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RPC Tax Take

For tax professionals on the move

Success for taxpayer before the Supreme Court in pension scheme case

Posted on September 03, 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 John Mander Pension Scheme Trusts Limited v Commissioners for Her Majesty's Revenue and Custom's [1], the Supreme Court has allowed the appellant's appeal holding that the tax charge on withdrawal of approval for a retirement benefits scheme arose in 1996/97, when the scheme ceased to qualify, ra... read more

Searching Requirements when applying for Search Warrants

Posted on August 27, 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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The Divisional Court (Davis LJ and Hickinbottom J) has confirmed, in Chatwani[1], that state agencies applying for search warrants have a duty to make full disclosure to the court and the court should take an inquisitive approach when considering any such application.   Background The Chatwani br... read more

Taxpayer's application to have HMRC's winding-up petition dismissed fails due to lack of evidence

Posted on August 19, 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 Winnington Networks Communications Ltd v HMRC[1], the Chancery Division Companies Court (Nicholas Le Poidevin QC) refused the taxpayer company's application to have HMRC's winding-up petitions dismissed, as it had failed to provide evidence that it had a real prospect of successfully disputing th... read more

Court of Appeal rejects HMRC's appeal and application for a stay in judicial review proceedings

Posted on August 12, 2015 by Nicole Kostic
Nicole Kostic
Nicole is an Associate at RPC and specialises in contentious tax work. She advis
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The Court of Appeal (Arden LJ, Black LJ and Floyd LJ) recently confirmed the circumstances in which the Court will exercise its case management powers and grant a stay where a taxpayer is pursuing both an appeal before the First-tier Tribunal ("FTT") and judicial review ("JR") proceedings in the Adm... read more

High Court dismisses investors' judicial review challenge to the legality of APNs in Rowe and Others v HMRC

Posted on August 07, 2015 by Nicholas Fernyhough
Nicholas Fernyhough
Nick Fernyhough is a Senior Associate in RPC's tax dispute resolution team, with
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The eagerly awaited judgment of the Administrative Court (Mrs Justice Simler) in Nigel Rowe and Others v HMRC[1], was handed down last Friday. The case concerned a judicial review challenge by a number of investors to the legality of Partner Payment Notices ("PPN's") (a variant of accelerated paymen... read more

Entrepreneurs' relief not available for disposal of syndicate capacity by a Lloyd's name

Posted on July 31, 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 Carver v HMRC [2015] UKFTT 0168 (TC), the First-tier Tribunal (FTT), has provided helpful guidance on the key requirements of entrepreneurs' relief (ER), under section 169H, Taxation of Chargeable Gains Act 1992 (TCGA).   Background Mr Carver (the Appellant) is an underwriter at Lloyd's (a Llo... 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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Tag Cloud

'Schedule 36' 'contempt of court' 'information notices' 'provisional liquidator' 'statutory records' 'unpaid VAT' 'winding up petition' APNs Appealing to the Upper Tribunal Application for Security for Costs CGT CJEU CPR Careless Charities Choose Companies Court Contingent liabilities Corporation tax Costs Costs order Court of Appeal Court of Session Creditor's petition Crown Prosecution Service Data Select Denton Discovery assessments Duplication ECJ Edwards v Bairstow Expert witness FII FTT Finality First-tier Tribunal Follower Notice Fraud Fresh Evidence GAAR HMRC HMRC failure High Court Human Rights ITEPA Income Tax Income and Corporation Taxes Act 1988 Information notice; Schedule 36 Finance Act 2008 Insurance Irrational 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 Leeds City Council Legislation Legitimate Expectation Limitation Lloyd's underwriters MTIC fraud McCarthy & Stone Mortgage NICs National Insurance Natural Justice Negligence Notice of Appeal Overpayment of tax PACE PAYE POCA PPNs Parliament Part 25 Civil Procedure Rules 1998 Penalty Pension Permission to Appeal Personal Goodwill Priority Privilege Proceeds Of Crime Act QROPS ROSIIP Ramsay Remedies Research & Development Restitution Retroactive Rule 10 Tribunal Rules Rule 18 SDLT SFO SIPP SME Same Issues Schedule 55 Finance Act 2009 Search Warrants Section 35 Separate claims Settlement Shares Specialist Personal Tax Stay Strike out Supreme Court Switzerland Tax Evasion Tax appeal Trading Losses UT Unreasonable Upper Tribunal VAT VAT fraud VATA Whether trade carried out on a commercial basis administration agents agreement application for summons to be set aside assessment avoidance bad faith tax evasion binding burden of proof capital allowances capital gains case management charge to tax 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 entrepreneurs' relief evasion evidence expenses of training and ownership of a racehorse expert evidence extension of time failure to produce evidence funding group relief independence of expert information notice information notices jurisdiction to issue summons late appeal loss relief losses mediation misstatement mistake mitigation notice of cessation paragraphs 1 and 13 Schedule 24 Finance Act 2007 partnership penalities penalties pension scheme planning procedure provisional liquidator public law raids reasonable excuse reasonably required refund repayment residence retirement benefit scheme schedule 36 section 1119 CTA 2009 section 169 TCGA 1992 section 29 TMA 1970 section 80 VATA 1994 section 85 VATA 1994 settle sham statement of case tax advice tax havens tax related penalty time limit for assessments time limits trade ultra vires undertaking unreasonable conduct valid venture capital companies witness summons