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RPC Tax Take brings current information and comment to busy practitioners, featuring the latest news and developments in UK tax law.

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Blog

Bradshaw – Tribunal confirms ignorance of the law is a reasonable excuse and cancels  penalties

Topic: Tax Take 09.08.2018 Read more
Blog

Shaw: Tribunal cancels penalties … again!

Topic: Tax Take 06.08.2018 Read more
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Publication

Tax update August 2018

Topic: Tax Take 01.08.2018 Read more
Blog

Tager – Court of Appeal allows taxpayers' appeals and reduces penalties for failure to comply with information notices

Topic: Tax Take 31.07.2018 Read more
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Publication

VAT update July 2018

Topic: Tax Take 25.07.2018 Read more
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Blog

Allpay - Tribunal refuses HMRC permission to amend its Statement of Case and awards costs to the taxpayer

Topic: Tax Take 23.07.2018 Read more
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Publication

Non-residents and UK property

Topic: Tax Take 19.07.2018 Read more
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Blog

Ames: No EIS relief without income tax claim but Tribunal grants judicial review of HMRC's decision

Topic: Tax Take

Published by Constantine Christofi, Associate

In Ames v HMRC [2018] UKUT 190, the Upper Tribunal (UT) has held that capital gains tax (CGT) relief under the Enterprise Investment Scheme (EIS) is not available on the disposal of shares where no income tax relief was claimed on their acquisition. However, in refusing to allow a late claim for EIS income tax relief, HMRC had misapplied the relevant guidance, fettered its discretion, and failed to consider material facts and the UT therefore granted judicial review of HMRC's decision.

16.07.2018 Read more
Blog

Bell - The importance of selecting the correct forum when alleging unfairness on the part of HMRC

Topic: Tax Take 05.07.2018 Read more
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Publication

Tax update July 2018

Topic: Tax Take

Published by Adam Craggs, Partner

In this month’s update we report on new EU transparency rules for tax intermediaries, HMRC’s revised Disguised Remuneration Settlement Terms and the Law Society’s Response to HMRC’s consultation on Tax Avoidance involving profit fragmentation.

03.07.2018 Read more