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Blog

Hargreaves - Burden of proof on HMRC in taxpayer information notice appeals

Published on 09 June 2021. By Constantine Christofi, Senior Associate

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In Hargreaves and others v HMRC [2021] UKFTT 80 (TC), the First-tier Tribunal (FTT) confirmed that the burden of proof in an appeal against an information notice issued under paragraph 1, Schedule 36, Finance Act 2008 (FA 2008), is on HMRC.

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Podcast

Shifting sands: insuring tax risks

07 June 2021

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In a special cross-over episode with our sister podcast Insurance Covered, this episode of Taxing Matters looks at the growth in popularity of tax liability insurance.

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Publication

Tax Bites - June 2021

Published on 03 June 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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Blog

Daarasp – Loss claims denied as closure notices were valid

Published on 02 June 2021. By Alexis Armitage, Associate

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In Daarasp LLP & Betex LLP v HMRC [2021] UKUT 0087, the Upper Tribunal (UT) upheld the First-tier Tribunal's (FTT) decision and dismissed the taxpayers' claims for losses as the conclusions in HMRC's closure notices were not inconsistent with the losses being reduced to zero in the taxpayers' returns.

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Publication

V@ update - May 2021

Published on 27 May 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the May 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

Comtek – Counteraction steps taken after Follower Notice deadline can reduce penalty

Published on 26 May 2021. By Harry Smith, Senior Associate

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Follower notice penalty for SDLT scheme follower notice reinstated but reduced by Upper Tribunal, and guidance given as to meaning of 'counteraction' in APN / accelerated payment notice context.

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Podcast

Tax fraud: The rise of the professional enabler

24 May 2021

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In this episode, we are joined by Simon York, Director of HMRC's Fraud Investigation Service (FIS). Created only five years ago, FIS has already secured 3,700 criminal convictions for serious fraud and protected over £25 billion in assets.

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Blog

Euromoney – Tribunal considers 'main purpose' test

Published on 19 May 2021. By Rebekka Sandwell, Associate

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In Euromoney Institutional Investor PLC v HMRC [2021] UKFTT 0061 (TC), the First-tier Tribunal (FTT) upheld the appellant's appeal, finding that the avoidance of liability to tax was a purpose, but not the main purpose, or one of the main purposes, of the relevant arrangements, for the purposes of section 137(1), Taxation of Chargeable Gains Act 1992 (TCGA).

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Blog

Mehrban – Discovery assessments invalid due to staleness

Published on 12 May 2021. By Constantine Christofi, Senior Associate

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In Kashif Mehrban v HMRC [2021] UKFTT 53 (TC) the First-tier Tribunal (FTT) held that a three-year delay in issuing a 'discovery' assessment issued pursuant to section 29,Taxes Management Act 1970 (TMA), resulted in the discovery becoming 'stale', even though the delay had not been the result of HMRC inaction.

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Publication

Tax Bites - May 2021

Published on 07 May 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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Publication

Disputes Yearbook 2021: Criminal tax disputes

Published on 07 May 2021. By Michelle Sloane, Partner

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As part of the acclaimed Disputes Yearbook, Legal Business interviewed members of our disputes team exploring key areas of the market and what RPC brings to the table.

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Blog

Inmarsat Global – Upper Tribunal confirms successor company not entitled to capital allowances incurred by its predecessor on satellite launch costs

Published on 05 May 2021. By Alexis Armitage, Associate

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In Inmarsat Global Ltd v HMRC [2021] UKUT 59 (TCC), the Upper Tribunal (UT) upheld the First-tier Tribunal's (FTT) decision that a company was not eligible for capital allowances in relation to expenditure incurred by its predecessor on launching satellites into space.

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Podcast

Furlough, fraud and the FIS

04 May 2021

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Twenty episodes ago, in early summer last year, our Taxing Matters podcast focused on the newly emerging risk of furlough fraud. Now, nearly a year on (and three iterations of the Coronavirus Job Retention Scheme later) David Francis, Head of Tax Dispute Resolution at Grant Thornton, joins us to discuss this important and evolving topic.

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Blog

Caught in the act

Published on 30 April 2021. By Adam Craggs, Partner and Alice Kemp, Senior Associate (Employed Barrister)

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The furlough scheme has become ‘a magnet for fraudsters’. Adam Craggs and Alice Kemp outline the extensive powers HMRC can muster to investigate ‘high risk’ claims and to claw back any undue payments.

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Blog

Contentious tax quarterly review

Published on 30 April 2021. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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Rise in alternative dispute resolution Until relatively recently, HMRC imposed strict conditions on the timing of when an application for alternative dispute resolution (ADR) could be made, refusing to consider any application which was made after it had formally set out its position in its ‘statement of case’.

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Publication

V@ update - April 2021

Published on 29 April 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the April 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

Balhousie - sale and leaseback does not constitute disposal of 'entire interest' in property

Published on 28 April 2021. By Harry Smith, Senior Associate

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In Balhousie Holdings Ltd v HMRC [2021] UKSC 11, the Supreme Court allowed the taxpayer’s appeal, holding that a sale and leaseback was not a disposal of the taxpayer’s ‘entire interest’ in a care home and accordingly HMRC was not entitled to claw back the benefit of the VAT zero-rating that had applied when the taxpayer acquired the home.

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Blog

Bennedy's Developments – Tribunal allows taxpayer's appeal against daily penalties for late filing of ATED return

Published on 20 April 2021. By Rebekka Sandwell, Associate

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In Bennedy's Developments Ltd v HMRC [2021] UKFTT 21 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against daily penalties for late filing of an Annual Tax on Enveloped Dwellings (ATED) return, issued under paragraph 4 of Schedule 55 to the Finance Act 2009 (FA 2009), but dismissed its appeal against a late filing penalty in respect of the same return, issued under paragraph 5 of Schedule 55.

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Podcast

The Trade-off: Reduced juror numbers in criminal trials

19 April 2021

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The backlog of criminal cases (especially for those relating to fraud) has increased considerably. It is reaching worrying levels resulting in administrative difficulties and substantial cost, both in financial and emotional terms.

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Blog

Outram – Tribunal prevents HMRC from relying on new argument

Published on 14 April 2021. By Constantine Christofi, Senior Associate

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In Outram and another v HMRC [2021] UKFTT 29 (TC) the First-tier Tribunal (FTT) prevented HMRC from relying on a new argument contained in its skeleton argument which had not been included in its statement of case.

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Blog

Eastern Power Networks – Court of Appeal confirms that HMRC does not need to close its enquiries

Published on 07 April 2021. By Alexis Armitage, Associate

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In Eastern Power Networks plc and others v HMRC [2021] EWCA Civ 283, the Court of Appeal (CofA) has upheld the Upper Tribunal's (UT) decision that it was not appropriate to direct HMRC to issue closure notices.

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Podcast

The Common Reporting Standard: An HMRC game changer?

06 April 2021

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With now over 100 countries signed up to the international information exchange known as the Common Reporting Standard (CRS), last year HMRC received 84 million details of bank accounts covering one in 10 UK citizens.

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Publication

Tax Bites - April 2021

Published on 01 April 2021. By Adam Craggs, Partner and Harry Smith, Senior Associate

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Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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Blog

Ball Europe - Accounting entry not included in tax return sufficient to preclude discovery assessment

Published on 30 March 2021. By Harry Smith, Senior Associate

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In Ball Europe Ltd v HMRC [2021] UKFTT 23 (TC), the First-tier Tribunal (FTT) has held that the presence of amounts in a taxpayer's accounts but not its tax return was sufficient for a 'hypothetical officer' of HMRC reasonably to be expected to be aware of a tax insufficiency and this prevented HMRC from issuing a valid discovery assessment

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Publication

V@ update - March 2021

Published on 25 March 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the March 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

The long arm of HMRC

Published on 24 March 2021. By Adam Craggs, Partner and Alice Kemp, Senior Associate (Employed Barrister)

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Adam Craggs and Alice Kemp outline the powers HMRC has at its disposal when conducting a criminal rather than civil investigation.

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Blog

Quentin Skinner – shares sold by trusts not eligible for entrepreneurs' relief

Published on 24 March 2021. By Rebekka Sandwell, Associate

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In HMRC v The Quentin Skinner 2005 Settlement L and others [2021] UKUT 29 (TCC), the Upper Tribunal (UT) has held that, for the purposes of entrepreneurs' relief (ER) (now business asset disposal relief), section 169J(4), Taxation of Chargeable Gains Act 1992 (TCGA) requires a beneficiary to have been a qualifying beneficiary throughout a period of one year ending no earlier than three years before the date of disposal of settlement business assets by the trustees.

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Podcast

The future of judicial reviews… and what it means for your business

22 March 2021

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Described by a previous guest on Taxing Matters as “the last bastion of the citizen against the Government", the importance of judicial reviews cannot be overstated.

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Blog

Atholl House Productions: BBC Presenter wins IR35 case

Published on 17 March 2021. By Constantine Christofi, Senior Associate

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In HMRC v Atholl House Productions Ltd [2021] UKUT 0037 (TCC), the Upper Tribunal (UT) held that IR35 did not apply to a presenter who provided services to the BBC through a personal service company.

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Blog

Ditton – HMRC cannot issue daily late filing penalties retrospectively

Published on 10 March 2021. By Alexis Armitage, Associate

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In Ditton v HMRC [2021] UKFTT 489 (TC), the First-tier Tribunal (the FTT) held that daily late filing penalties, where notice was given by HMRC to the taxpayer after the period in respect of which the penalties were issued, were void; confirming that late filing penalties cannot be issued to taxpayers retrospectively.

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Podcast

Taxing Matters: International Women's Day Special

08 March 2021

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March 8th is International Women's Day, and to mark the occasion this special episode of the Taxing Matters podcast features five empowering women who have all strived to encourage diversity and inclusion in the workplace.

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Publication

HMRC Crackdown on Covid-19 Fraud

Published on 05 March 2021. By Adam Craggs, Partner and Michelle Sloane, Partner and Alice Kemp, Senior Associate (Employed Barrister)

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In the March 2021 Budget, Chancellor Rishi Sunak announced the creation of a new major fraud taskforce, the Taxpayer Protection Taskforce, established as part of a wide-reaching crackdown on criminals exploiting UK government support schemes. The new taskforce represents one of the all-time largest responses to a fraud risk by HMRC.

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Blog

Helpful guidance on the role of statements of case and Lists of Issues for Disclosure in applications to vary an order for Extended Disclosure under the Disclosure Pilot Scheme

Published on 05 March 2021. By Parham Kouchikali, Partner and Sinead Westaway, Associate

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The High Court in HMRC v IGE USA Investments Ltd and Ors [2020] EWHC 1716 (Ch) confirms jurisdiction to order specific disclosure under the Disclosure Pilot Scheme is not confined to issues identifiable from statements of case and where there is no agreed or approved List of Issues for Disclosure.

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Publication

Tax Bites - March 2021

Published on 04 March 2021. By Adam Craggs, Partner and Harry Smith, Senior Associate

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Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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Blog

SSE Generation – Taxpayer's capital allowances victory marred by procedural issue

Published on 03 March 2021. By Harry Smith, Senior Associate

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In HMRC v SSE Generation Ltd [2021] EWCA Civ 105, the Court of Appeal (CA) upheld the Upper Tribunal's (UT) decision that expenditure on parts of a hydroelectric power scheme was eligible for capital allowances, save for one element in respect of which the taxpayer had failed to seek permission to appeal part of the First-tier Tribunal's (FTT) decision.

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Publication

V@ update - February 2021

Published on 25 February 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the February 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Blog

Bradford – Tribunal refuses HMRC's application for further and better particulars

Published on 24 February 2021. By Rebekka Sandwell, Associate

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In Darren Bradford v HMRC [2021] UKFTT 2 (TC), the First-tier Tribunal (FTT) refused HMRC's application for the Appellant to provide further and better particulars of his grounds of appeal and directed HMRC to provide its Statement of Case.

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Publication

Customs and excise quarterly - February 2021

Published on 23 February 2021. By Adam Craggs, Partner

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In this update we report on (1) HMRC's proposed new powers to combat illicit tobacco trading; (2) a policy paper setting out how the temporary and pre-lodgement models will operate to control goods coming from the EU to Great Britain; and (3) HMRC Guidance that can be used to check whether a business holds Authorised Economic Operator status.

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Podcast

Taxing Matters: Private prosecutions: an essential part of your business' toolkit

22 February 2021

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We are experiencing a surge in economic crime – the National Crime Agency estimates fraud alone costs UK businesses around £140 billion a year. With the CPS and SFO barely able to scrape the tip of the iceberg, many businesses have turned to private prosecutions to recoup losses and protect their reputation.

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Blog

Embiricos: HMRC cannot issue a partial closure notice without specifying the amount of tax due

Published on 17 February 2021. By Constantine Christofi, Senior Associate

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In HMRC v Embiricos [2020] UKUT 370 (TCC), the Upper Tribunal (UT),in allowing HMRC's appeal, has held that HMRC cannot issue a partial closure notice without specifying how much tax is due.

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Blog

Warshaw – Cumulative preference shares constituted ordinary share capital and qualified for entrepreneurs' relief

Published on 10 February 2021. By Alexis Armitage, Associate

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In HMRC v Stephen Warshaw [2020] UKUT 366 (TCC), the Upper Tribunal (UT) has upheld the First-tier Tribunal's (FTT) decision that cumulative preference shares with rights to compound accrued but unpaid dividends constituted "ordinary share capital" for the purposes of section 989, Income Tax Act 2007 (ITA) and therefore qualified for entrepreneurs' relief (ER).

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Podcast

Taxing Matters: Sanctions in a post-Brexit landscape

08 February 2021

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From the 1st January 2021 the new UK sanctions framework officially came into force under the Sanctions and Anti-Money Laundering Act 2018 (SAMLA).

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Publication

Tax Bites - February 2021

Published on 04 February 2021. By Adam Craggs, Partner and Harry Smith, Senior Associate

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Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

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Blog

Rialas: UT dismisses HMRC's appeal in transfer of assets abroad case

Published on 03 February 2021. By Harry Smith, Senior Associate

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Taxpayer succeeds in defending HMRC appeal against transfer of assets abroad / TOAA regime application; anti-avoidance measures did not apply, held the Upper Tribunal.

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Publication

V@ update - January 2021

Published on 28 January 2021. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the January 2021 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Blog

Development Securities – Court of Appeal considers company tax residence

Published on 27 January 2021. By Rebekka Sandwell, Associate

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In HMRC v Development Securities PLC and Others [2020] EWCA Civ 1705, the Court of Appeal (CoA) has allowed HMRC's appeal against a decision of the Upper Tribunal (UT) and confirmed that certain Jersey based companies were resident in the UK, rather than in Jersey.

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Podcast

What "winning on a technicality" really means in disputes with HMRC and why technical points are very important

25 January 2021

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In the latest episode of the Taxing Matters podcast, Harry Smith gives a crash course in procedural arguments in the context of a dispute with HMRC.

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Blog

Project Blue (No 2): HMRC must refund overpaid SDLT

Published on 20 January 2021. By Constantine Christofi, Senior Associate

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In Project Blue Ltd v HMRC [2020] UKFTT 475 (TC), the First-tier Tribunal (FTT) held that the taxpayer was entitled to repayment of SDLT, as part of the consideration for the property in question was contingent, within the meaning of section 51, Finance Act 2003 (FA 2003) and was never paid.

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Publication

Corporate Tax Update - January 2021

18 January 2021

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Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from December 2020. Included in this update are summaries of an unexpected twist in the DAC6 saga, a call for evidence on VAT and the ‘sharing economy’, and the Court of Appeal decision in the Development Securities case. As ever we hope you, your family and friends are all staying safe.

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Podcast

The new corporate criminal offence of failure to prevent tax evasion

11 January 2021

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In this episode, we are joined by Sam Dean, who spearheads HMRC's campaign to raise awareness of the corporate criminal offence of failure to prevent tax evasion.

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