Latest by Nicole Kostic

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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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Tribunal cancels penalty imposed against doctor and criticises unreasonable HMRC behaviour

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

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In Dr Ragini Pandey v HMRC [2017] UKFTT 0216 (TC), the First-tier Tribunal (FTT) cancelled a penalty which had been issued by HMRC under paragraph 1, Schedule 24, Finance Act 2007 and in so doing criticised HMRC's 'unreasonable' behaviour.

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Tribunal allows taxpayer's appeal against discovery assessment

Published on 24 January 2017. By Nicole Kostic, Senior Associate

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In Paul Munford v HMRC [2017] UKFTT 019 (TC), the First-tier Tribunal (FTT) considered the validity of a discovery assessment which had been issued by HMRC pursuant to section 29, Taxes Management Act 1970 (TMA) and allowed the taxpayer's appeal on the basis that HMRC had not discharged the burden of proving, for the purposes of section 36(1A), TMA, that the taxpayer had deliberately brought about a loss of capital gains tax.

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BBC prevented from submitting evidence in IR35 case

Published on 16 November 2016. By Nicole Kostic, Senior Associate

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In Paya Limited and Tim Willcox Limited v HMRC [2016] UKFTT 0660 (TC), the First-tier Tribunal (FTT) held that the BBC could not provide witness evidence of its own motion to the FTT in tax appeals, to which it was not a party.

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