Latest by Adam Craggs

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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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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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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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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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Spurs 2 : 0 HMRC – termination payment not taxable earnings

Published on 20 December 2017. By Michelle Sloane, Partner 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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Jiminez: High Court quashes information notices issued to non-UK resident taxpayer

Published on 05 December 2017. By Adam Craggs, Partner and Constantine Christofi, Senior 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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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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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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Eastern Power – Tribunal orders HMRC to close its enquiries despite outstanding information notices

Published on 10 August 2017. By Adam Craggs, Partner

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In Eastern Power Networks Plc and others v HMRC [2017] UKFTT 494 (TC), the First-tier Tribunal (FTT) ordered HMRC to issue closure notices even though there were a number of outstanding information notices.

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New corporate criminal offence

Published on 21 July 2017. By Adam Craggs, Partner and Michelle Sloane, Partner

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Failure to prevent the facilitation of tax evasion

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Tax update, July 2017

Published on 04 July 2017. By Adam Craggs, Partner

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In this month’s Update we report on draft provisions for a EU wide cross-border tax planning disclosure requirement; changes to HMRC’s guidance on the WDF and announcements in the Queen’s Speech in relation to the next Finance Bill.

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VAT update, June 2017

Published on 29 June 2017. By Adam Craggs, Partner

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In this month's update we report on proposals for the reduced VAT rate for e-publications, HMRC's first publication of VAT Notes 2017, in which it explains changes to VAT for businesses, and the latest stage in the long-running compound interest litigation involving Littlewoods.

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Tax update, June 2017

Published on 31 May 2017. By Adam Craggs, Partner

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In this update we report on the scope of the Criminal Finances Bill as it receives Royal Assent; HMRC guidance updates for businesses, individuals and agents on how to make disclosures of unpaid tax; and HMRC’s further consultation on Making Tax Digital.

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VAT update, May 2017

Published on 24 May 2017. By Adam Craggs, Partner

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In this month’s update we report on HMRC’s revised guidance on holding companies’ input VAT recovery, prelaunch trials for the online tribunal appeals service and draft legislation effecting the removal of the “use and enjoyment” rule for the supplies of B2C telecommunication services.

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Customs and excise quarterly update, May 2017

Published on 23 May 2017. By Adam Craggs, Partner

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In this update we report on the launch of the register of approved UK alcohol wholesalers, HMRC’s Customs Information Paper 5 (2017) (CIP 5), which clarifies the correct codes to use when sending free circulation goods to the special territories of the EU, and the new address for HMRC’s National Clearance Hub.

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Wealth and trusts quarterly digest

Published on 17 May 2017. By Adam Craggs, Partner

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Our quarterly digest provides up to date commentary and analysis on key sector developments from our tax, wealth and trusts teams.

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Corporate tax update, first quarter 2017

Published on 05 May 2017. By Adam Craggs, Partner

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Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s Tax team and published quarterly. In this first 2017 edition we highlight some of the key tax developments of interest to UK corporates from the first quarter of 2017.

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Tax update, May 2017

Published on 03 May 2017. By Adam Craggs, Partner

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In this update we report on HMRC’s recently amended guidance on the General Anti-Abuse Rule, HMRC’s draft guidance on the new disguised remuneration provisions in the Income Tax (Earnings and Pensions) Act 2003, and on the recent modifications to the Finance Bill 2017.

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VAT update April 2017

Published on 26 April 2017. By Adam Craggs, Partner

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In this month’s update we report on HMRC’s call for evidence on alternative methods for collecting VAT for online sales, HMRC’s policy on historical VAT bad debt relief claims following the BT and GMAC decisions and the enactment of the insolvency VAT clawback concession. We also comment on three recent cases involving mistake-based claims for unjust enrichment, the VAT treatment of temporary workers and the apportionment of residual input tax for finance houses.

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Closure Notices defective but JR dismissed as taxpayer should have appealed to the Tribunal

Published on 10 April 2017. By Adam Craggs, Partner

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In R (on the application of Archer) v HMRC [2017] EWHC 296 (Admin), the High Court agreed with the claimant that a Closure Notice issued by HMRC must state the tax due, but dismissed his application for judicial review on the ground that he should have appealed to the First-tier Tribunal (FTT).

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Tax update, April 2017

Published on 05 April 2017. By Adam Craggs, Partner

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In this update we report on recent HMRC guidance on partnership follower notices and penalties, the new employment status checker for the intermediaries legislation (IR35) and details of tax avoidance scheme for income and national insurance contributions which HMRC has highlighted in its Spotlight 37.

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VAT update, March 2017

Published on 30 March 2017. By Adam Craggs, Partner

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In this month’s update we report on the Chancellor’s announcement in the Spring Budget that he intends to “crack down” on VAT “missing trader” fraud within the construction industry, the Offce of Tax Simplification’s Interim Report on its review of VAT, and the EU’s consultation on proposals to tackle VAT fraud.

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New legislation will allow taxpayers to seek partial closure notices

Published on 29 March 2017. By Adam Craggs, Partner

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Proposed legislation contained in Finance Bill 2017, will enable partial closure notices to be issued in respect of a discreet issue while other issues remain under enquiry by HMRC.

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Ridgecrest – Tribunal allows appeal against Regulation 80 determinations

Published on 08 March 2017. By Adam Craggs, Partner

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In Ridgecrest Cleaning Services Pendergate Ltd v HMRC [2016] UKFTT 778 (TC), the First-tier Tribunal (FTT) allowed an appeal against determinations of underpaid tax made under Regulation 80 of the Income Tax (PAYE) Regulations 2003 (the PAYE Regulations), as HMRC had not obtained the necessary statutory consent from the Appellant to notify it of changes to employee PAYE codes electronically.

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Tax update, March 2017

Published on 01 March 2017. By Adam Craggs, Partner

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In this month’s update we report on HMRC’s Spotlight 36 which has been issued in respect of planning designed to circumvent the loan taxation rules in Part 7A ITEPA; new draft legislation in relation to the taxation of non-domiciled individuals and a recent report by the Public Accounts Committee on the taxation of high net worth individuals.

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VAT update, February 2017

Published on 22 February 2017. By Adam Craggs, Partner

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In this month’s update we report on HMRC’s withdrawal of three VAT extra-statutory concessions, the National Audit Offce’s investigation into VAT evasion by overseas online retailers and HMRC’s responses to the various “Making Tax Digital” consultations.

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Wealth and trusts quarterly digest, February 2017

Published on 16 February 2017. By Adam Craggs, Partner

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The digest provides up to date commentary and analysis on key sector developments. Our tax, wealth and trusts teams are able to provide a wide ranging service to assist you and your clients in responding to market trends and legal developments. We would welcome the opportunity to discuss any concerns you may have and always welcome feedback on the content of our publications.

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Customs and excise quarterly update, February 2017

Published on 16 February 2017. By Adam Craggs, Partner

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In this quarterly update we report on new customs examination powers which allow HMRC to examine goods away from ports, airports and other approved places under customs control after clearance, the Government’s response to its consultation on a new due diligence scheme for UK fulfilment houses handling goods imported from outside the EU and HMRC’s new raw tobacco approval scheme.

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Tax update, February 2017

Published on 01 February 2017. By Adam Craggs, Partner

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Non-domiciled tax reforms. Disguised remuneration. HMRC's proposals surrounding offshore structures.

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VAT update, January 2017

Published on 26 January 2017. By Adam Craggs, Partner

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In this month’s update we report on new penalty legislation which the government intends to introduce for businesses participating in VAT fraud, HMRC’s consultation on VAT grouping and proposed new legislation to tackle the exploitation of VAT relief on adapted cars for wheelchair users.

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Draft Finance Bill 2017 - partial closure notices

Published on 06 January 2017. By Adam Craggs, Partner

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Tax analysis: we welcome the new rules on partial closures of tax enquiries and point out that the inflexibility in the current enquiry framework can lead to complex or multi-issue tax disputes taking an excessive amount of time to be resolved.

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Tax update, December 2016

Published on 01 December 2016. By Adam Craggs, Partner

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In this update we report on HMRC’s new guidance on client notification regarding Common Reporting Standards, the targeting by HMRC of the UK’s richest people and HMRC’s progress in reviewing the so-called Panama Papers. We also comment on three recent cases on whether the Tribunal has jurisdiction to entertain an application to provide witness evidence made by a non-party to the appeal, an inheritance tax scheme which succeeded and the Ramsay principle in the context of a proposed scheme of arrangement.

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VAT update, November 2016

Published on 23 November 2016. By Adam Craggs, Partner

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In this month’s update we report on new regulations which allow HMRC to refuse registration of VAT representatives, HMRC’s new policy on the correct treatment of VAT incurred by a business prior to its VAT registration and the EU’s extension of the UK’s VAT derogation permitting the UK to restrict input tax recovery on car leasing costs to 50% where the car is available for private use.

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Wealth and Trusts quarterly digest

Published on 15 November 2016. By Adam Craggs, Partner

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Our quarterly digest aims to bring you up to date commentary and analysis on key sector developments. RPC’s tax, wealth and trusts teams are able to provide a wide ranging service to assist you and your clients in responding to market trends and legal developments. We would welcome the opportunity to discuss any concerns you may have and always welcome feedback on the content of our publications.

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Tax update, November 2016

Published on 02 November 2016. By Adam Craggs, Partner

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In this update we report on the proposed new corporate offence of failure to prevent facilitation of tax evasion, success against HMRC in the Supreme Court in relation to unlawful disclosure of confidential information and HMRC’s new specialist team which has been set up to tackle exploitation of freelance workers.

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VAT update, October 2016

Published on 26 October 2016. By Adam Craggs, Partner

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In this month’s update we report on new HMRC guidance in relation to retrospective VAT group treatment, use and enjoyment rules in relation to insurance repaid services and a new consultation on the introduction of a new penalty for those involved in VAT fraud. We also report on three recent cases involving the collection of commercial waste and whether this constitutes a “special purpose regime”, whether a stall at a craft fair amounted to the grant of a licence to occupy land and was not therefore exempt from VAT and whether a taxpayer can withdraw its request that the proceedings be excluded from the costs regime.

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Tribunal rejects HMRC's attempt to transfer PAYE liability to employee

Published on 07 October 2016. By Adam Craggs, Partner

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In Stephen West v HMRC [2016] UKFTT 536 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal and confirmed that under the PAYE system the obligation to pay income tax fell on the employer, and liability will only be transferred to the employee under the regulation of the Income Tax (Pay As You Earn) Regulations 2003, if he has received his remuneration knowing that his employer has wilfully and deliberately failed to deduct PAYE.

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Tax update, October 2016

Published on 04 October 2016. By Adam Craggs, Partner

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In this update we report on the Worldwide Disclosure Facility recently announced by HMRC, new sanctions for failure to register, and the latest Spotlights published by HMRC. We also comment on some recent tax decisions relating to industrial buildings allowance, offsetting losses arising in a UK permanent establishment against profits earned by its UK business and opting out of the costs regime.

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Vat update, September 2016

Published on 29 September 2016. By Adam Craggs, Partner

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In this update we report on changes to the VAT treatment of single dwellings with more than one building, an extension to the simplified mechanism for employer input tax deductions in relation to investment management services and new guidance on HMRC’s powers to seek to recover underpaid VAT from online marketplaces. We also report on three recent cases involving MTIC fraud, reasonable excuse for late payment of VAT and whether supplies relating to fractional ownership interests in a property are exempt from VAT.

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Tribunal finds in taxpayer's favour in IBA case

Published on 02 September 2016. By Adam Craggs, Partner

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In David Wellstead v HMRC [2016] UKFTT 0492 (TC), the First-tier Tribunal (FTT) has held that where a developer acquired a lease of land, constructed industrial units on that land and sold one of the units by way of an under-lease, the grant of the under-lease amounted to the sale of a relevant interest for the purposes of section 296, Capital Allowances Act 2001 (CAA 2001), entitling the purchaser to claim industrial buildings allowances (IBAs) on the purchase price.

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Tax update, September 2016

Published on 31 August 2016. By Adam Craggs, Partner

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In this month's edition we report on (1) HMRC's much anticipated consultation on proposals to tackle disguised remuneration (2) further amendment to the Finance Bill 2016 in relation to EBT settlement relief and (3) HMRC's consultation on proposed penalties for "enablers" of tax avoidance arrangements. We also comment on three recent cases concerning penalties, scheme sanction changes and industrial buildings allowance.

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Tribunal allows taxpayer's appeal as notice of enquiry was invalid

Published on 27 July 2016. By Adam Craggs, Partner

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First-tier Tribunal (FTT) determined that HMRC had not given a valid notice of intention to enquire into the taxpayer's return because the purported notice of enquiry referred to tax year ended 6 April 2009, rather than 5 April 2009.

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High Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation

Published on 20 July 2016. By Adam Craggs, Partner

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High Court criticises HMRC's conduct finding that it breached taxpayer's legitimate expectation

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Failure to comply with direction leads to strike out of taxpayers' appeals

Published on 15 July 2016. By Adam Craggs, Partner

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In the recent case of Grindley & Others v HMRC [2016] UKFTT 0834 (TC), the First-tier Tribunal (FTT) has directed that the taxpayers' appeals be struck out for failure to comply with a direction issued by the FTT.

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Tribunal finds HMRC was not entitled to issue a discovery assessment

Published on 08 July 2016. By Adam Craggs, Partner

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In Anderson v HMRC [2016] UKFTT 335 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal and held that HMRC was not entitled to issue a discovery assessment pursuant to section 29(1) TMA, as the taxpayer had not been careless.

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Tribunal dismisses taxpayer's appeal as trade not conducted on a commercial basis

Published on 30 June 2016. By Adam Craggs, Partner

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In Gray v HMRC [2016] UKFTT 0379 (TC), the First-tier Tribunal (FTT) has held that a taxpayer conducting promotional activities for his musician wife was not entitled to set losses from those activities against profits from his legal business.

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Would you know what to do if you received a Production Order from HMRC?

Published on 27 May 2016. By Adam Craggs, Partner

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Last year HMRC issued over 1,400 production orders. They were issued by HMRC’s Criminal Investigation Directorate, as part of investigations into tax evasion and money laundering.

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Tribunal allows taxpayer's appeal following poor customer service by HMRC

Published on 13 May 2016. By Adam Craggs, Partner

In Usher & Perkins, Executors of Terence J Guy (deceased) v HMRC [2016] (TC04849), the First-tier Tribunal (FTT), allowed the executors' appeal against a penalty.

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Businesses need to ensure that they do not unwittingly facilitate tax evasion

Published on 07 April 2016. By Adam Craggs, Partner

The Panamanian law firm Mossack Fonesca and the so called 'Panama Papers' have dominated headlines in recent days.

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