YoutubeTwitterLinkedinFacebook

RPC Tax Take

For tax professionals on the move

First-tier Tribunal holds that there is no taxable supply where there is no obligation on a subsidiary company which was receiving subsidiary services from the Group parent

Posted on August 27, 2014 by Nicholas Fernyhough
Nicholas Fernyhough
Nick Fernyhough is a Senior Associate in RPC's tax dispute resolution team, with
User is currently offline

In Norseman Gold plc v HMRC[1] the First-tier Tribunal (Judge Colin Bishopp) ("FTT") dismissed an appeal by Norseman Gold plc ("Norseman") against assessments made pursuant to section 73 VATA 1994 to recover input tax which had been claimed by it, on the basis that as Norseman had not imposed a char... read more

Toasted sandwiches are standard-rated “hot food” for VAT purposes

Posted on August 21, 2014 by Nigel Brook
Nigel Brook
Nigel Brook is an Associate at RPC specialising in commercial litigation, conten
User is currently offline

In Sub One Ltd (t/a Subway) v HMRC[1] the Court of Appeal has upheld the decisions of both the First-tier Tribunal (FTT) and the Upper Tribunal (UT) that toasted sandwiches and "meatball marinara" are "hot food" and therefore, for VAT purposes, amount to standard-rated supplies. This decision has im... read more

Treading uneven boards: VAT claims and setoff – Birmingham Hippodrome Theatre Trust Ltd v HMRC [2014] EWCA Civ 684

Posted on August 14, 2014 by Robert Waterson
Robert Waterson
Robert is a senior associate at RPC with 8 years’ experience in direct tax and V
User is currently offline

The Court of Appeal's decision in this case is likely to create a great deal of uncertainty for taxpayers seeking to recover unlawfully levied VAT from HMRC.   Background From 1990 to 2004, the Birmingham Hippodrome Theatre Trust charged VAT on the price of tickets to see its productions. VAT was... read more

Trading "with a view to the making of a profit" - an objective or subjective test?

Posted on August 06, 2014 by Daniel Wyatt
Daniel Wyatt
Daniel Wyatt is an associate at RPC specialising in commercial litigation and ar
User is currently offline

In Beacon Estates (Chepstow) Ltd v HMRC [2014] UKFTT 686 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') allowed the taxpayer's appeal, holding that 'with a view to' in section 393A(3), Income and Corporation Taxes Act 1988 ('ICTA')[1] imports an objective test when considering relief for tradin... read more

The Rangers Case and EBTs

Posted on July 31, 2014 by Robert Waterson
Robert Waterson
Robert is a senior associate at RPC with 8 years’ experience in direct tax and V
User is currently offline

The following was taken from a longer article by Robert Waterson and Adam Craggs originally published in Tax Journal (25 July 2014, pp16-17, www.taxjournal.com).   On 8 July 2014, the Upper Tribunal (Tax and Chancery Chamber) (UT) handed down its eagerly awaited judgement in HMRC v Murray Group Ho... read more

Reasonable excuse

Posted on July 24, 2014 by Nigel Brook
Nigel Brook
Nigel Brook is an Associate at RPC specialising in commercial litigation, conten
User is currently offline

In the recent case Spink v HMRC[1] the First-tier Tribunal (Tax Chamber) ('FTT') allowed the taxpayer's appeal against the imposition of penalties by HMRC for late payment, as it was satisfied that the taxpayer concerned had a reasonable excuse for the late payment.   Background Ms Spink was the ... 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!

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.

Subscribe to this blog

Tag Cloud

"FURBS" 3 year cap Abbey Tax Albermale CED CGT CIF COP 9 CPR1 CPR3.9 Candy Capital Gains Tax Act 1992 Charities Charlton Colaingrove Cornwallis Corporation tax Costs Court of Appeal DV3 De Britton Discovery assessments Donaldson EB EU Law Easter Enta Excuse Exeter FACTA FII Group FTT Fidex Finance Act Finance Act 2008 Fir First-ier Tax First-tier Tribunal First-tier Tribunal (FTT) First-tier Tribunal (Tax Chamber) Fleming Follower Notice Franked Investment Income GAAP GAAR Goldman Sachs Grattan HMRC HMRC Income and Corporation Taxes Act 1988 HRMC Harben Barker Hartnett Hastings-Bass Human Rights ICTA 1988 ITEPA Jackson Reforms Johnson Judicial Review Kevin Betts v HMRC LSS Legislation Limitation Act Manning Marleasing Mehjoo Morgan Mortgage NGO National Audit Office Nijjar Notice of Requirement OTS PACE PACE 1984 PAYE Parliament Penalty Personal Goodwill Privacy Issues Project Blue QROPS ROSIIP Ramsay Rangers Case Rawcliffe Revenue Rule 18 SDLT SDRT/Stamp Duty Group litigation SFO San Georgio Schedule 11 Self-assessment tax return Silber Simple Specialist Personal Tax Subsidiary Company Supreme Court Switzerland TCGA TMA 1970 Tax Tax Chamber Taxation of Chargeable Gains Act Taxes Management Act Taxpayer Termination Testa The Court of Appeal Tour Operations Margin Scheme Tour Operators Trading Losses Transfer pricing Tribunal Trusts Upper Upper Tribunal VAT VAT security VATA Vodafone agents avoidance capita capital allowances capital gains claimed loss relief closure notice compromise agreement consultation cross-border crown_prosecution crown_prosecution_service disclosure discovery domicile double taxation treaty employment enquiry evidence extension of time first funding gilt strip legal advice privilege limited-recourse loans losses mediation mistake partnership penalties procedure raids relief residence restitutionary remedies search tax dispute tax havens tax litigation tax payments tax_fraud the VAT Act 1994