Latest by Nicole Kostic

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Tooth – discovery assessment invalid as no inaccuracy in return

Published on 21 May 2018. By Nicole Kostic, Senior Associate

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In HMRC v Tooth [2018] UKUT 38, the Upper Tribunal (UT) has concluded that a discovery assessment issued by HMRC was invalid as the taxpayer's self-assessment did not contain an inaccuracy and in any event there was no deliberate intent by the taxpayer to bring about an insufficiency of tax.

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Volkswagen: CJEU provides guidance on the time limit for input VAT recovery

Published on 11 April 2018. By Nicole Kostic, Senior Associate

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In Volkswagen AG v Finančné riaditeľstvo Slovenskej republiky C-533/16, the Court of Justice of the European Union (CJEU) has held that Member States cannot impose a time limit on input tax recovery that denies claims before the taxable person is in a position to exercise its right to recover.

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Stadion - CJEU confirms circumstances where different elements of a supply can be taxed at different rates

Published on 16 February 2018. By Nicole Kostic, Senior Associate

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In Stadion Amsterdam CV v Staatssecretaris van Financiën C-463/16, the Court of Justice of the European Union (CJEU) has confirmed that, in the absence of specific statutory language to the contrary, a single supply, which includes two individually priced elements, is taxable at the rate of the principle supply.

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Upper Tribunal refuses permission for judicial review of HMRC's policy on prior misapplication of law

Published on 12 January 2018. By Nicole Kostic, Senior Associate

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In The Queen (on the application of R Clarke and others) v HMRC [2017] UKUT 379, the Upper Tribunal (UT) refused an application for permission to judicially review HMRC's decision not to compensate the taxpayer beyond the scope of its published policy contained in Business Brief 28/04.

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United Biscuits: High Court rejects claims for refunds of overpaid VAT

Published on 18 December 2017. By Nicole Kostic, Senior Associate

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In United Biscuits (Pension Trustees) Ltd and another v HMRC [2017] EWHC 2895 (Ch), the High Court held that pension fund management services by non-insurers are standard rated and dismissed the claimant's claim to recover VAT on investment management services for pensions.

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The Barty Party – HMRC's information notice was invalid

Published on 09 November 2017. By Nicole Kostic, Senior Associate

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In The Barty Party Company Limited v HMRC [2017] UKFTT 697, the First-tier Tribunal (FTT) allowed the taxpayer's appeal against an information notice which HMRC had issued pursuant to Schedule 36, Finance Act 2008, on the basis that the information notice was invalid.

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Chadwick – Discovery assessment on wrong person cannot be remedied by section 114 TMA

Published on 06 October 2017. By Nicole Kostic, Senior Associate

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In Chadwick (as trustee in bankruptcy of Mrs Gloria Oduneye-Braniffe) v The National Crime Agency [2017] UKFTT 656 (TC), the First-tier Tribunal (FTT) has held than an assessment issued to a trustee in bankruptcy was a gross error that could not be cured by section 114 of the Taxes Management Act 1970 (TMA).

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Oval Estates - Tribunal confirms deficiencies in invoices may not prevent VAT recovery

Published on 11 July 2017. By Nicole Kostic, Senior Associate

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In Oval Estates (Bath) Limited v HMRC [2017] UKFTT 403 (TC), the First-tier Tribunal (FTT) held that input tax was attributable to an identifiable supply and was recoverable despite allegations of deliberate and concealed behaviour.

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Märtin: Application directing HMRC to close its enquiry into tax avoidance scheme granted

Published on 10 July 2017. By Nicole Kostic, Senior Associate

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In Jörg Märtin v HMRC [2017] UKFTT 488 (TC), the First-tier Tribunal (FTT) directed HMRC to close its enquiry as it had taken no action in three years.

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BCM – Tribunal grants taxpayers' application for closure notices

Published on 22 May 2017. By Nicole Kostic, Senior Associate

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In BCM Cayman LP and others v HMRC [2017] UKFTT 0226 (TC), the First-tier Tribunal (FTT) directed HMRC to issue closure notices within specified time periods in respect of its enquiries into certain of the applicants' tax returns, pursuant to section 28B, Taxes Management Act 1970 (TMA) and paragraph 33, Schedule 18, Finance Act 1998 (FA 1998).

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