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RPC Tax Take

For tax professionals on the move

Expert witnesses required to disclose professional relationship

Posted on May 20, 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 the recent case of EXP v Dr Charles Simon Barker [2015] 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... read more

Tribunal orders HMRC to pay taxpayers' costs in avoidance case

Posted on May 13, 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 our blog of 3 July 2014, we reported on the decision of the First-tier Tribunal ("FTT") in R, A and M Gardiner v HMRC[1]. Readers will recall that in that case, the FTT overturned penalties which HMRC had imposed on the appellants for negligently filing their returns. Please click here to read ou... read more

Court of Appeal issues guidance on the meaning of "sham" in pension scheme case

Posted on May 07, 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 R v Quillan and others [2015] EWCA Crim 538, a complex fraud case, the Court of Appeal, in ruling that there was no case to answer, provided some helpful comments on the requirements of "sham". Background The underlying case involved a criminal prosecution of Mr Quillan and five other defendant... read more

Burden of proof for information notices on taxpayer

Posted on April 30, 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 the recent case of Joshy Mathew v HMRC [2015] UKFTT 139 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), considered where the burden of proof lies for establishing whether documents or information is "reasonably required", for the purposes of paragraph 1(1), Schedule 36, Finance Act 2008.   ... read more

High Court dismisses negligence claim as taxpayer did not stand up to tax authority!

Posted on April 23, 2015 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
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Law firm Baker & McKenzie LLP (the "Tax Advisers") have successfully defended a claim brought against them for losses arising out of negligent tax advice. The High Court has found that the Tax Advisers had failed to identify or warn their client of a potentail challenge from the relevant tax aut... read more

Taxpayer succeeds in his application for judicial review of HMRC's decision not to return overpaid income tax

Posted on April 16, 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 R (on the application of Andrew Michael Higgs) v HMRC [2015] UKUT 0092 (TCC), the Upper Tribunal ("UT"), exercising its jurisdiction to consider judicial review proceedings, has granted relief in favour of a taxpayer in a dispute in which HMRC refused to repay overpaid income tax.   Background... 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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We regularly present seminars for leading firms of accountants on topics within our expertise. If you would like to discuss the possibility of our team running a seminar for your firm, please contact Adam Craggs.

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