RPC Tax Take

For tax professionals on the move

Tax Tribunal confirms the time period in which HMRC must open an enquiry

Posted on October 30, 2014 by Nicholas Allan
Nicholas Allan
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As readers will be aware, HMRC generally has twelve months from the date a company files a return to open an enquiry[1]. In Dock and Let Ltd v Revenue and Customs Commissioners[2], the First-tier Tribunal (Tax Chamber) ('FTT') had to consider the question of whether that twelve-month period includes... read more

FTT prevents HMRC from having two bites of the cherry!

Posted on October 22, 2014 by Daniel Wyatt
Daniel Wyatt
Daniel Wyatt is an associate at RPC specialising in commercial litigation and ar
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In Lady Henrietta Pearson v HMRC [2014] UKFTT 890 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') concluded that HMRC had "ignored" its previous decision by seeking to reduce the amount of a VAT refund which it had ordered HMRC make to Lady Henrietta Pearson ('the taxpayer'). Background The ta... read more

GMAC's strategy for limiting VAT payments proved lawful in ECJ

Posted on October 16, 2014 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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The following is taken from an article by Robert Waterson and Nigel Brook, originally published in International Tax Review (12 September 2014). The decision of the ECJ in the GMAC[1] case represents a comprehensive win for the taxpayer. Although many accounts of the decision have focused upon the ... read more

HMRC lose employment status case

Posted on October 09, 2014 by Kristiana Reynolds
Kristiana Reynolds
Kristiana is a third seat trainee solicitor in RPC's Commercial Disputes team, f
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In the recent case of EMS (Independent Accident Management Services) Limited v HMRC [2014] UKFTT 891 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), found in favour of the taxpayer on the question of whether or not an employment relationship existed. Background The Appellant's business involv... read more

Tribunal allows taxpayer to make a late appeal and rejects HMRC's overly formalistic approach

Posted on October 01, 2014 by Nigel Brook
Nigel Brook
Nigel Brook is an Associate at RPC specialising in commercial litigation, conten
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In Chirag Patel v HMRC[1] the First-tier Tribunal ('FTT') decided that a letter from the taxpayer's accountant constituted a late appeal against a discovery assessment, despite it not being expressed as such.   Background HMRC understood, from information held by them, that the taxpayer may not h... read more

Tax Tribunal has no jurisdiction to consider public law issues in direct tax appeal

Posted on September 24, 2014 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
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The following is taken from an article by Adam Craggs, originally published in Tax Journal (29 August 2014, p29,   There has been a great deal of debate in recent years regarding the extent to which the First-tier Tribunal has jurisdiction to determine tax appeals on the basis... 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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