RPC Tax Take
For tax professionals on the move
2014 – The year that was
Seasonal greetings to all of our readers!
2014 has been another busy year for the RPC Tax Take team. Continuing a tradition we started last year we are bringing the year to a close with a look back at some of our most popular blog posts from the last 12 months.
Kicking off the year in s...
Tribunal adopts a literal interpretation of the provisions in allowing the taxpayer's appeal
In Philip Shirley v HMRC,  the First-tier Tribunal (Tax Chamber) (FTT) concluded that a provision in a statute rewritten as part of the Tax Law Rewrite Project should be literally interpreted as the wording in question was clear and unambiguous.
Philip Shirley (the taxpayer) was res...
HMRC's information notice was too vague
This case saw the First-tier Tribunal (Tax Chamber) (FTT) uphold the appeal of the taxpayer against penalties imposed by HMRC for non-compliance with an information notice issued by HMRC pursuant to paragraph 1, Schedule 36, Finance Act 2008 (the Information Notice). The FTT found that the informati...
HMRC mislead appellants into believing they have a remedy in the Tribunal in contractual settlement dispute
In Morris and another v HMRC, the First-tier Tribunal (“the FTT”) has confirmed that it does not have jurisdiction to determine a dispute relating to the correct valuation of assets which were the subject of a contractual settlement with HMRC.
Following the death of Mr Sutton in 2...
HMRC'S APPLICATION FOR SECURITY FOR COSTS REFUSED
HMRC'S APPLICATION FOR SECURITY FOR COSTS REFUSED - GSM EXPORT (UK) LTD (IN ADMINISTRATION) AND ANOTHER v HMRC
The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a refusal of repayment of VAT.
Applicants for search warrants must make full and frank disclosure to the court
The following is taken from an article by Adam Craggs, originally published in Tax Journal on 31 October 2014.
Readers may recall that in September 2010, the Chief Secretary to the Treasury, Danny Alexander, announced plans to tackle non-compliance in the tax system over the Spendi...
About this blog
Albert Einstein once remarked, on trying to complete his tax return: "This is too difficult for a mathematician. It takes a philosopher!". As tax practitioners are only too well aware, tax legislation continues to increase in length and complexity with the passing of each Finance Act. There is also a steady stream of new case law. Our hope is that, against this background, RPC Tax Take will be a useful source of current information and comment to busy practitioners. It features regular postings on the latest news and developments in UK tax law, together with a number of practical Practice Notes written by specialist lawyers at RPC.
We welcome comments and feedback – please get in touch!
Seminars for accountants
We regularly present seminars for leading firms of accountants on topics within our expertise. If you would like to discuss the possibility of our team running a seminar for your firm, please contact Adam Craggs.