Deliberate Allegation Test
Deliberate Allegation Test HMRC often argue that a company, or individual, has not declared sufficient tax and that they acted deliberately. This allegation has [...]
HMRC Compliance Check
HMRC Compliance Check If you receive a letter from HMRC stating that they are to commence a compliance check, this can often create a [...]
The Challenges of Defending MTIC (Kittel) Fraud Allegations
The Challenges of Defending MTIC (Kittel) Fraud Allegations Although CTM conducts the advocacy in complex Tax Tribunal appeals without tax barristers, David Bedenham is [...]
KITTEL/MTIC FRAUD – OUTSOURCING PAYROLL SERVICES
Payroll company fraud is widespread and often goes undetected by businesses until HMRC conduct a tax investigation and inform you that there are VAT, [...]
The Kittel Principle
The Kittel Principle (From Computer Chips to Outsourcing Labour Supplies) The Kittel principle is a much talked about subject when it comes to allegations [...]
VAT Status – CT Scans
CTM represented a team of consultant doctors (cardiologists and radiologists) who offered CT scans and other related services in order to diagnose heart issues. [...]
HMRC site ‘careless’ behaviour to avoid being time barred
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 [...]
HMRC Kittel Investigations – Early Intervention Essential
CTM was instructed by AB Cleaners Limited, a large contract cleaning business employing some 600+ office cleaners. Having previously sourced its own staff and [...]
MTIC Fraud Appeal – Airtime
MTIC FRAUD APPEAL - AIRTIME CTM appeared for the client in this substantial airtime MTIC case. Contrary to HMRC’s allegations, the Tribunal found that [...]
Personal Liability Notice
PERSONAL LIABILITY NOTICES CTM has succeeded in 2 recent Tribunal appeals regarding the issuing by HMRC of Personal Liability Notices (“PLN’s”) to company directors [...]