Latest by Michelle Sloane

Blog

Onillon – Failure to take Follower Notice 'corrective action' reasonable in all the circumstances

Published on 27 April 2018. By Michelle Sloane, Senior Associate

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In Onillon v HMRC [2018] UKFTT 33 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a penalty imposed for failing to take corrective action following the issue of a Follower Notice (FN) as it was reasonable in all the circumstances for the taxpayer not to take such action.

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Blog

Taylor Wimpey – Upper Tribunal clarifies the application of the 'builder's block' scheme

Published on 20 March 2018. By Michelle Sloane, Senior Associate

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In Taylor Wimpey Plc v HMRC [2018] UKUT 55, the Upper Tribunal (UT) has allowed in part the taxpayer's appeal in relation to its claim to recover input VAT incurred on the provision of certain white goods, kitchen appliances and carpets installed in newly built houses.

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English Holdings - UT allows set-off of corporation tax loss against general income

Published on 05 February 2018. By Michelle Sloane, Senior Associate

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In English Holdings Ltd v HMRC [2016] UKFTT 0346 (TC), the Upper Tribunal (UT) upheld a decision of the First-tier Tribunal (FTT) which allowed an appeal by a non-UK resident company against a decision of HMRC refusing its claim to offset losses arising in its UK permanent establishment (PE) against profits earned by its UK property rental business.

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Spurs 2 : 0 HMRC – termination payment not taxable earnings

Published on 20 December 2017. By Michelle Sloane, Senior Associate 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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Spurs 2 : 0 HMRC – payment on early termination of fixed term contract not taxable as earnings

Published on 20 December 2017. By Michelle Sloane, Senior Associate

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In Tottenham Hotspur Ltd v HMRC [2017] UKUT 453 (TCC), the Upper Tribunal (UT) has confirmed the decision of the First-tier Tribunal that payments made by an employer in respect of two football players on early termination of their fixed term contracts were not earnings. They were termination payments and, therefore, were outside the scope of national insurance contributions (NICs).

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NCL Investments - Tribunal allows deductions against trading profits in EBT case

Published on 06 November 2017. By Michelle Sloane, Senior Associate

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In NCL Investments Limited and another v HMRC [2017] UKFTT 495, the First-tier Tribunal (FTT) held that accounting debits relating to the grant of share options to employees were a deductible expense for corporation tax purposes.

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Blog

Thathiah: HMRC unsuccessful in first senior accounting officer penalty appeal

Published on 13 September 2017. By Michelle Sloane, Senior Associate

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In Kreeson Thathiah v HMRC [2017] UKFTT 0601 (TC), the First-tier Tribunal (FTT) allowed an appeal against penalties which had been assessed on the finance director of a group of companies under the Senior Accounting Officer (SAO) regime, contained in Schedule 46, Finance Act 2009 (FA 2009), as HMRC had failed to establish that he had breached his duty as a SAO.

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Blog

Gray – FTT allows appeal against discovery assessment as ITV correctly accounted for PAYE

Published on 03 August 2017. By Michelle Sloane, Senior Associate

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In Gray v HMRC [2017] UKFTT 0275, the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a discovery assessment in relation to a termination payment as there was no additional tax to assess in the relevant year and in any event the assessment was out of time.

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Publication

New corporate criminal offence

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

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Failure to prevent the facilitation of tax evasion

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Archer: judicial review in the context of statutory tax appeals

Published on 13 June 2017. By Michelle Sloane, Senior Associate

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The High Court's judgment in R (on the application of Archer) v HMRC [2017] EWHC 296 (Admin) is one of a number of recent decisions where it has been found that the taxpayer had not challenged HMRC's decision in the correct forum.

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