Latest by Adam Craggs

Publication

Wealth and trusts quarterly digest

Published on 23 May 2018. By Adam Craggs, Partner

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Welcome to our latest Wealth and Trusts digest. Our quarterly digest is specifically tailored for you and aims to provide up to date commentary, analysis and guidance on key sector developments. It is written by our wealth and trusts teams to assist you and your clients in responding to market trends and legal developments. We would welcome the opportunity to discuss any issues you may have and always welcome feedback on the content of our publications.

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Publication

VAT update April 2018

Published on 24 April 2018. By Adam Craggs, Partner

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In this month’s update we report on the publication of the draft agreement on the UK’s withdrawal from the EU; the Government’s “split payment” collection model for online sales by non-UK sellers; and HMRC’s revised guidance on the cost sharing exemption.

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Blog

Jackson : HMRC penalised in penalties case

Published on 04 April 2018. By Adam Craggs, Partner

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In Jackson v HMRC [2018] UKFTT 0064 (TC), the First-tier Tribunal (FTT) has held that HMRC had misapplied the law in respect of penalties it had issued to the taxpayer for filing late returns.

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Blog

Rowe and Vital Nut – Court of Appeal delivers its judgments in APN judicial review challenge

Published on 02 March 2018. By Adam Craggs, Partner

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In Rowe and Vital Nut, the Court of Appeal has dismissed the claimant taxpayers' appeals in judicial review proceedings challenging the legality of Accelerated Payment Notices (APNs) and Partner Payment Notices (PPNs).

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Blog

Bilta: litigation privilege attaches to documents created during internal investigation into VAT claim

Published on 16 February 2018. By Adam Craggs, Partner

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In Bilta (UK) Ltd (in liquidation) and ors v Royal Bank of Scotland Plc and another [2017] EWHC 2525 (Ch), the High Court has held that documents prepared by the Royal Bank of Scotland Plc (RBS) in the course of an investigation into allegations made by HMRC were protected by litigation privilege.

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Publication

Customs and excise quarterly update, February 2018

Published on 13 February 2018. By Adam Craggs, Partner

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Welcome to the February edition of our customs and excise quarterly update.

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Blog

Spurs 2 : 0 HMRC – termination payment not taxable earnings

Published on 20 December 2017. By Michelle Sloane, Senior Associate and Adam Craggs, Partner

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The Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal (FTT) that payments made by Spurs in respect of two players on early termination of their contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).

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Blog

Jiminez: High Court quashes information notices issued to non-UK resident taxpayer

Published on 05 December 2017. By Adam Craggs, Partner and Constantine Christofi, Associate

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In Jimenez v (1) HMRC & (2) The First Tier Tax Tribunal [2017] EWHC 2585 (Admin), the High Court has quashed an information notice given by HMRC to a non-UK resident taxpayer.

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Publication

VAT update August 2017

Published on 30 August 2017. By Adam Craggs, Partner

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In this month’s update we report on updated guidance from HMRC on distance selling, the EU (Withdrawal Bill) and the revised place of supply rules for B2C telecommunications.

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Publication

Customs and excise quarterly update, August 2017

Published on 22 August 2017. By Adam Craggs, Partner

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In this update we report on the implementation of the Fulfillment House Due Diligence Scheme, the National Audit Office's report on the new Customs Declaration Service and the future excise duty rate changes to cooking wine and other cooking alcohol.

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