RPC Tax Take
For tax professionals on the move
GMAC's strategy for limiting VAT payments proved lawful in ECJ
The following is taken from an article by Robert Waterson and Nigel Brook, originally published in International Tax Review (12 September 2014).
The decision of the ECJ in the GMAC case represents a comprehensive win for the taxpayer. Although many accounts of the decision have focused upon the ...
HMRC lose employment status case
In the recent case of EMS (Independent Accident Management Services) Limited v HMRC  UKFTT 891 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), found in favour of the taxpayer on the question of whether or not an employment relationship existed.
The Appellant's business involv...
Tribunal allows taxpayer to make a late appeal and rejects HMRC's overly formalistic approach
In Chirag Patel v HMRC the First-tier Tribunal ('FTT') decided that a letter from the taxpayer's accountant constituted a late appeal against a discovery assessment, despite it not being expressed as such.
HMRC understood, from information held by them, that the taxpayer may not h...
Tax Tribunal has no jurisdiction to consider public law issues in direct tax appeal
The following is taken from an article by Adam Craggs, originally published in Tax Journal (29 August 2014, p29, www.taxjournal.com).
There has been a great deal of debate in recent years regarding the extent to which the First-tier Tribunal has jurisdiction to determine tax appeals on the basis...
Claim for entrepreneurs' relief succeeds: Tribunal finds that the removal from the payroll did not end taxpayer's employment
The First-tier Tribunal (Tax Chamber) (FTT) has decided in Corbett v HMRC that removing a taxpayer from a company's payroll before a sale of that company did not end her employment for the purposes of claiming entrepreneur's relief.
Mrs Corbett claimed entrepreneurs' relief from capita...
Tribunal rejects Ramsay argument and allows taxpayer's appeal in corporate bond case
In Hancock & Hancock v HMRC the First-tier Tribunal (FTT) has upheld the taxpayer's appeal against HMRC's decision that a chargeable gain arose on the redemption of secured discounted loan notes and rejected HMRC's purposive construction of the relevant legislation.
Mr and Mrs...
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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Seminars for accountants
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.