Latest by Heather Rimmer

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Tooth – Court of Appeal confirms discovery assessment was invalid

Published on 05 June 2019. By Heather Rimmer, Associate

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In HMRC v Tooth [2019] EWCA Civ 826, the Court of Appeal has held that a discovery assessment was invalid, but the taxpayer's inaccuracy in his return was deliberate.

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Albatel - TV presenter wins £1.2m tax case

Published on 08 April 2019. By Heather Rimmer, Associate

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In Albatel Ltd v HMRC [2019] UKFTT 0195 (TC), the First-tier Tribunal (FTT) held that the so-called IR35 legislation did not apply to the provision of services by Lorraine Kelly to ITV.

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Gardner Shaw – directions subject to a pending appeal should not have been varied

Published on 01 April 2019. By Heather Rimmer, Associate

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In Gardner Shaw UK Ltd and others v HMRC [2018] UKUT 419 (TCC), the Upper Tribunal (UT) has held that the First-tier Tribunal (FTT) should not have varied directions which the FTT had previously issued, when they had been the subject of an unsuccessful appeal to the UT and when an appeal to the Court of Appeal was pending.

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Jimenez - Court of Appeal confirms extra-territorial reach of information notices

Published on 25 February 2019. By Heather Rimmer, Associate

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In R (oao Jimenez) v HMRC [2019] EWCA Civ 51, the Court of Appeal has held that HMRC can issue an information notice to a taxpayer under paragraph 1, Schedule 36, Finance Act 2008 (FA 2008), even if he is non-resident.

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Omagh: tax penalty was a "criminal charge" for the purposes of Article 6 of the ECHR

Published on 25 January 2019. By Heather Rimmer, Associate

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In Omagh Minerals Ltd v HMRC [2018] UKFTT 697 (TC), the First-tier Tribunal (FTT) has held that despite the civil nature of the underlying tax dispute, an aggregates levy penalty imposed on the taxpayer by HMRC was a "criminal charge" to which Article 6 (right to a fair trial), European Convention on Human Rights (ECHR), applied.

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Patel – HMRC ordered to close enquiry which was  "drifting aimlessly"

Published on 26 November 2018. By Heather Rimmer, Associate

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In Patel v HMRC [2018] UKFTT 0561 (TC), the First-tier Tribunal (FTT) directed HMRC, pursuant to section 28A, Taxes Management Act 1970 (TMA), to close its enquiry.

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Newton – Tribunal confirms that "statutory records"  should be narrowly construed

Published on 01 October 2018. By Heather Rimmer, Associate

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In Newton v HMRC [2018] UKFTT 513 (TC), the First-tier Tribunal (FTT) has held that, due to the lack of taxpayer appeal rights, the definition of "statutory records" for the purpose of an information notice issued pursuant to Schedule 36, Finance Act 2008 (FA 2008), must be construed narrowly.

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"Cash is king"? The rise of the "tap and go" cashless society

Published on 08 November 2017. By Heather Rimmer, Associate

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Blink and you'll miss it. In the age of increasing cashless payments and "tap and go" transactions, what are the consequences for businesses, consumers and society?

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Supporting a mentally healthy workforce

Published on 10 May 2017. By Heather Rimmer, Associate

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In Mental Health Week Heather Rimmer considers how the workplace affects those struggling with their mental health and what businesses can do to help.

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Clinton v Trump: Battle of Policies

Published on 01 November 2016. By Heather Rimmer, Associate

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Summer 2012: the build up to the election was one of disillusionment, widespread poverty, pervasive economic trouble, and exacerbated inequality. The battle was Obama v Romney. Fast forward four years and here we go again… This time, the battle is Clinton v Trump. The main differential in any political election comes down to policies. So how do the candidates differ?

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