First Tier Tribunal case continues to make the news

13th Sep 2017

The success we had earlier this year helping Mr & Mrs Belcher successfully appeal a decision made by HMRC, at the First Tier Tax Tribunal, is still making news on a variety of company websites across the accounts profession. The case continues to create interest due to the decision supporting families that operate various businesses, even when in a similar field.

The First Tier Tribunal reached its decision to uphold the appeal even though Mr & Mrs Belcher had been submitting partnership tax returns for a number of years. They also shared a bank account, a point HMRC usually focuses on when considering whether there are close organisational and economic links.

The case is being used in articles and blogs to demonstrate that decisions on issues such as this will continue to be reached based on a case by case basis. It also shows that even though the various parties are related, it should not influence any decision – a wife can quite feasibly help her husband in his business (in her capacity as his wife) and still carry on her own business (in her capacity as a sole proprietor).

I was delighted to have been able to help Mr & Mrs Belcher with their successful appeal. As well as saving the clients a considerable sum of money it has shown that with careful preparation and research, together with detailed knowledge of the relevant laws including EU law, HMRC decisions can be challenged and demonstrated as unsafe. It is also gratifying to see that the hard work that the team and I put into the case is continuing to be used as advice by many others in business and with VAT and Tax issues

If you would like to discuss aspects relating to this case or have a VAT dispute you wish to talk through you can contact me at or telephone 01603 675639.

The original article can be found here. If you would like more information on how we can help with HMRC and tax issues please click here.