RPC Tax Take
For tax professionals on the move
Excuses, excuses – Tribunal considers 'reasonable excuse' and allows taxpayer appeal
In Barking Brickwork Contractors Limited v HMRC, 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.
Mr Burling is the sole director of...
Upper Tribunal prevents HMRC from reneging on a settlement agreement – Southern Cross Employment Limited
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. 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...
Tribunal confirms tax relief for expenditure incurred on R&D
In Pyreos Ltd v HMRC, the taxpayer has successfully appealed HMRC's decision to disallow tax relief for expenditure incurred on research and development ("R&D").
Pyreos Ltd (the "Appellant") made claims for relief under section 1119, Corporation Tax Act 2009 ("CTA"), during 20...
Defendants receive custodial sentences for contempt of court in VAT case
In the recent case of HMRC v Munir & Others, 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.
On 18 March 2014, the High Court appointed Mr Wilson as...
Tribunal concludes that HMRC's information request was too vague and ambiguous
There were two matters before the First-tier Tribunal (Tax Chamber) ("FTT") in Couldwell Concrete Flooring Limited v HMRC. 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 (...
Expert witnesses required to disclose professional relationship
In the recent case of EXP v Dr Charles Simon Barker  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...
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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