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Claus v HMRC

18 December 2012 / Robert Maas
Issue: 4384 / Categories: Comment & Analysis , Business , Income Tax
ROBERT MAAS reveals a strange tax case


  • Notice of hearing.
  • Consideration for toys.
  • Defining what constitutes money’s worth.
  • Supplies to minors.
  • Problems in accounting for import VAT.

A transcript of what appears to me to be the recent First-tier Tribunal decision in Claus v HMRC has come into my possession (I won’t say how). As it does not appear to have been published elsewhere I thought that it might interest readers.


In this case HMRC were represented by Mr Scrooge. The taxpayer did not appear and was not represented.

Mr Scrooge explained to me that Mr Claus is reputedly very eccentric. He expects people to communicate with him by writing their message on a piece of paper folding it and inserting it up a chimney. HMRC did this.

However they...

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