Latest by Constantine Christofi

Blog

Mehrban – Discovery assessments invalid due to staleness

Published on 12 May 2021. By Constantine Christofi, Senior Associate

Green tint 3

In Kashif Mehrban v HMRC [2021] UKFTT 53 (TC) the First-tier Tribunal (FTT) held that a three-year delay in issuing a 'discovery' assessment issued pursuant to section 29,Taxes Management Act 1970 (TMA), resulted in the discovery becoming 'stale', even though the delay had not been the result of HMRC inaction.

Read more
Publication

Tax Bites - May 2021

Published on 07 May 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Read more
Blog

Contentious tax quarterly review

Published on 30 April 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 1

Rise in alternative dispute resolution Until relatively recently, HMRC imposed strict conditions on the timing of when an application for alternative dispute resolution (ADR) could be made, refusing to consider any application which was made after it had formally set out its position in its ‘statement of case’.

Read more
Blog

Outram – Tribunal prevents HMRC from relying on new argument

Published on 14 April 2021. By Constantine Christofi, Senior Associate

Abstract building

In Outram and another v HMRC [2021] UKFTT 29 (TC) the First-tier Tribunal (FTT) prevented HMRC from relying on a new argument contained in its skeleton argument which had not been included in its statement of case.

Read more
Blog

Atholl House Productions: BBC Presenter wins IR35 case

Published on 17 March 2021. By Constantine Christofi, Senior Associate

Purple tint 5

In HMRC v Atholl House Productions Ltd [2021] UKUT 0037 (TCC), the Upper Tribunal (UT) held that IR35 did not apply to a presenter who provided services to the BBC through a personal service company.

Read more
Blog

Embiricos: HMRC cannot issue a partial closure notice without specifying the amount of tax due

Published on 17 February 2021. By Constantine Christofi, Senior Associate

Purple tint 3

In HMRC v Embiricos [2020] UKUT 370 (TCC), the Upper Tribunal (UT),in allowing HMRC's appeal, has held that HMRC cannot issue a partial closure notice without specifying how much tax is due.

Read more
Blog

Project Blue (No 2): HMRC must refund overpaid SDLT

Published on 20 January 2021. By Constantine Christofi, Senior Associate

Untinted 5

In Project Blue Ltd v HMRC [2020] UKFTT 475 (TC), the First-tier Tribunal (FTT) held that the taxpayer was entitled to repayment of SDLT, as part of the consideration for the property in question was contingent, within the meaning of section 51, Finance Act 2003 (FA 2003) and was never paid.

Read more
Blog

McCabe: HMRC not required to disclose documents relating to discussions with the Belgian tax authority

Published on 16 December 2020. By Constantine Christofi, Senior Associate

Abstract building

In Kevin McCabe v HMRC [2020] UKUT 266 (TC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) had been correct not to order HMRC to disclose documents relating to discussions it had with the Belgian tax authority, as the documents had no probative value and the tax authorities had raised confidentiality issues.

Read more
Blog

RT Rate: Legitimate expectation rights not engaged

Published on 09 December 2020. By Constantine Christofi, Senior Associate

Untinted 4

In RT Rate Ltd and Others v HMRC [2020] UKFTT 392 (TC), the First-tier Tribunal (FTT) has held that it does not have jurisdiction to consider claims for repayment of VAT based on the EU law principle of legitimate expectation.

Read more
Blog

Cheshire Centre – HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour

Published on 18 November 2020. By Constantine Christofi, Senior Associate

Untinted 5

In HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC), the Upper Tribunal (UT) ordered HMRC to pay the taxpayer's costs even though HMRC had been successful as it had acted unreasonably in introducing a new ground of appeal.

Read more
Blog

Jurisdiction and the Rule of Law

Published on 04 November 2020. By Adam Craggs, Partner and Robert Waterson, Partner and Constantine Christofi, Senior Associate

Untinted 4

In R (oao Boulting & Anor) v HMRC [2020] EWHC 2207 (Admin), the High Court refused permission to bring a judicial review claim against HMRC, on the basis that the taxpayer had an 'alternative remedy'.

Read more
Blog

Box – child benefit charge interpreted as 'income' for the purpose of discovery assessments

Published on 14 October 2020. By Constantine Christofi, Senior Associate

Untinted 2

In Martin Richard Box v HMRC [2020] UKFTT 353 (TC), the First-tier Tribunal (FTT) dismissed a taxpayer's appeal concerning liability to pay the high-income child benefit (HICB) charge, on the basis that the charge constituted income for the purpose of discovery assessments.

Read more
Publication

Tax Bites - October 2020

Published on 01 October 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 1

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Read more
Blog

RBS – HMRC's application for specific disclosure refused

Published on 30 September 2020. By Constantine Christofi, Senior Associate

Gray tint 1

In Royal Bank of Scotland Group Plc v HMRC [2020] UKFTT 321 (TC), the First-tier Tribunal (FTT) refused an application by HMRC for a direction requiring the taxpayer to provide specific disclosure.

Read more
Blog

Contentious tax: quarterly review - September 2020

Published on 29 September 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Purple tint

The increased flow of information and data to HMRC under the common reporting standard (CRS) has prompted a flurry of so-called ‘nudge’ letters to be issued by HMRC to taxpayers whose offshore affairs it considers may not be in order.

Read more
Blog

Ahmed - HMRC cannot 'refresh' penalty time limit  by reissuing information notices

Published on 23 September 2020. By Constantine Christofi, Senior Associate

Abstract building

In Salim Ahmed v HMRC [2020] UKFTT 337 (TC), the First-tier Tribunal (FTT) allowed the taxpayer’s appeal against a penalty for failing to comply with an information notice because the penalty notice was not issued within 12 months of the taxpayer becoming liable to a penalty and HMRC could not refresh the time period by issuing a subsequent information notice which merely repeated earlier information notices.

Read more
Publication

Tax Bites - September 2020

Published on 03 September 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 1

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Read more
Blog

Archer: No reasonable excuse

Published on 19 August 2020. By Constantine Christofi, Senior Associate

Untinted 4

In William Archer v HMRC [2020] UKFTT 0288 (TC), the First-tier Tribunal (FTT) confirmed that surcharge notices had been validly issued and that the taxpayer did not have a 'reasonable excuse' for non-payment as a result of his related judicial review claim.

Read more
Blog

Michael Vaughan - High Court declines to rectify contract to prevent tax charge

Published on 12 August 2020. By Constantine Christofi, Senior Associate

Gray tint 1

In (1) MV Promotions Ltd (2) Michael Vaughan v (1) Telegraph Media Group Ltd (2) HMRC [2020] EWHC 1357 (Ch), the High Court elected not to exercise its discretion to rectify a provision in a contract for services, despite a mutual mistake rendering one party liable for additional tax.

Read more
Publication

Tax Bites - August 2020

Published on 06 August 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 2

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Read more
Blog

Royal Bank of Canada – Canadian bank liable to pay UK tax on assigned oil royalties

Published on 05 August 2020. By Constantine Christofi, Senior Associate

Untinted 4

In Royal Bank of Canada v HMRC [2020] UKFTT 267 (TC) the First-tier Tribunal (FTT) held that a Canadian bank was subject to UK tax on royalties assigned to it following its oil company creditor entering receivership.

Read more
Blog

Sheiling - Belief in procedural invalidity of APN can constitute reasonable excuse

Published on 22 July 2020. By Constantine Christofi, Senior Associate

Purple tint 2

In Sheiling Properties Ltd v HMRC [2020] UKUT 175 (TCC), the Upper Tribunal (UT), in dismissing an appeal against penalties for non-payment of accelerated payment notices (APNs), confirmed that a reasonable belief that the APNs were invalid could constitute a reasonable excuse for non-payment.

Read more
Publication

Tax Bites - July 2020

Published on 02 July 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Gray tint 1

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Read more
Blog

Bella Figura – Unauthorised payment charge set aside

Published on 01 July 2020. By Constantine Christofi, Senior Associate

Green tint 3

In HMRC v Bella Figura [2020] UKUT, the Upper Tribunal (UT) held that a scheme sanction charge stood as a valid assessment and partially allowed the taxpayer's cross-appeal, setting aside HMRC's assessments of an unauthorised payments charge and surcharge as being out of time.

Read more
Blog

Sippchoice – Allowable contributions to a SIPP are restricted to payments of money

Published on 24 June 2020. By Constantine Christofi, Senior Associate

Abstract building

In HMRC v Sippchoice Ltd [2020] UKUT 0149 (TCC), the Upper Tribunal (UT) has allowed HMRC’s appeal and confirmed that 'contributions paid' to a SIPP are restricted to contributions of money and do not encompass transfers of non-monetary assets.

Read more
Blog

Partners and closure notices: making amends

Published on 10 June 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Untinted 3

In R (on the application of Amrolia) v HMRC; R (on the application of Ranjit-Singh) v HMRC [2020] EWCA Civ 488, the Court of Appeal held that notices amending individual partners’ tax returns under section 28B(4), Taxes Management Act 1970 (TMA), were not closure notices and therefore did not need to specify the final amounts of tax due.

Read more
Blog

Looney – Termination payments were trading receipts

Published on 13 May 2020. By Constantine Christofi, Senior Associate

Gray tint 4

In Kieran Looney & Anor v HMRC [2020] UKUT 0119 (TCC), the Upper Tribunal (UT) has dismissed an appeal against the First-tier Tribunal's (FTT) decision that a termination payment and other payments made under a contract entered into by a partnership to provide management training, were trading receipts of a partnership.

Read more
Blog

Coyle – Upper Tribunal refuses permission to appeal out of time

Published on 06 May 2020. By Constantine Christofi, Senior Associate

Gray tint 1

In Michael Coyle t/a Coyle Transport v HMRC [2020] UKUT 0113 (TCC), the Upper Tribunal (UT) set aside the decision of the First-tier Tribunal (FTT) for errors of law, but reached the same conclusion as the FTT and refused the taxpayer permission to appeal out of time.

Read more
Blog

Higgs – FTT lacks jurisdiction to disapply the PAYE Regulations

Published on 15 April 2020. By Constantine Christofi, Senior Associate

Green tint 3

In Philip Higgs and Others v HMRC [2020] UKFTT 117 (TC), the First-tier Tribunal (FTT) determined that it did not have jurisdiction to determine whether HMRC is entitled to exercise a discretion under section 684(7A), ITEPA, to disapply the PAYE Regulations.

Read more
Blog

Booth – Penalty appeal struck out

Published on 01 April 2020. By Constantine Christofi, Senior Associate

Green tint 3

In CF Booth Ltd v HMRC [2020] UKFTT 35 (TC), the First-tier Tribunal (FTT) struck out the taxpayer's appeal against penalties imposed for deliberate inaccuracies in its VAT returns, on the basis that the appeal amounted to an 'abuse of process'.

Read more
Blog

Credit Suisse: Appeal allowed as HMRC had failed to open a valid enquiry

Published on 25 March 2020. By Constantine Christofi, Senior Associate

Abstract building

In Credit Suisse Securities (Europe) Ltd and others v HMRC [2020] UKFTT 86 (TC), the First-tier Tribunal (FTT) allowed a company's appeal against a closure notice on the grounds that HMRC had not issued a valid notice of enquiry.

Read more
Blog

McMillan – Gambling proceeds not taxable income

Published on 18 March 2020. By Constantine Christofi, Senior Associate

Untinted 5

In McMillan v HMRC [2020] UKFTT 0082 (TC), the First-tier Tribunal (FTT) held that proceeds of gambling were not taxable income.

Read more
Blog

MXC Dunlin – Interest due on repayments of tax paid in the 1980s

Published on 26 February 2020. By Constantine Christofi, Senior Associate

Purple tint 5

In MCX Dunlin (UK) Ltd v HMRC [2020] EWHC 11 (Ch), the High Court has held that interest was due on repayments of liabilities to petroleum revenue tax (PRT) dating from the 1980s, which had been met by crediting advance PRT (APRT).

Read more
Blog

Devon Waste Management – Waste firms win appeal in landfill 'fluff' case

Published on 05 February 2020. By Constantine Christofi, Senior Associate

Untinted 4 wide

In Devon Waste Management Ltd and Others v HMRC [2020] UKUT 1 (TCC), the Upper Tribunal (UT) has held that the disposal of certain waste materials did not attract a charge to landfill tax.

Read more
Blog

Lloyd-Webber – capital gains losses allowed over properties which were never completed

Published on 29 January 2020. By Constantine Christofi, Senior Associate

Abstract building

In Lloyd-Webber and another v HMRC [2019] UKFTT 717 (TC), the First-tier Tribunal (FTT) has held that a payment made under a contract for the acquisition of land was for the acquisition of contractual rights, rather than for the land, giving rise to an allowable loss on termination of the contract.

Read more
Blog

Jafari – HMRC criticised for breach of its duty to assist the Tribunal

Published on 18 December 2019. By Constantine Christofi, Senior Associate

Green tint 3

In Jafari v HMRC [2019] UKFTT 692 (TC), the First-tier Tribunal (FTT) criticised HMRC for failing in its duty to bring relevant authorities to its attention.

Read more
Blog

Contentious tax quarterly review (Q4 2019)

Published on 16 December 2019. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Untinted 5

In this quarterly review we consider: HMRC’s increasing propensity to seek to strike out the taxpayer’s case; recent developments in relation to IR35; the timing of tribunal decisions; and the potential implications of the Inverclyde decision.

Read more
Blog

Knibbs – HMRC's challenge to carry-back loss relief claims was correct

Published on 11 December 2019. By Constantine Christofi, Senior Associate

Untinted 4

In Knibbs and ors v HMRC and R (oao Astley and ors) v HMRC [2019] EWCA Civ 1719, the Court of Appeal has held that Schedule 1B, Taxes Management Act 1970 (TMA) can apply to a claim for carry-back loss relief.

Read more
Blog

Aozora GMAC Investment Ltd – HMRC did not breach a taxpayer's legitimate expectation

Published on 20 November 2019. By Constantine Christofi, Senior Associate

Purple tint 1

In R (oao Aozora GMAC Investment Ltd) v HMRC [2019] EWCA Civ 1643, the Court of Appeal has dismissed the taxpayer's claim that a statement in HMRC’s International Manual created a legitimate expectation, because the taxpayer had not relied on it substantively and, even if it had done, there was insufficient "unfairness" in frustrating the taxpayer's expectation.

Read more
Blog

First Choice – HMRC ordered to pay taxpayer's costs as a result of its unreasonable behaviour

Published on 13 November 2019. By Constantine Christofi, Senior Associate

Gray tint 5

In First Choice Recruitment Ltd v HMRC [2019] UKFTT 412 (TC), the First-tier Tribunal (FTT) held that the taxpayer was entitled to its costs because HMRC had acted unreasonably.

Read more
Blog

Cliff: Tax tribunal considers the meaning of ‘deliberate’

Published on 06 November 2019. By Constantine Christofi, Senior Associate

Abstract building

In Cliff v HMRC [2019] UKFTT 564, the First-tier Tribunal (FTT) has held that the taxpayer had 'deliberately' submitted an inaccurate return to HMRC.

Read more
Blog

Leeds Cricket Football & Athletic Co Ltd – business with attached goodwill disposed of

Published on 16 October 2019. By Constantine Christofi, Senior Associate

Purple tint 2

In The Leeds Cricket Football & Athletic Company Ltd v HMRC [2019] UKFTT 0568 (TC), the First-tier Tribunal (FTT) has held that the freehold in a cricket ground involved the disposal of a business with attached goodwill and was not simply a disposal of land with attached income streams.

Read more
Blog

JJ Management: No need to stand on formalities

Published on 09 October 2019. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Untinted 5

It would appear from the decision of the High Court in R (oao JJ Management LLP and Ors) v HMRC [2019] EWHC 2006 (Admin), that HMRC can conduct informal enquiries outside of section 9A, Taxes Management 1970 (TMA).

Read more
Publication

Tax update October 2019

Published on 03 October 2019. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Purple tint 5

In this month’s update we report on (1) the independent review of the disguised remuneration loan charge; (2) HMRC’s guidance on preparing for the off-payroll working changes which come into effect from April 2020; and (3) HMRC’s updated guidance on the tax registration of non-resident companies. We also comment on three recent cases relating to (1) an application for final and partial closure notices; (2) the validity of an enquiry; and (3) pre-entry loss rules.

Read more
Blog

Rialas – Transfer of assets abroad provisions did not apply

Published on 02 October 2019. By Constantine Christofi, Senior Associate

Purple tint 5

In Rialas v HMRC [2019] UKFTT 520, the First-tier Tribunal (FTT) has found that the transfer of assets abroad (TOAA) provisions, originally contained in section 739 et seq, Income and Corporation Taxes Act 1988 (ICTA) did not apply.

Read more
Blog

Draft Finance Bill 2019/20: HMRC’s new insolvency powers

Published on 27 September 2019. By Robert Waterson, Partner and Constantine Christofi, Senior Associate

Green tint 1

Piercing the corporate veil? Robert Waterson and Constantine Christofi review the draft provisions that will empower HMRC to issue joint liability notices. (This article was originally posted on Tax Journal)

Read more
Blog

Tinkler - Notice of enquiry invalid

Published on 19 September 2019. By Constantine Christofi, Senior Associate

Green tint 3

In Tinkler v HMRC [2019] EWCA Civ 1392, the Court of Appeal has allowed the taxpayer's appeal and held that HMRC's notice of enquiry under section 9A, Taxes Management Act 1970 (TMA), was invalid.

Read more
Blog

Levy – Tribunal rejects application for final and partial closure notices

Published on 30 August 2019. By Constantine Christofi, Senior Associate

Purple tint 3

In The Executors of Mrs R W Levy v HMRC [2019] UKFTT 418 (TC), the First-tier Tribunal (FTT), has held that HMRC was not in a position to issue either a final or partial closure notice.

Read more
Blog

Haworth – Court of Appeal confirms HMRC misdirected itself and quashes payment notices

Published on 03 July 2019. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 3

The recent unanimous judgment of the Court of Appeal in R (on the application of Haworth) v HMRC [2019] EWCA Civ 747, is the first successful judicial review challenge against follower and accelerated payment notices. The decision throws into question the way in which the relevant statutory provisions, contained in Finance Act 2014 (FA 2014), relating to follower and accelerated payment notices have been interpreted and operated by HMRC and as a consequence, many other notices may also have been issued by HMRC unlawfully.

Read more
Blog

Ritchie - FTT guilty of procedural unfairness

Published on 26 June 2019. By Constantine Christofi, Senior Associate

Green tint 3

In Ritchie v HMRC [2019] UKUT 007 (TCC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) had erred in finding that a loss of tax had been brought about by carelessness on the part of the taxpayers' professional advisers because, amongst other things, the carelessness of the advisers had not been adequately pleaded by HMRC and had not been put to any of the witnesses in cross-examination.

Read more