Latest by Adam Craggs

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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

Abstract building

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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Discovery Assessments and the 'hypothetical officer'

Published on 01 March 2016. By Adam Craggs, Partner

The following is taken from an article originally published in Tax Journal on 26 February 2016.

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Tribunal grants 'disclosure' application against HMRC

Published on 12 February 2016. By Adam Craggs, Partner

The recent case of Tower Bridge GP Ltd v HMRC [2016] UKFTT 054 (TC) concerned applications by Tower Bridge GP Limited (Tower Bridge) and HMRC to the First-tier Tribunal (FTT) for disclosure of information and documents from each other, pursuant to Rule 5 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Tribunal Rules).

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Court of Appeal confirms validity of third party information notices

Published on 29 January 2016. By Adam Craggs, Partner

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).

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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

Published on 14 January 2016. By Adam Craggs, Partner

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)

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UK source of interest

Published on 30 December 2015. By Adam Craggs, Partner

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.

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Discovery assessments - HMRC fails to discharge burden of proof

Published on 10 December 2015. By Adam Craggs, Partner

The following is taken from an article originally published in Tax Journal

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Special relief granted for excessive tax demand

Published on 25 November 2015. By Adam Craggs, Partner

In Montshiwa v HMRC[1], the First-Tier Tribunal (FTT) allowed the taxpayer's appeal against HMRC's decision not to grant 'special relief' under Schedule 1AB of the Taxes Management Act 1970 (TMA).

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Taxpayer wins residency status appeal

Published on 23 October 2015. By Adam Craggs, Partner

In Mark Carey v HMRC*, the taxpayer successfully claimed share loss relief.

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Tribunal finds HMRC's information notice to be invalid

Published on 07 October 2015. By Adam Craggs, Partner

In PML Accounting Limited v HMRC[1], the First-tier Tribunal (FTT) has found that a taxpayer information notice was invalid, as HMRC should have issued a third party information notice.

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Taxpayer's application to have HMRC's winding-up petition dismissed fails due to lack of evidence

Published on 19 August 2015. By Adam Craggs, Partner

In Winnington Networks Communications Ltd v HMRC[1], the Chancery Division Companies Court (Nicholas Le Poidevin QC) refused the taxpayer company's application to have HMRC's winding-up petitions dismissed ...

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Upper Tribunal confirms the FTT's decision to strike out HMRC's evidence

Published on 01 July 2015. By Adam Craggs, Partner

In HMRC v Infinity Distribution Limited (in Administration)[1], the Upper Tribunal has dismissed HMRC's appeal against that part of the decision of the First-tier Tribunal ("FTT") striking out evidence which HMRC was seeking to introduce.

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Tribunal confirms tax relief for expenditure incurred on R&D

Published on 10 June 2015. By Adam Craggs, Partner

In Pyreos Ltd v HMRC[1], the taxpayer has successfully appealed HMRC's decision to disallow tax relief for expenditure incurred on research and development ("R&D").

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Tribunal concludes that HMRC's information request was too vague and ambiguous

Published on 28 May 2015. By Adam Craggs, Partner

There were two matters before the First-tier Tribunal (Tax Chamber) ("FTT") in Couldwell Concrete Flooring Limited v HMRC[1].

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Expert witnesses required to disclose professional relationship

Published on 20 May 2015. By Adam Craggs, Partner

In the recent case of EXP v Dr Charles Simon Barker [2015] EWHC 1289 (QB), the High Court has emphasized the importance of the independence of expert witnesses and of disclosing any conflicts of interests at the earliest opportunity.

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Tribunal orders HMRC to pay taxpayers' costs in avoidance case

Published on 13 May 2015. By Adam Craggs, Partner

In our blog of 3 July 2014, we reported on the decision of the First-tier Tribunal ("FTT") in R, A and M Gardiner v HMRC[1].

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Burden of proof for information notices on taxpayer

Published on 30 April 2015. By Adam Craggs, Partner

In the recent case of Joshy Mathew v HMRC [2015] UKFTT 139 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), considered where the burden of proof lies for establishing whether documents or information is "reasonably required", for the purposes of paragraph 1(1), Schedule 36, Finance Act 2008.

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High Court dismisses negligence claim as taxpayer did not stand up to tax authority!

Published on 23 April 2015. By Adam Craggs, Partner

Law firm Baker & McKenzie LLP (the "Tax Advisers") have successfully defended a claim brought against them for losses arising out of negligent tax advice.

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Upper Tribunal imposes penalty in excess of £1 million on QC for failure to comply with information notices

Published on 08 April 2015. By Adam Craggs, Partner

In HMRC v Romie Tager [2015] UKUT 0040 (TCC), the Upper Tribunal (Judge Colin Bishopp) ("UT"), has considered tax related penalties under paragraph 50, Schedule 36, Finance Act 2008, for failure to comply with an information notice.

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Avoidance scheme effective despite HMRC's attempt to rely on Ramsay

Published on 25 March 2015. By Adam Craggs, Partner

In Gemsupa Limited and Consolidated Property Wilmslow Limited v HMRC [2015] UKFTT 0097 (TC) ...

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Applicants for search warrants must make full and frank disclosure to the court

Published on 14 November 2014. By Adam Craggs, Partner

The following is taken from an article by Adam Craggs, originally published in Tax Journal on 31 October 2014.

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Applicants for search warrants must make full and frank disclosure to the court

Published on 14 November 2014. By Adam Craggs, Partner

The following is taken from an article by Adam Craggs, originally published in Tax Journal on 31 October 2014.

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Tax Tribunal has no jurisdiction to consider public law issues in direct tax appeal

Published on 24 September 2014. By Adam Craggs, Partner

The following is taken from an article by Adam Craggs, originally published in Tax Journal

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The Rangers Case and EBTs

Published on 31 July 2014. By Robert Waterson, Partner and Adam Craggs, Partner

The following was taken from a longer article by Robert Waterson and Adam Craggs originally published in Tax Journal (25 July 2014, pp16-17, www.taxjournal.com).

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Tribunal's decision not to follow its previous decision highlights the difficulties with the government's 'follower notice' proposals

Published on 06 June 2014. By Adam Craggs, Partner

In the recent case of Ardmore Construction Limited v HMRC, the First-tier Tribunal (Tax Chamber) ('FTT') dismissed the taxpayer's appeal and chose not to follow its recent decision in Perrin v HMRC.

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The rule of law, tax avoidance and the GAAR

Published on 31 July 2013. By Adam Craggs, Partner

Tax is in the news and making the headlines as seldom before, but the debate is not always as informed as it might be...

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The Goldman Sachs settlement – 'not a glorious episode in the history of the Revenue'

Published on 06 June 2013. By Adam Craggs, Partner

I commented, in my blog on 15 May 2013 on the continuing controversy surrounding HMRC's deal with Goldman Sachs, in which a large amount of interest that was properly recoverable from the bank was written off by HMRC.

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Goldman Sachs – the plot thickens!

Published on 15 May 2013. By Adam Craggs, Partner

Readers of our blog will be familiar with the controversy surrounding the now retired Dave Hartnett, former Permanent Secretary for Tax at HMRC (see postings of 19 December 2011 and 21 December 2011).

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Tribunal allows VAT appeal and accepts that letter was sent to HMRC

Published on 01 May 2013. By Adam Craggs, Partner

The First-tier Tribunal ('FTT') has allowed the taxpayer's appeal in Exeter Estates Ltd v HMRC[1] against a decision of HMRC that it had opted to tax all the land and buildings on one of its sites.

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SDLT mitigation arrangement fails before the Tax Tribunal

Published on 22 April 2013. By Adam Craggs, Partner

The First-tier Tribunal ('FTT') has dismissed the taxpayer's appeal in Edward Allchin v HMRC.[1]

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Tax tribunal finds in favour of trustee

Published on 12 April 2013. By Adam Craggs, Partner

The recent case of The Trustee of the De Britton Settlement v HMRC [2013] UKFTT 106 (TC), illustrates the importance of evidence and proper preparation in tax appeals before the First-tier Tribunal ('FTT').

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Easter thoughts and transfer pricing

Published on 04 April 2013. By Adam Craggs, Partner

Easter is a good time for reflection and balanced thinking and never have these qualities been so necessary as in the contentious area of tax, particularly where multinationals and the large corporates are concerned.

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Reliance on misleading information or guidance from HMRC can constitute a 'reasonable excuse'

Published on 22 March 2013. By Adam Craggs, Partner

In recent years, with the difficulties that many taxpayers have experienced in the current economic climate, the issue of 'time to pay' agreements with HMRC has become of greater concern.

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First-tier Tribunal considers whether a single supply may be taxed at two VAT rates

Published on 15 March 2013. By Adam Craggs, Partner

When a taxpayer makes a supply of goods or services, it is not always clear cut whether there is more than one supply, or a single composite supply for VAT purposes.

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Tribunal finds for the taxpayer and concludes that a trade was being carried on

Published on 27 February 2013. By Adam Craggs, Partner

In the recent case of Albermale 4 LLP v HMRC,1 the First-tier Tribunal ('FTT') was called upon to consider the difficult question of the meaning of 'trade' for the purpose of section 262 Income Tax (Trading and Other Income) Act 2005 ('ITTOIA 2005').

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The Prudential decision – implications for taxpayers

Published on 08 February 2013. By Adam Craggs, Partner

The Supreme Court has refused to extend legal advice privilege ('LAP') to legal advice given by professionals who are not lawyers.

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Taxpayer misled by HMRC amidst settlement confusion

Published on 01 February 2013. By Adam Craggs, Partner

It is normally very clear to both parties when a tax dispute has been settled by way of agreement, but this is not always the case, especially when the 'agreement' was based on a misunderstanding.

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Crown Prosecution Service announces major expansion of prosecutions for tax fraud

Published on 25 January 2013. By Adam Craggs, Partner

As announced in the national press this week (see e.g. the Financial Times Monday 21 January 2013) the Crown Prosecution Service ('CPS') has announced that it will increase five-fold the number of tax cases that it considers for criminal prosecution.

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Victory for the taxpayers in the Charlton case as the UT confirms that HMRC's discovery assessments were unlawful

Published on 18 January 2013. By Adam Craggs, Partner

The eagerly awaited decision of the Upper Tribunal ('UT') in HMRC v Charlton, Corfield & another [2012] UK FTT 770, has now been delivered.

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Fact stranger than fiction - taxpayer succeeds in challenging finding of fact before the Upper Tribunal

Published on 09 January 2013. By Adam Craggs, Partner

The Upper Tribunal (Arnold J) has allowed the taxpayer's appeal in Joseph Okolo v HMRC [2012] UKUT 416 (TCC).

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Rangers 2 – 1 HMRC: Victory for the taxpayer in the Rangers EBT case

Published on 10 December 2012. By Adam Craggs, Partner

The long awaited decision of the First-tier Tribunal (‘FTT’) in the Rangers EBT case has now been delivered.1

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Tax avoidance scheme succeeds at the Upper Tribunal

Published on 10 December 2012. By Adam Craggs, Partner

The eagerly awaited decision of the Upper Tribunal (‘UT’) in the case of UBS AG and DB Group Services (UK) Limited v HMRC [2012] UKUT 320 (TCC) has now been released.

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Latest climb down – HMRC are not to be on the GAAR Panel

Published on 23 November 2012. By Adam Craggs, Partner

On 7 November 2012, HM Treasury announced that HMRC will not be represented on the General Anti-Abuse Rule (‘GAAR’) Advisory Panel (‘the Panel’).

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The Upper Tribunal dismisses HMRC’s appeal in SDLT sub-sale mitigation case

Published on 14 November 2012. By Adam Craggs, Partner

The Upper Tribunal (Henderson J) has dismissed HMRC’s appeal in HMRC v DV3 RS Limited Partnership [2012] UKUT 399 (TCC), a stamp duty land tax (‘SDLT’) mitigation case involving a sub-sale to a partnership.

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Court strikes out HMRC’s claim in alleged VAT fraud

Published on 02 November 2012. By Adam Craggs, Partner

In the recent decision of the High Court (Warren J) in the case of Revenue and Customs Comrs v Sunico A/S and ors [2012] All ER (D) 172, which involved a claim brought by HMRC alleging conspiracy to deprive HMRC of VAT through missing trader fraud, the Court ruled that the defendants were entitled to summary judgment and struck out HMRC’s claim.

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Court quashes HMRC warrants

Published on 24 October 2012. By Adam Craggs, Partner

The recent decision of the Divisional Court (Pitchford LJ and Foskett J) in the case of R (on the application of Anand) v HMRC (unreported) has shed further light on the circumstances in which the Courts will quash search warrants granted to HMRC in the course of a criminal investigation into a taxpayer.

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Is the UK becoming a tax-haven?

Published on 10 October 2012. By Adam Craggs, Partner

The FT has recently reported (see “Favourable tax draws companies to Britain” - 7 October 2012)

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