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Category Archives: Tax Tribunal

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


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


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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Tax Appeal lost for undeclared sales

Aziz [2018] TC 06405 The First Tier Tribunal has decided to uphold the income tax, national insurance and VAT assessments including penalties as issued by HMRC. The appeal was filed by the appellant following HMRC’s investigation including covert/ undercover inspections. … Continue reading


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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Cyclops Electronics UT/2016/0193

The Upper Tribunal has decided in favour of HMRC in relation to the multi-million pound tax avoidance scheme promoted by Cyclops Electronics and Graceland Fixing and used by over a hundred other businesses. In summary the businesses involved in the … Continue reading

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Free Tax Seminar – Friday 23 Feb 2018 – 6pm

Churchill Tax will be hosting another free tax seminar on Friday 23rd February 2018 at Double Tree Hilton, Holborn, London. The seminar will start at 6pm and finish at around 7:45pm. The following topics will be covered by our speakers: 1-    2017 … Continue reading

Tax Fraud: Millionaire Businessman Faces Jail

A four year prison term has been handed down to a millionaire business owner who has not paid tax because he described himself as someone who is not a paperwork person. The businessman from Orpington, Peter Charles Duffield managed two … Continue reading

Farmer Jailed after tax investigation

Gerald Moane was jailed in 2014 for stealing over a million pounds in VAT. The tax fraud was uncovered by HMRC’s tax investigation specialist team. Mr Moane has now been given a confiscation order to pay back almost £400,000 or … Continue reading

HMRC lose Tax Tribunal case

The tax tribunal appeal by Elder TC 05747 has been awarded against HMRC’s discovery assessments. The judge found that even though Elder had underpaid tax, the discovery assessments should not have been raised by HMRC