RPC Tax Take

For tax professionals on the move

Tribunal considers jurisdiction in relation to 'special relief' and allows taxpayer's appeal

Posted on September 30, 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 James Ronaldson Scott v HMRC[1], a case in which the taxpayer appealed HMRC's refusal to grant "special relief" under paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (TMA 1970),  the First-tier Tribunal (FTT) has confirmed that it can only decide whether HMRC's refusal was unreasonable, in ... read more

Taxpayer succeeds in research and development claim

Posted on September 23, 2015 by Bridget Essam
Bridget Essam
Bridget is a Paralegal at RPC specialising in contentious tax. Bridget's practic
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In Monitor Audio Ltd v HMRC[1], the First-tier Tribunal (FTT) has allowed the taxpayer's appeal, concluding that research and development (R&D) tax deductions were available to it under section 1044, Corporation Tax Act 2009 (CTA 2009).   Background Monitor Audio Limited (Monitor) is a design... read more

Tribunal finds HMRC's actions unconscionable

Posted on September 16, 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 John Clark v HMRC[1], the First-tier Tribunal (FTT) has found that special relief, in terms of paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (paragraph 3A), ought to have been granted to a taxpayer who suffered from serious learning difficulties.   Background The taxpayer was registere... read more

Think long and hard before withdrawing your appeal

Posted on September 10, 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 Rolls Group & Others HMRC[1], the First-tier Tribunal (FTT) has refused to reinstate VAT appeals, pursuant to an application made under Rule 17(3) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Rules), many months after withdrawal of their appeals.   Backgroun... read more

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

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.

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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 Act 2009 Corporation tax Costs Costs order Court of Appeal Court of Session Creditor's petition Crown Prosecution Service Data Select Denton Determinations Discovery assessments Duplication ECJ Edwards v Bairstow Expert witness FII FTT FTT Procedure 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 Institutional Investor 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 Out of Time Overpayment of tax PACE PAYE POCA PPNs Parliament Part 25 Civil Procedure Rules 1998 Partner Enterprise 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 17 Rule 18 SDLT SFO SIPP SME Same Issues Schedule 1AB Schedule 55 Finance Act 2009 Search Warrants Section 35 Self-assessment tax return Separate claims Settlement Shares Special relief Specialist Personal Tax State aid Stay Strike out Supreme Court Switzerland TMA 1970 Tax Evasion Tax appeal Trading Losses UT Unconscionable Unreasonable Upper Tribunal VAT VAT fraud VATA Wednesbury unreasonableness Whether trade carried out on a commercial basis administration agents agreement application for summons to be set aside application to reinstate case 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 extension to 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 unconscionable behaviour undertaking unreasonable conduct valid venture capital companies withdrawal of appeals witness summons