The Kittel Principle (From Computer Chips to Outsourcing Labour Supplies) The Kittel principle is a much talked about subject when it comes to allegations [...]

CTM was instructed by the director of a hotel group in the successful Tribunal appeal of a £600,000 HMRC Discovery Assessment. It centred around [...]

We previously wrote a short article about Deliberate Penalties for knowingly submitting incorrect tax/VAT returns. We recently, and successfully, represented a director of a [...]

Mecsek-Gabona Kft (‘Mecsek’) was a Hungarian company that legitimately wholesaled various products, including seed. It sold rapeseed to an Italian company (Agro-Trade srl), who [...]

CTM has received an important written decision from the Tribunal in an appeal that we handled on behalf of a Mexican Restaurant. It relates [...]

We have noticed that the First-Tier Tax Tribunal has been become much more tolerant with traders in Missing Trader Intra Community (“MTIC”) appeals. An [...]

The Court of Appeal in Northern Ireland overturned a decision of the First-Tier Tax Tribunal and the High Court regarding how HMRC must plead [...]

In another CTM case, HMRC had changed its interpretation of the law when it came to the use of red diesel in vehicles that [...]

The law had always seemed to be on the side of HMRC when it came to allocating VAT payments. If the company was in [...]