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First Tax Tribunal

  • HMRC fights to close Bolt’s VAT loophole

    Legal

    Ride-hailing platform Bolt faces the tax authorities in court today over how it calculates and pays its VAT bill. At the centre of this dispute was the question of whether Bolt could use the tour operators’ margin scheme (TOMS). Under this scheme, businesses only pay VAT on the profit margin they make between buying a [...]

    Electric Bolt car parked in urban setting, showcasing sleek design and eco-friendly transportation for modern city living.
  • Tax judge criticises ‘fabricated AI cases’ cited in appeal against HMRC

    Legal

    A former West Sussex restaurateur has avoided contempt of court after using AI hallucinations as evidence in his £51,000 tax battle against HMRC. HMRC had sent letters to Omar Rafique, former director of Karma Lounge in Worthing, in 2024 demanding payment of over £51,200 and warning that he could face bankruptcy if the debt was [...]

    The Royal Courts of Justice building with its gothic architecture and iconic facade in London on a bright day
  • Yoghurt giant Muller takes on HMRC over corporation tax in legal battle

    Business

    The makers behind Muller Corner and Muller Rice are taking the UK tax authorities to court over a long-running dispute about corporation tax. Muller UK and Ireland Group, Muller Dairy UK, Robert Wiseman and Sons, and TM UK Production are in a battle with HMRC over whether a company can claim tax breaks on ‘goodwill’ [...]

    Muller Rice packaging showcasing new design and flavors in a promotional setting for a business article on product launch
  • Fowl play: Morrisons loses £17m VAT battle over rotisserie chickens

    December 16, 2025

    Supermarket giant Morrisons faces a £17m tax bill after the First-Tier Tax Tribunal threw out its dispute over VAT on cool-down rotisserie chickens. The dispute arose from George Osborne’s controversial 2012 Finance Act changes that sought to clarify the VAT treatment of hot takeaway food, famously known as the “pasty tax” debacle. Morrisons tried to [...]

  • Holly Willoughby’s company survives HMRC tax battle

    November 19, 2025

    A media company run by TV presenter Holly Willoughby has survived the latest round of a tax battle with HMRC. Roxy Media was facing a winding-up petition in the Insolvency and Companies Court over a tax debt reported to total £377,000. The petition, a serious statement of intent by a creditor to shut down a [...]

  • Top court sides with HMRC as NHS hospitals liable for VAT on parking fees

    October 29, 2025

    HMRC brought a case against a branch of NHS hospitals to the Supreme Court over whether VAT should have been charged on hospital car parking fees, and they’ve succeeded. Today marks the end of a five-year legal battle through each court stage over VAT on parking tickets used by patients, visitors, and hospital staff at [...]

  • Sweet relief: Ferrero’s Nutella biscuits remain VAT-free snack

    October 28, 2025

    A Tax Tribunal ruled in favour of Ferrero UK, stating that their ‘Nutella Biscuits’ are zero-rated for VAT, in yet another food battle HMRC has had over the bizarre tax rules around food. The case centred on whether the ‘Nutella Biscuits’ were “biscuits… partly covered with chocolate or some product similar in taste and appearance” [...]

  • Former Chelsea footballer Craig Burley ordered to pay £466,000 to HMRC

    August 19, 2025

    Scottish former footballer and current ESPN pundit Craig Burley has been ordered by the Tax Tribunal to pay HMRC nearly £466,000 in unpaid income tax

  • Upper Tax Tribunal dismisses JP Morgan Chase Bank VAT appeal

    June 20, 2025

    Upper Tribunal judges have kicked out US banking giant JP Morgan Chase's appeal against HMRC's position on taxing intra-group services.

  • Wetherspoons fails to prove cider is not alcohol in tax dispute

    April 24, 2025

    Budget boozer Wetherspoons unsuccessfully argued cider did not fall within the meaning of 'alcoholic beverages' in a VAT dispute with HMRC

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