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HMRC ENQUIRIES

Successful Resolution of Complex HMRC Enquiries

Long-running HMRC enquiries into a high-net-worth individual with substantial property interests and a food manufacturing business, turning on a disputed historic valuation of business goodwill.

£5m+
Tax saved for the client
3 min read

Background

Parousia was instructed by a high-net-worth individual with substantial commercial and residential property interests, together with ownership of a food manufacturing business. HMRC had been enquiring into their affairs for many years.

At the centre of the matter was a significant dispute concerning the historic valuation of business goodwill, an issue carrying potentially substantial tax liabilities. Years of correspondence had passed without resolution, leaving the client's affairs unsettled and the eventual exposure unquantified.

Our approach

Parousia began with a detailed review of the full history of the enquiries and the technical basis on which HMRC had built its case, rather than negotiating from the position HMRC had already established.

That review identified a serious deficiency in HMRC's original approach to the goodwill valuation issue. Parousia challenged HMRC's position robustly on that technical ground.

Outcome

HMRC ultimately withdrew its arguments concerning the disputed goodwill values, resulting in tax savings for the client in excess of £5 million.

Parousia subsequently brought the wider enquiries to a conclusion through a negotiated contract settlement with HMRC, providing the client with certainty and drawing a line under many years of tax enquiry and dispute.

Client identities and identifying details have been withheld. Every matter turns on its own facts and the outcomes described are not a guarantee or prediction of the result of any other engagement.

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