RPC Tax Take

For tax professionals on the move

An enquiry is as an enquiry does – HMRC's narrow interpretation of what constitutes an enquiry is rejected by the Upper Tribunal

Posted on July 17, 2014 by Robert Waterson
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The recent case of Portland Gas Storage Limited v The Commissioners for HMRC [2014] UKUT 0270 (TCC), considered two important questions: what is an enquiry? and what is a decision? Mercifully, the Upper Tribunal (UT) has confirmed that the answer requires little linguistic acrobatics and the applica... read more

Taxpayer succeeds in loss relief claim

Posted on July 10, 2014 by Daniel Wyatt
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Daniel Wyatt is an associate at RPC specialising in commercial litigation and ar
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In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC [2014] UKFTT 350 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') held that a company which had not made a cash capital contribution to a limited liability partnership could nonetheless claim loss relief against its other profits in re... read more

HMRC fail to demonstrate negligence in tax planning case

Posted on July 03, 2014 by Nigel Brook
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Nigel Brook is an Associate at RPC specialising in commercial litigation, conten
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In the case of R, A and M Gardiner v HMRC[1], the First-tier Tribunal (Tax Chamber) ('FTT') overturned penalties imposed by HMRC on the appellant taxpayers for negligently filing their returns.   Background The three appellants were husband, wife and son. In 2005, the appellants participated in... read more

High Court gives stamp of approval to retrospective anti-avoidance legislation

Posted on June 27, 2014 by Nicholas Fernyhough
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A challenge to the lawfulness of the retrospective effect of legislation amending section 45, Finance Act 2003 ('FA 2003'), fell at the first hurdle in a recent application for judicial review heard by Mrs Justice Andrews in R (on the application of St Matthews (West) Ltd and others) v HMRC [2014] E... read more

Information notices suspended by FTT to allow the taxpayers to seek judicial review

Posted on June 18, 2014 by Daniel Wyatt
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In Whitefields Golf Club Ltd & Others v HMRC,[1] the First-tier Tribunal (Tax Chamber) ('FTT') suspended the effect of its decision in relation to information notices issued by HMRC pursuant to paragraph 1, Schedule 36, Finance Act 2008 (the 'information notices') which it had, less than two mon... read more

Two loans better than one – FTT allows taxpayer's appeal in 'benefit in kind' case

Posted on June 12, 2014 by Nigel Brook
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In the recent decision of the First-tier Tribunal (Tax Chamber) (FTT) in Elizabeth Amri v HMRC, the FTT rejected HMRC’s interpretation of the employment-related loan legislation contained in Chapter 7, Part 3, ITEPA 2003 and allowed the taxpayer’s appeal.   Background The appellant taxpayer, Ms E... read more

Appealing to the Upper Tribunal

Civil Tax Appeals

Funding tax litigation

Confiscation orders

Restraint proceedings

The role of the forensic accountant

Interviews under caution

Arrest and what happens next

Dawn raids’ and risk management

HMRC’s Criminal Powers

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!

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