and subsequent death. The judge found that there was no reasonable … Continue reading

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