VAT Case Studies

The Khan Partnership is proud of its extensive experience supporting clients with VAT discrepencies and disputes.

VAT Case Studies

The Khan Partnership is proud of its extensive experience supporting clients with VAT discrepencies and disputes.

Acted for a large corporate in the First-tier Tax Tribunal against HMRC’s denial of input tax in the sum of £12.2m.  The appeal raised novel points regarding HMRC’s double recovery of VAT and a direct challenge to HMRC’s flagship FCIB banking evidence.  The appeal was reported as a “tax case that matters” in the Tax Journal. 

Acted for a successful stock market regulated corporate in respect of HMRC retrospective VAT assessments totalling £97 million in respect of its purchase and sale of European Union Emissions Allowances (“EUAs”). We appealed the two VAT assessments to the First-tier Tax Tribunal and corresponded with HMRC with a view to reaching an early settlement of the matters. The two VAT assessments were subsequently withdrawn by HMRC with no tax liability and HMRC paid our client’s costs. 

Acted for leading UK car manufacturer in respect of High Court claims against HMRC for payment of compound interest in respect of claims for repayment of VAT under claimed or overpaid to HMRC prior to 2007 following the case of Fleming.

Advised major international car manufacturer in respect of a tax challenge by HMRC over benefits in kind relating to its employee car ownership scheme, concerning thousands of vehicles annually.