RPC Tax Take
For tax professionals on the move
HMRC'S APPLICATION FOR SECURITY FOR COSTS REFUSED
HMRC'S APPLICATION FOR SECURITY FOR COSTS REFUSED - GSM EXPORT (UK) LTD (IN ADMINISTRATION) AND ANOTHER v HMRC
The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a refusal of repayment of VAT.
Applicants for search warrants must make full and frank disclosure to the court
The following is taken from an article by Adam Craggs, originally published in Tax Journal on 31 October 2014.
Readers may recall that in September 2010, the Chief Secretary to the Treasury, Danny Alexander, announced plans to tackle non-compliance in the tax system over the Spendi...
Tribunal orders HMRC to pay taxpayer's costs – Ian Elder v HMRC
The decision of the First-tier Tribunal (Tax Chamber) ('FTT') in Ian Elder v Commissioners for HMRC offers a useful summary of the FTT's approach on the assignment of appeals to the Complex category, applications to bar a party from participating in proceeding and costs sanctions.
Tax Tribunal confirms the time period in which HMRC must open an enquiry
As readers will be aware, HMRC generally has twelve months from the date a company files a return to open an enquiry. In Dock and Let Ltd v Revenue and Customs Commissioners, the First-tier Tribunal (Tax Chamber) ('FTT') had to consider the question of whether that twelve-month period includes...
FTT prevents HMRC from having two bites of the cherry!
In Lady Henrietta Pearson v HMRC  UKFTT 890 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') concluded that HMRC had "ignored" its previous decision by seeking to reduce the amount of a VAT refund which it had ordered HMRC make to Lady Henrietta Pearson ('the taxpayer').
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 ...
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.