April 2025
Successful Kittel Tribunal Appeal 2025
Successful Kittel Tribunal Appeal 2025 VAT Fraud in Payroll [...]
Kittel VAT Fraud – A Liquidator’s High Court Claim
In our article ‘How to win a Kittel Appeal’ we [...]
March 2025
How to win a Kittel Tribunal Appeal
KITTEL Investigations and Appeals You need to read this [...]
February 2025
Deliberate Allegation Test
Deliberate Allegation Test HMRC often argue that a company, [...]
HMRC Compliance Check
HMRC Compliance Check If you receive a letter from [...]
The Challenges of Defending MTIC (Kittel) Fraud Allegations
The Challenges of Defending MTIC (Kittel) Fraud Allegations Although [...]
KITTEL/MTIC FRAUD – OUTSOURCING PAYROLL SERVICES
Payroll company fraud is widespread and often goes undetected [...]
December 2023
The Kittel Principle
The Kittel Principle (From Computer Chips to Outsourcing Labour [...]
VAT Status – CT Scans
CTM represented a team of consultant doctors (cardiologists and [...]
HMRC site ‘careless’ behaviour to avoid being time barred
CTM was instructed by the director of a hotel [...]
HMRC Kittel Investigations – Early Intervention Essential
CTM was instructed by AB Cleaners Limited, a large [...]
November 2022
MTIC Fraud Appeal – Airtime
MTIC FRAUD APPEAL - AIRTIME CTM appeared for the [...]
Personal Liability Notice
PERSONAL LIABILITY NOTICES CTM has succeeded in 2 recent [...]
MTIC Fraud – Outsourcing Payroll Services
MTIC FRAUD – OUTSOURCING PAYROLL SERVICES The outsourcing of [...]
MTIC Fraud Tribunal Success
MTIC FRAUD TRIBUNAL SUCCESS CTM appeared for the client, [...]
Import Duty Tribunal Appeal
IMPORT DUTY TRIBUNAL APPEAL CTM were instructed by one [...]
May 2021
Relying on an Agent Article
Understanding Court/Tribunal Judgements Subject - The Taxpayer’s Right to [...]
MTIC Analysis
Understanding Court/Tribunal Judgements Subject – MTIC Fraud (Knew [...]
PLN Analysis 2
Understanding Court/Tribunal Judgements Subject - Deliberate Penalties/Personal Liability Notices [...]
PLN Analysis
Understanding Court/Tribunal Judgements Subject - Deliberate Penalties or Personal [...]
June 2020
HMRC Time to Pay Arrangements
Getting HMRC to agree to time to pay arrangements [...]
Zero-rated VAT on Digital Services HMRC
This an area where was have provide written advice [...]
Restoration of Seized Goods
This article is designed to briefly explain the rules [...]
General Disclosures of Fraud
In addition to our article on COP9 Disclosures where [...]
COP9 Procedure
COP9 disclosures are there for those who have committed [...]
March 2020
Can you Appeal a Tax Tribunal Decision/Judgement?
The First-Tier Tax Tribunal judgements are very difficult to [...]
What to expect at a Tax Tribunal Hearing?
This article is simply to put peoples’ mind at [...]
Cross-Examination of Witnesses
If you give evidence at a hearing, your evidence [...]
Striking Out an Appeal
It’s worth dealing with this subject, albeit briefly. If [...]
Serving Evidence/Documents Late
It is very common for the taxpayer to believe [...]
The Normal Tribunal Appeal Process
There are 3 types of appeal - Basic, Standard [...]
HMRC Activity During Coronavirus Outbreak
It should be known that many decisions and responses [...]
Appeal the Tax Assessment, not just the Deliberate Penalties.
We previously wrote a short article about Deliberate Penalties [...]
February 2020
Liquidators Action Against Directors
Where companies are wound up by HMRC for unpaid [...]
Outsourcing Payroll Services Linked to MTIC Fraud
MTIC fraud is becoming more prevalent with companies providing [...]
Personal ‘Deliberate’ Penalties
This is a short article to explain what HMRC [...]
Fraud in Customer Chain (Mecsek-Gabona Kft)
Mecsek-Gabona Kft (‘Mecsek’) was a Hungarian company that legitimately [...]
July 2019
CTM Success in VAT Security Appeal
CTM has received an important written decision from the [...]
February 2019
De-registration of VAT numbers unlawful at times
HMRC de-register businesses for VAT for many reasons. The [...]
Repayment Supplement when HMRC repay VAT late
Few people know that HMRC must pay the taxpayer [...]
Tribunal’s Hands Tied in Certain Cases
In some appeals, mainly excise cases, the only option [...]
MTIC Fraud News
We have noticed that the First-Tier Tax Tribunal has [...]
September 2018
Research and Development
If you’re reading this, then you already know that [...]
Time to Pay Arrangements
A common request we receive from those that are [...]
VAT Security
HMRC have the power to issue a ‘Notice of [...]
July 2018
Recovering Legal Fees if Successful on Appeal
Ordinarily, neither HMRC nor the taxpayer can recover costs [...]
HMRC ‘Best Judgement’ Assessments
This has always angered CTM clients because it seems that [...]
Late Appeal to Tax Tribunal
Appealing late to the First-Tier Tax Tribunal needs to [...]
April 2018
Personal Penalties
HMRC have the power to raise penalties for tax [...]
HMRC Raising Tax Assessments Out of Time
Many business are receiving VAT, or Corporation Tax, assessments [...]
HMRC Pleadings in Fraud Cases
The Court of Appeal in Northern Ireland overturned a [...]
Drilling rigs can use red diesel
In another CTM case, HMRC had changed its interpretation [...]
HMRC Debt Recovery
Probably the No.1 question we receive relates to HMRC’s [...]
