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RPC Tax Take

For tax professionals on the move

Excuses, excuses – Tribunal considers 'reasonable excuse' and allows taxpayer appeal

Posted on June 25, 2015 by Robert Waterson
Robert Waterson
Robert is a senior associate at RPC with 8 years’ experience in direct tax and V
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In Barking Brickwork Contractors Limited v HMRC[1], the First-tier Tribunal ("FTT") decided that a taxpayer had a reasonable excuse for late filing and set aside the penalties which had been charged by HMRC pursuant to Schedule 55, Finance Act 2009.   Background Mr Burling is the sole director of... read more

Upper Tribunal prevents HMRC from reneging on a settlement agreement – Southern Cross Employment Limited

Posted on June 18, 2015 by Nicole Kostic
Nicole Kostic
Nicole is an Associate at RPC and specialises in contentious tax work. She advis
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In our blog of 27 February 2014, we commented on the decision of the First-tier Tribunal ("FTT") in Southern Cross Employment Agency Limited v HMRC[1]. Readers will recall that in that case, the FTT allowed the taxpayers appeal and held that a comprise agreement was binding on HMRC. Please click her... read more

Tribunal confirms tax relief for expenditure incurred on R&D

Posted on June 10, 2015 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
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In Pyreos Ltd v HMRC[1], the taxpayer has successfully appealed HMRC's decision to disallow tax relief for expenditure incurred on research and development ("R&D").   Background Pyreos Ltd (the "Appellant") made claims for relief under section 1119, Corporation Tax Act 2009 ("CTA"), during 20... read more

Defendants receive custodial sentences for contempt of court in VAT case

Posted on June 03, 2015 by Nicholas Fernyhough
Nicholas Fernyhough
Nick Fernyhough is a Senior Associate in RPC's tax dispute resolution team, with
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In the recent case of HMRC v Munir & Others[1], HMRC successfully applied to the Court for committal of three company officers for contempt of court where an order appointing a provisional liquidator was knowingly breached.   Background On 18 March 2014, the High Court appointed Mr Wilson as... read more

Tribunal concludes that HMRC's information request was too vague and ambiguous

Posted on May 28, 2015 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
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There were two matters before the First-tier Tribunal (Tax Chamber) ("FTT") in Couldwell Concrete Flooring Limited v HMRC[1]. The first was an application by HMRC to strike out the appellant's appeal against an information notice issued on 13 January 2014, pursuant to Schedule 36, Finance Act 2008 (... read more

Expert witnesses required to disclose professional relationship

Posted on May 20, 2015 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
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In the recent case of EXP v Dr Charles Simon Barker [2015] 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... 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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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.

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Tag Cloud

'Schedule 36' 'contempt of court' 'information notices' 'provisional liquidator' 'statutory records' 'unpaid VAT' 'winding up petition' Application for Security for Costs CGT CJEU CPR Charities Contingent liabilities Corporation tax Costs Costs order Court of Appeal Court of Session Crown Prosecution Service ECJ Expert witness FII FTT Finality First-tier Tribunal Follower Notice Fraud GAAR HMRC HMRC failure High Court Human Rights ITEPA Income Tax Information notice; Schedule 36 Finance Act 2008 Judicial Review Jurisdiction Keary Developments Limited v Tarmac Construction Limited and another [1995] 3 All ER 534 Knauf GmbH v British Gypsum Ltd [2002] 1 WLR 907 Legislation Limitation Mortgage NICs National Insurance Negligence Overpayment of tax PACE PAYE POCA Parliament Part 25 Civil Procedure Rules 1998 Penalty Personal Goodwill Privilege Proceeds Of Crime Act QROPS ROSIIP Ramsay Research & Development Restitution Retroactive Rule 10 Tribunal Rules Rule 18 SDLT SFO SIPP SME Schedule 55 Finance Act 2009 Section 35 Settlement Shares Specialist Personal Tax Supreme Court Switzerland Tax Evasion Trading Losses UT Upper Tribunal VAT VATA Whether trade carried out on a commercial basis agents agreement application for summons to be set aside avoidance binding burden of proof capital allowances capital gains claimed loss relief compromise conflict of interest contract cross-border disclosure disclosure of professional relationship discovery discretion dishonesty domicile double taxation treaty duty of full and frank disclosure employment status enquiry evasion evidence expenses of training and ownership of a racehorse expert evidence failure to produce evidence funding group relief independence of expert information notice information notices jurisdiction to issue summons loss relief losses mediation misstatement mistake mitigation partnership penalities penalties pension scheme planning procedure provisional liquidator public law raids reasonable excuse reasonably required refund repayment residence schedule 36 section 1119 CTA 2009 section 80 VATA 1994 section 85 VATA 1994 settle sham statement of case tax advice tax havens tax related penalty trade ultra vires undertaking unreasonable conduct valid venture capital companies witness summons