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Tax Success for Trinity Barrister


In the case of M J Hickey Plant Hire and Contracts Ltd v The Commissioners for HM Revenue and Customs: [2017] UKUT 0308 (TCC), Trinity barrister, Richard Stubbs successfully appealed a First Tier Tribunal decision regarding a penalty imposed on the appellant company in respect of inaccuracies in its VAT returns.

The basis of the successful appeal was the  calculation of potential lost revenue where part of a VAT period is repeatedly delayed to the following period but always paid; albeit late. The Upper Tribunal held that correct calculation was on delayed tax basis as opposed to normal rule basis proposed by HMRC, which had been accepted by First Tier Tribunal, resulting in a reduction to the penalty imposed by over £147,000.

Richard is a member of Chambers' Agriculture, Business, Chancery, Costs and Employment practice groups. Richard is also a qualified Mediator and is a member of Trinity's Alternative Dispute Resolution (ADR)Team.

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