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RPC Tax Take

For tax professionals on the move

Tax avoidance scheme succeeds before the Upper Tribunal

Posted on March 04, 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 Tower Radio Limited and another v HMRC[1], the taxpayers successfully utilised a scheme which was designed to take advantage of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA). Background During the periods relevant to this case, no liability to income tax arose under Chapter... read more

Taxpayer successfully relies on human rights argument to defeat HMRC following the taxation of the same profits twice

Posted on February 27, 2015 by Nigel Brook
Nigel Brook
Nigel Brook is an Associate at RPC specialising in commercial litigation, conten
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The appellant, in Ignatius v HMRC[1], has successfully fought off an attempt by HMRC to strike out his appeal, by relying on the European Convention on Human Rights ("ECHR").   Background The appellant, a barrister, was in the "transitional regime" applicable to barristers moving from the "cash" ... read more

High Court criticises HMRC's conduct and compels it to honour its undertakings

Posted on February 19, 2015 by Kristiana Reynolds
Kristiana Reynolds
Kristiana is a third seat trainee solicitor in RPC's Commercial Disputes team, f
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The published judgment in Abbey Forwarding[1] will not make for comfortable reading for HMRC. Having instigated the winding up of a profitable business, which led to the dismissal of 23 employees, and accused  innocent directors of fraud, HMRC then withdrew all assessments made against the company a... read more

"Horse play" – Tribunal concludes that racehorse ownership was a gamble and not a trade and rejects the taxpayer's loss relief claim

Posted on February 13, 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 recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. Ewan Leslie James McMorris v HMRC[1]is the latest case to consider the circumstances in which a taxpayer may deduct losses incurred from his other income under section 64, ... read more

Out of court settlement may lead to adjustment in CGT liability

Posted on February 05, 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 Court of Session has found in favour of the taxpayer in Sir Fraser Morrison v HMRC[1], and confirmed that a payment of £12m, made by the taxpayer in an out of court settlement, following a claim for damages for misrepresentation, may be deducted under section 49, Taxation of Chargeable Gains Act... read more

FTT decision pays dividends for Mr and Mrs Jones

Posted on January 29, 2015 by Nick Allan
Nick Allan
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In Richard Jones, Julie Jones v HMRC[1], the First-tier Tribunal (Tax Chamber) (FTT) has decided that the owners of an insolvent recruitment consultancy do not have to pay employment taxes in respect of dividends paid to them which they subsequently reclassified as salary.   Background Mr and Mrs... 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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