RPC Tax Take
For tax professionals on the move
Expert witnesses required to disclose professional relationship
In the recent case of EXP v Dr Charles Simon Barker  EWHC 1289 (QB), the High Court has emphasized the importance of the independence of expert witnesses and of disclosing any conflicts of interests at the earliest opportunity. Although the case involved a claim for clinical negligence, the ju...
Tribunal orders HMRC to pay taxpayers' costs in avoidance case
In our blog of 3 July 2014, we reported on the decision of the First-tier Tribunal ("FTT") in R, A and M Gardiner v HMRC. Readers will recall that in that case, the FTT overturned penalties which HMRC had imposed on the appellants for negligently filing their returns. Please click here to read ou...
Court of Appeal issues guidance on the meaning of "sham" in pension scheme case
In R v Quillan and others  EWCA Crim 538, a complex fraud case, the Court of Appeal, in ruling that there was no case to answer, provided some helpful comments on the requirements of "sham".
The underlying case involved a criminal prosecution of Mr Quillan and five other defendant...
Burden of proof for information notices on taxpayer
In the recent case of Joshy Mathew v HMRC  UKFTT 139 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), considered where the burden of proof lies for establishing whether documents or information is "reasonably required", for the purposes of paragraph 1(1), Schedule 36, Finance Act 2008.
High Court dismisses negligence claim as taxpayer did not stand up to tax authority!
Law firm Baker & McKenzie LLP (the "Tax Advisers") have successfully defended a claim brought against them for losses arising out of negligent tax advice. The High Court has found that the Tax Advisers had failed to identify or warn their client of a potentail challenge from the relevant tax aut...
Taxpayer succeeds in his application for judicial review of HMRC's decision not to return overpaid income tax
In R (on the application of Andrew Michael Higgs) v HMRC  UKUT 0092 (TCC), the Upper Tribunal ("UT"), exercising its jurisdiction to consider judicial review proceedings, has granted relief in favour of a taxpayer in a dispute in which HMRC refused to repay overpaid income tax.
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.
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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.