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
The recent case of Portland Gas Storage Limited v The Commissioners for HMRC  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...
Taxpayer succeeds in loss relief claim
In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC  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...
HMRC fail to demonstrate negligence in tax planning case
In the case of R, A and M Gardiner v HMRC, the First-tier Tribunal (Tax Chamber) ('FTT') overturned penalties imposed by HMRC on the appellant taxpayers for negligently filing their returns.
The three appellants were husband, wife and son. In 2005, the appellants participated in...
High Court gives stamp of approval to retrospective anti-avoidance legislation
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  E...
Information notices suspended by FTT to allow the taxpayers to seek judicial review
In Whitefields Golf Club Ltd & Others v HMRC, 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...
Two loans better than one – FTT allows taxpayer's appeal in 'benefit in kind' case
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.
The appellant taxpayer, Ms E...
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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