RPC Tax Take
For tax professionals on the move
Tribunal considers jurisdiction in relation to 'special relief' and allows taxpayer's appeal
In James Ronaldson Scott v HMRC, a case in which the taxpayer appealed HMRC's refusal to grant "special relief" under paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (TMA 1970), the First-tier Tribunal (FTT) has confirmed that it can only decide whether HMRC's refusal was unreasonable, in ...
Taxpayer succeeds in research and development claim
In Monitor Audio Ltd v HMRC, the First-tier Tribunal (FTT) has allowed the taxpayer's appeal, concluding that research and development (R&D) tax deductions were available to it under section 1044, Corporation Tax Act 2009 (CTA 2009).
Monitor Audio Limited (Monitor) is a design...
Tribunal finds HMRC's actions unconscionable
In John Clark v HMRC, the First-tier Tribunal (FTT) has found that special relief, in terms of paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (paragraph 3A), ought to have been granted to a taxpayer who suffered from serious learning difficulties.
The taxpayer was registere...
Think long and hard before withdrawing your appeal
In Rolls Group & Others HMRC, the First-tier Tribunal (FTT) has refused to reinstate VAT appeals, pursuant to an application made under Rule 17(3) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Rules), many months after withdrawal of their appeals.
Success for taxpayer before the Supreme Court in pension scheme case
In John Mander Pension Scheme Trusts Limited v Commissioners for Her Majesty's Revenue and Custom's , the Supreme Court has allowed the appellant's appeal holding that the tax charge on withdrawal of approval for a retirement benefits scheme arose in 1996/97, when the scheme ceased to qualify, ra...
Searching Requirements when applying for Search Warrants
The Divisional Court (Davis LJ and Hickinbottom J) has confirmed, in Chatwani, that state agencies applying for search warrants have a duty to make full disclosure to the court and the court should take an inquisitive approach when considering any such application.
The Chatwani br...
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.