Representative Matters

CTM acts in complex HMRC investigations, VAT disputes, Kittel litigation and tax tribunal appeals. The examples below illustrate representative work handled by the practice.

Kittel and VAT Tribunal Appeals

CTM Law has particular experience in Kittel appeals/VAT input tax denial cases, including Tribunal decisions where HMRC's inference-led approach to "knowledge" or "means of knowledge" has been tested and rejected, and matters where HMRC has withdrawn shortly before a hearing.

Published analysis of selected Kittel decisions:

• PTGI: burden of proof and evidence in Kittel appeals
• Ulster Metal Refiners (2021): Connection to fraud disproved
• G.M.P. Baird Limited (2025): Tribunal allows appeal and overturns penalties

Other Tax Disputes

CTM Law also advises on VAT assessments, discovery assessments, penalties, settlement strategy, and procedural issues arising in Tribunal litigation, or matters resolved without a hearing following negotiation.