VAT Disputes and Assessments

CTM advises on complex VAT disputes arising from HMRC assessments, denied reclaims, penalties and technical disagreements. We act in matters involving substantial VAT exposure and contested HMRC decisions where necessary.

Our Work Includes

• VAT assessments and best-judgment challenges
• denied VAT reclaims
• classification and liability disputes
• VAT penalties and interest
• appeals against officer decisions

Approach

VAT disputes are fact-sensitive and technical. We focus on:

• evidential weaknesses in HMRC's case
• statutory and procedural errors
• proportionality and best-judgment principles
• preparation for appeal or settlement