Latest by Alexis Armitage

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Griffiths – appeal against HMRC penalties allowed as notice to file was invalid

Published on 07 November 2018. By Alexis Armitage, Associate

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In Griffiths v HMRC [2018] UKFTT 0527 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against penalties imposed by HMRC as HMRC's notice to file a tax return was invalidly issued and in any event, the taxpayer had a reasonable excuse for failing to submit his return.

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Graham - holiday letting business qualified for business property relief

Published on 13 September 2018. By Alexis Armitage, Associate

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In The Personal Representatives of Grace Joyce Graham (deceased) v HMRC [2018] UKFTT 0306 (TC), the First-tier Tribunal (FTT) has held that a furnished holiday letting business did not consist wholly or mainly of making or holding investments and so qualified for business property relief (BPR).

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Pertemps: Expenses salary sacrifice scheme not an economic activity for VAT purposes

Published on 31 August 2018. By Alexis Armitage, Associate

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In Pertemps Limited v HMRC [2018] UKFTT 0369 (TC), the First-tier Tribunal (FTT) has held that a salary sacrifice scheme providing travel and subsistence expenses to employees was not an economic activity for VAT purposes.

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Groves – Tribunal confirms that a notice to file must be given by an identified HMRC officer

Published on 22 August 2018. By Alexis Armitage, Associate

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In Groves v HMRC [2018] UKFTT 0311 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against penalties issued by HMRC pursuant to Schedule 55, Finance Act 2009, for the late filing of a tax return as the notice to file was not signed by an "Officer of the Board" and in any event, the notice was invalid as it was not given by HMRC for the purpose(s) set out in section 8, Taxes Management Act 1970 (TMA) and therefore any penalties issued for late filing of the return were invalid.

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Project Blue - Supreme Court allows HMRC's appeal in SDLT sub-sale case

Published on 02 July 2018. By Alexis Armitage, Associate

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In Project Blue Limited v HMRC [2018] UKSC 30, the Supreme Court (by a majority) has found that section 75A, Finance Act 2003 (an anti-avoidance provision), was applicable resulting in SDLT being payable notwithstanding that sections 45 (sub-sale relief) and 71A (exemption for alternative property finance) Finance Act 2003, would have otherwise resulted in no stamp duty land tax (SDLT) being payable.

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MDCM Ltd - Tribunal confirms that IR35 does not apply in employment status case

Published on 14 May 2018. By Alexis Armitage, Associate

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In MDCM Ltd v HMRC [2018] TC 6400, the First-tier Tribunal (FTT) has allowed the taxpayer's appeal, concluding that its contractual arrangements were such that its principal employee was not an employee of the ultimate contracting company, for the purposes of IR35.

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Towers Watson – Tribunal confirms HMRC cannot raise new matters not covered in a closure notice

Published on 13 March 2018. By Alexis Armitage, Associate

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In Towers Watson Limited v HMRC [2017] TC06241, the First-tier Tribunal (FTT) has held that HMRC cannot raise new matters which were not covered in the closure notice which it had issued to the appellant company.

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Beneficial House – Tribunal orders HMRC to issue closure notices in tax avoidance case

Published on 31 January 2018. By Alexis Armitage, Associate

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Beneficial House; Stanley Dock; Chancery (UK) LLP, Valhalla Private Client Services LLP; Business Premises Renovation Allowance; BPRA; Disclosure of Tax Avoidance Scheme rules; DOTAS; Tax on restoration of hotel; HMRC closure notices; closure notices; Tribunal orders HMRC to issue closure notices; application for a closure notice; section 28 TMA..

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Benham – Upper Tribunal dismisses HMRC's appeal regarding the correct treatment of a purported amendment of a return relating to a failed rollover claim

Published on 20 November 2017. By Alexis Armitage, Associate

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In Benham (Specialist Cars) Limited v HMRC [2017] UKFT 389 (TCC), the Upper Tribunal (UT) dismissed HMRC's appeal upholding the decision of the First-tier Tribunal (FTT) that section 153A(4), Taxation of Chargeable Gains Act 1992 (TCGA), does not provide a freestanding right for HMRC to make or amend an assessment in order to bring a rolled-over gain back into charge following the lapse of a declaration of intention to claim roll-over relief made under section 153A(1), TCGA.

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Gill - Tribunal rejects HMRC's interim applications 

Published on 16 October 2017. By Alexis Armitage, Associate

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In Gill v HMRC [2017] UKFTT 0597 (TC), the First-tier Tribunal (FTT) dismissed three interim applications made by HMRC for (1) permission to adduce expert evidence; (2) a direction excluding a large amount of documentation adduced by the taxpayer; and (3) a direction that the taxpayer disclose data in an alternative format to that provided by the taxpayer.

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Vigne - HMRC lose business property relief case

Published on 04 September 2017. By Alexis Armitage, Associate

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In The Estate of Maureen W Vigne (deceased) v HMRC [2017] UKFTT 632 (TC), the First-tier Tribunal (FTT) has determined that the estate of the late Maureen Vigne was entitled to business property relief (BPR), as provided for in section 105, Inheritance Tax Act 1984 (IHTA).

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Rangers: Supreme Court confirms remuneration paid through EBT is subject to income tax

Published on 02 August 2017. By Alexis Armitage, Associate

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In RFC 2012 Plc (in liquidation) (formerly The Rangers Football Club Plc) v Advocate General for Scotland [2017] UKSC 45, the Supreme Court has held that remuneration payments made into an employees' remuneration trust were earnings for income tax and NICs purposes.

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Tager – Application to suspend penalties for failing to comply with information notices rejected

Published on 30 May 2017. By Alexis Armitage, Associate

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In HMRC v Romie Tager QC the Personal Representative of Osias Tager [2017] UKUT 161 (TCC), the Upper Tribunal (UT) refused an application that it should exercise its discretion under Rule 5(3) of the Tribunal Procedure (Upper Tribunal) Rules 2008 (the Upper Tribunal Rules) and suspend the effect of its decision to impose tax-related penalties for failing to comply with information notices, pending an appeal to the Court of Appeal.

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ABL – Tribunal dismisses HMRC's application to vary direction staying related cases

Published on 16 May 2017. By Alexis Armitage, Associate

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In ABL (Holding) Ltd and Tanias Properties Ltd v HMRC [2017] UKFTT 220 (TC), the First-tier Tribunal (FTT) dismissed HMRC's application to vary the FTT's direction staying over 100 related cases until the determination of the lead appellants' appeals by the Upper Tribunal (UT).

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Tribunal allows taxpayers' appeal in foreign exchange losses case

Published on 16 March 2017. By Alexis Armitage, Associate

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In Smith and Nephew Overseas Limited and others v HMRC [2017] UKFTT 151, the First-tier Tribunal (FTT) allowed appeals against HMRC's disallowance of foreign exchange losses incurred as a result of a change in functional currency following a company reorganisation.

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Tribunal allows tax deduction for motor racing sponsorship payments

Published on 01 February 2017. By Alexis Armitage, Associate

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In The Crown and Cushion Hotel (Chipping Norton) Ltd v HMRC [2016] UKFTT 765 (TC), the First-tier Tribunal (FTT) allowed the appeal of the appellant company against HMRC's disallowance of expenditure it had incurred in sponsoring a racing driver who was the daughter of its sole director. The FTT concluded that the payments were made "wholly and exclusively" for the purposes of the company's trade as required by section 54, Corporation Tax Act 2009 (CTA).

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"It's privileged" – is not enough! High Court orders a full list of each document over which a claim to privilege is asserted

Published on 20 December 2016. By Alexis Armitage, Associate and Davina Given, Partner

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The High Court held that a defendant's claim to privilege in respect of communications between employees and in-house counsel went too far. It ordered the defendant to provide a full list of each document over which the defendant asserted a claim to privilege, together with an explanation of the nature of the privileged claimed.

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Kevin Reed v HMRC - Tribunal dismisses taxpayer's application for reinstatement of his appeal

Published on 12 December 2016. By Alexis Armitage, Associate

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In Kevin Reed v HMRC [2016] UKFTT 0653 (TC), the First-tier Tribunal (FTT) dismissed the taxpayer's application for reinstatement of his appeal which had been struck out for failing to comply with directions issued by the FTT.

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Eden Consulting Services - Tribunal has no jurisdiction to consider HMRC's duty to act fairly in administering its statutory powers

Published on 18 October 2016. By Alexis Armitage, Associate

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In Eden Consulting Services (Richmond) Ltd v HMRC [2016] UKFTT 656 (TC), the First-tier Tribunal (FTT) determined, as a preliminary issue, that it did not have jurisdiction to consider HMRC's alleged conduct, behaviour and abuse of its powers in determining an appeal against unauthorised payment charges and that such issues are properly for judicial review proceedings and/or the HMRC Adjudicator.

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High Court dismisses claimants' application for an independent re-review of defendants' disclosure

Published on 16 August 2016. By Alexis Armitage, Associate and Davina Given, Partner

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In a dispute about the treatment of protestors at copper mines in Peru, the English High Court reinforced the breadth of the test for disclosure and held that it has the power to order a party to appoint a separate law firm to conduct an independent re-review of its disclosure.

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Taxpayer wins appeal against HMRC after receiving contradictory tax demand

Published on 04 August 2016. By Alexis Armitage, Associate

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In Walkers’ Baggage Transfer Company Ltd v HMRC [2016] UKFTT 0415 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeals and concluded that the appellant had accounted for the PAYE properly due in relation to one of its employees over a three year period.

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Tribunal considers carelessness test and finds discovery assessments to be invalid

Published on 05 May 2016. By Alexis Armitage, Associate

In Bubb v HMRC [2016] UKFTT 0216 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeals and concluded that two discovery assessments made by HMRC under section 29, TMA 1970, were not validly made because only part of the tax underpayment resulted from the taxpayer's carelessness.

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High court grants summary judgment against HMRC in FII Group Litigation claims

Published on 16 March 2016. By Alexis Armitage, Associate

In the recent case of Evonik Degussa UK Holdings Ltd & Ors v Revenue And Customs [2016] EWHC 86 (Ch), the High Court granted a number of claimants summary judgment in relation to part of their claims in the Franked Investment Income Group Litigation (FII Group Litigation).

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Agreement to submit to a foreign jurisdiction: Can it be implied or inferred?

Published on 14 March 2016. By Alexis Armitage, Associate and Davina Given, Partner

In Vizcaya Partners Ltd v Picard and another, the Privy Council recently held that an agreement to submit to the jurisdiction of a foreign court can arise through an implied term but there must be actual agreement (or consent).

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High Court dismisses judicial review challenge to HMRC's decision to restrict the availability of the Liechtenstein disclosure facility

Published on 18 February 2016. By Alexis Armitage, Associate

In R (on the application of City Shoes Wholesale Ltd) v Revenue & Customs Commissioners [2016] EWHC 107 (Admin), the High Court rejected an application for judicial review of HMRC's refusal to grant the nine claimants, all of whom had operated employee benefit trusts (EBTs), the full benefits of the Liechtenstein disclosure facility (LDF).

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Court of Appeal upholds estoppel by convention for forgetfulness

Published on 20 November 2015. By Alexis Armitage, Associate and Tim Brown, Partner

In Dixon and another v Blindley Health Investments Ltd[1] the Court of Appeal held that a shareholder was estopped by convention from relying on a pre-emption agreement for the sale of shares which had been agreed by members informally through correspondence some 8 years previously and had since allegedly been forgotten.

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High Court refuses to grant anti-suit injunction restraining insolvency proceedings in Denmark

Published on 03 July 2015. By Alexis Armitage, Associate and Tim Brown, Partner

In SwissMarine Corporation Ltd v OW Supply & Trading[1], the High Court refused to grant an anti-suit injunction restraining Danish insolvency proceedings.

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Defendant which unreasonably refused to mediate escapes costs sanctions

Published on 21 November 2014. By Alexis Armitage, Associate

When considering costs and exercising its discretion under CPR 44.2, the court has regard to all the circumstances including the conduct of the parties before as well as during the proceedings.

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