Latest by Adam Craggs

Blog

Spurs 2 : 0 HMRC – termination payment not taxable earnings

Published on 20 December 2017. By Michelle Sloane, Senior Associate and Adam Craggs, Partner

Untinted 4

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).

Read more
Blog

Jiminez: High Court quashes information notices issued to non-UK resident taxpayer

Published on 05 December 2017. By Adam Craggs, Partner and Constantine Christofi, Associate

Abstract building

In Jimenez v (1) HMRC & (2) The First Tier Tax Tribunal [2017] EWHC 2585 (Admin), the High Court has quashed an information notice given by HMRC to a non-UK resident taxpayer.

Read more
Publication

VAT update August 2017

Published on 30 August 2017. By Adam Craggs, Partner

Purple tint

In this month’s update we report on updated guidance from HMRC on distance selling, the EU (Withdrawal Bill) and the revised place of supply rules for B2C telecommunications.

Read more
Publication

Customs and excise quarterly update, August 2017

Published on 22 August 2017. By Adam Craggs, Partner

Untinted 3

In this update we report on the implementation of the Fulfillment House Due Diligence Scheme, the National Audit Office's report on the new Customs Declaration Service and the future excise duty rate changes to cooking wine and other cooking alcohol.

Read more
Blog

Eastern Power – Tribunal orders HMRC to close its enquiries despite outstanding information notices

Published on 10 August 2017. By Adam Craggs, Partner

Untinted 5

In Eastern Power Networks Plc and others v HMRC [2017] UKFTT 494 (TC), the First-tier Tribunal (FTT) ordered HMRC to issue closure notices even though there were a number of outstanding information notices.

Read more
Publication

New corporate criminal offence

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

Purple tint 1

Failure to prevent the facilitation of tax evasion

Read more
Publication

Tax update, July 2017

Published on 04 July 2017. By Adam Craggs, Partner

Green tint 1

In this month’s Update we report on draft provisions for a EU wide cross-border tax planning disclosure requirement; changes to HMRC’s guidance on the WDF and announcements in the Queen’s Speech in relation to the next Finance Bill.

Read more
Publication

VAT update, June 2017

Published on 29 June 2017. By Adam Craggs, Partner

Purple tint 5

In this month's update we report on proposals for the reduced VAT rate for e-publications, HMRC's first publication of VAT Notes 2017, in which it explains changes to VAT for businesses, and the latest stage in the long-running compound interest litigation involving Littlewoods.

Read more
Publication

Tax update, June 2017

Published on 31 May 2017. By Adam Craggs, Partner

Purple tint 1

In this update we report on the scope of the Criminal Finances Bill as it receives Royal Assent; HMRC guidance updates for businesses, individuals and agents on how to make disclosures of unpaid tax; and HMRC’s further consultation on Making Tax Digital.

Read more
Publication

VAT update, May 2017

Published on 24 May 2017. By Adam Craggs, Partner

Purple tint 1

In this month’s update we report on HMRC’s revised guidance on holding companies’ input VAT recovery, prelaunch trials for the online tribunal appeals service and draft legislation effecting the removal of the “use and enjoyment” rule for the supplies of B2C telecommunication services.

Read more