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RPC Tax Take

For tax professionals on the move

Tribunal allows taxpayer's appeal and confirms he was carrying on a trade on a commercial basis

Posted on February 05, 2016 by Nicole Kostic
Nicole Kostic
Nicole is an Associate at RPC and specialises in contentious tax work. She advis
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In Akhtar Ali v HMRC [2016] UKFTT 8 (TC), the First-tier Tribunal (FTT), in allowing the taxpayer's appeal, has provided some helpful guidance on the factors to be taken into consideration when deciding whether activities comprise a trade which is commercial, for the purposes of section 66, Income T... read more

Court of Appeal confirms validity of third party information notices

Posted on January 29, 2016 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
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In Derrin Brothers Properties Limited & Others v HMRC [2016] EWCA Civ 15, the Court of Appeal  has dismissed the Appellants' appeal against the High Court's refusal to quash third party information notices issued by HMRC pursuant to paragraph 2, Schedule 36, Finance Act 2008 (the Notices).   B... read more

HMRC fails to satisfy the Tribunal that residential property purchased for a pension fund was "taxable property"

Posted on January 20, 2016 by Nicholas Fernyhough
Nicholas Fernyhough
Nick Fernyhough is a Senior Associate in RPC's tax dispute resolution team, with
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In J & A Young (Leicester) Limited and Others v HMRC [2015] UKFTT 0638 (TC) TC 04771, the First-tier Tribunal (FTT), has allowed the taxpayers' appeals and held that certain residential property acquired by a self-administered occupational pension scheme was not "taxable property", for the purpo... read more

Supreme Court confirms that when making a confiscation order and assessing the amount of benefit obtained by an offender any VAT accounted to HMRC should be ignored

Posted on January 14, 2016 by Adam Craggs
Adam Craggs
Adam heads our market-leading Tax Disputes team and is an accredited mediator. H
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In R v Harvey [2015] UKSC 73, the Supreme Court allowed the appeal of Mr Jack Harvey (the Appellant) against the decision of the Court of Appeal (Criminal Division) and confirmed that when making a confiscation order, and assessing the amount of benefit obtained by an offender within the meaning of ... read more

Tribunal allows company's appeal and confirms that the four-year time limit does not apply to corporation tax self-assessment returns

Posted on January 08, 2016 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 Bloomsbury Verlag GmbH v HMRC [2015] UKFTT 660 (TC),the First-tier Tribunal (Tax and Chancery) (FTT) has held that the four-year time limit does not apply to corporation tax self-assessment returns and that trading losses can be carried forward even though they were not  included in a return.  ... read more

UK source of interest

Posted on December 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 Ardmore Construction and Andrew Perrin v HMRC [2015] UKUT 633 (dual appeal), the Upper Tribunal (UT) dismissed the taxpayers appeals and confirmed that they had received UK source dividends on which UK income tax was deductible at source.   Background   Ardmore Construction Ltd (Ardmore) and ... 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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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 Application to strike out HMRC's case Badges of trade Business purpose CGT CJEU CPR Capital gains tax Careless Carrying on a trade Charities Choose Companies Court Confiscation Orders 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 ECHR ECJ EU Law Edwards v Bairstow European Convention on Human Rights Expert witness FII FTT FTT Procedure Finality Finance Act 2004 Finance Act 2008 First-tier Tribunal Flip-Flop Scheme Follower Notice Four year time limit Fraud Fresh Evidence GAAR HMRC HMRC failure High Court Human Rights ITA 2007 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 Share dealing Shares Shop Direct Group Special relief Specialist Personal Tax State aid Stay Strike out Supreme Court Switzerland TMA 1970 Tax Evasion Tax appeal Taxable Property Taxes Management Act 1970 Taxpayer Tower McCashback Trade which was commercial Trading Trading Losses Tribunal Rules UK income tax UK source dividends UT Unconscionable Unreasonable Upper Tribunal VAT VAT fraud VATA Wednesbury unreasonableness Whether trade carried out on a commercial basis abuse of power administration agents agreement anti-avoidance 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 closing an enquiry closure notice compromise conflict of interest contract cross-border disclosure disclosure of professional relationship discovery discovery assessment 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 late notification of chargeability loss relief losses mediation misstatement mistake mitigation notice of cessation opening inquiry options ordinarily resident paragraphs 1 and 13 Schedule 24 Finance Act 2007 partnership penalities penalties penalty determination pension scheme planning principal private residence relief procedure provisional liquidator public law raids reasonable excuse reasonably required refund repayment repayment claim 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 sections 222 and 223 TCGA 1992 settle sham split year treatment statement of case tax advice tax havens tax related penalty taxpayers appeals time limit for assessments time limits trade trustee ultra vires unconscionable behaviour undertaking unfairness unreasonable conduct valid venture capital companies withdrawal of appeals witness summons