YoutubeTwitterLinkedinFacebook

RPC Tax Take

For tax professionals on the move

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
User is currently offline

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
User is currently offline

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
User is currently offline

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

Upper Tribunal imposes penalty in excess of £1 million on QC for failure to comply with information notices

Posted on April 08, 2015 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
User is currently offline

In HMRC v Romie Tager [2015] UKUT 0040 (TCC), the Upper Tribunal (Judge Colin Bishopp) ("UT"), has considered tax related penalties under paragraph 50, Schedule 36, Finance Act 2008, for failure to comply with an information notice. The UT imposed a penalty on Mr Tager amounting to almost £1.25 mill... read more

Success for successor company in tax appeal

Posted on April 02, 2015 by Nigel Brook
Nigel Brook
Nigel Brook is an Associate at RPC specialising in commercial litigation, conten
User is currently offline

In Leekes Limited v HMRC [2015] UKFTT 0093 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") has held that a taxpayer that succeeded to a trade was entitled to set carried-forward pre-succession losses against all of its trading profits and did not have to stream the profits of the succeeded trade... read more

Avoidance scheme effective despite HMRC's attempt to rely on Ramsay

Posted on March 25, 2015 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
User is currently offline

In Gemsupa Limited and Consolidated Property Wilmslow Limited v HMRC [2015] UKFTT 0097 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") found that an avoidance scheme designed to avoid corporation tax on chargeable gains on the disposal of properties through the use of share sales and options to ... 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!

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.

Subscribe to this blog

Tag Cloud

Application for Security for Costs CGT CJEU CPR Charities Contingent liabilities Corporation tax Costs Court of Appeal Court of Session Crown Prosecution Service ECJ FII FTT Finality First-tier Tribunal Follower Notice Fraud GAAR HMRC HMRC failure High Court Human Rights ITEPA Income Tax Information notice; Schedule 36 Finance Act 2008 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 Legislation Limitation Mortgage NICs National Insurance Negligence Overpayment of tax PACE PAYE POCA Parliament Part 25 Civil Procedure Rules 1998 Penalty Personal Goodwill Privilege Proceeds Of Crime Act QROPS ROSIIP Ramsay Restitution Retroactive Rule 18 SDLT SFO Section 35 Settlement Shares Specialist Personal Tax Supreme Court Switzerland Tax Evasion Trading Losses UT Upper Tribunal VAT VATA Whether trade carried out on a commercial basis agents application for summons to be set aside avoidance burden of proof capital allowances capital gains claimed loss relief cross-border disclosure discovery dishonesty domicile double taxation treaty duty of full and frank disclosure employment status enquiry evasion evidence expenses of training and ownership of a racehorse funding group relief information notice information notices jurisdiction to issue summons loss relief losses mediation misstatement mistake mitigation partnership penalities penalties planning procedure provisional liquidator public law raids reasonable excuse reasonably required refund repayment residence schedule 36 statement of case tax advice tax havens tax related penalty trade undertaking witness summons