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Tax Take

Publication

V@ update - October 2020

Published on 29 October 2020. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the September 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Podcast

Taxing Matters: A handy guide to appeals

27 October 2020

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Welcome to the eighth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

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Blog

Wired Orthodontics – Tribunal expresses concern about potential inappropriate interference by HMRC's solicitor with the evidence of an independent expert witness

Published on 21 October 2020. By Rebekka Sandwell, Associate

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In Wired Orthodontics Ltd and others v HMRC [2020] UKFTT 290 (TC), the First-tier Tribunal (FTT) refused an application for disclosure of documents and information passing between the solicitors for HMRC and their appointed expert witness.

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Publication

Corporate Tax Update - October 2020

16 October 2020

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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 September 2020. Included in this update are summaries of the Chancellor’s tax announcements as part of the Winter Economy Plan and the EC’s decision to appeal the decision of the European General Court in the Apple state aid case. There are also updates on new HMRC guidance on off-payroll working for private businesses and the VAT treatment of payments for early termination of contracts. As ever we hope you, your family and friends are all staying safe.

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Blog

Box – child benefit charge interpreted as 'income' for the purpose of discovery assessments

Published on 14 October 2020. By Constantine Christofi, Senior Associate

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In Martin Richard Box v HMRC [2020] UKFTT 353 (TC), the First-tier Tribunal (FTT) dismissed a taxpayer's appeal concerning liability to pay the high-income child benefit (HICB) charge, on the basis that the charge constituted income for the purpose of discovery assessments.

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Podcast

Taxing matters: Predicting the tax world of the future

12 October 2020

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Welcome to the seventh episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

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Blog

Irish Bank – HMRC entitled to disallow interest deductions claimed by UK permanent establishments

Published on 07 October 2020. By Alexis Armitage, Associate

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In Irish Bank Resolution Corporation Ltd (in special liquidation) and another v HMRC [2020] EWCA Civ 1128, the Court of Appeal upheld the decisions of the First-tier Tribunal (FTT) and the Upper Tribunal (UT) and confirmed that HMRC was entitled to disallow interest deductions claimed by the UK permanent establishments (PEs) of two Irish companies.

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Publication

Tax Bites - October 2020

Published on 01 October 2020. 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

RBS – HMRC's application for specific disclosure refused

Published on 30 September 2020. By Constantine Christofi, Senior Associate

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In Royal Bank of Scotland Group Plc v HMRC [2020] UKFTT 321 (TC), the First-tier Tribunal (FTT) refused an application by HMRC for a direction requiring the taxpayer to provide specific disclosure.

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Blog

Contentious tax: quarterly review - September 2020

Published on 29 September 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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The increased flow of information and data to HMRC under the common reporting standard (CRS) has prompted a flurry of so-called ‘nudge’ letters to be issued by HMRC to taxpayers whose offshore affairs it considers may not be in order.

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Podcast

Taxing Matters: Fair's Fair – Judicial Review and Tax Disputes

29 September 2020

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Welcome to the sixth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

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Blog

HMRC to gain further information gathering powers

Published on 25 September 2020. By Adam Craggs, Partner and Alexis Armitage, Associate

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Draft legislation, published as part of Finance Bill 2020/21, will, if enacted, grant HMRC the power to issue 'Financial Institution Notices', requiring certain financial institutions to disclose information they hold about certain taxpayer(s) and their assets, without the safeguards which are currently in place.

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Publication

V@ update - September 2020

Published on 25 September 2020. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the September 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Blog

Ahmed - HMRC cannot 'refresh' penalty time limit  by reissuing information notices

Published on 23 September 2020. By Constantine Christofi, Senior Associate

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In Salim Ahmed v HMRC [2020] UKFTT 337 (TC), the First-tier Tribunal (FTT) allowed the taxpayer’s appeal against a penalty for failing to comply with an information notice because the penalty notice was not issued within 12 months of the taxpayer becoming liable to a penalty and HMRC could not refresh the time period by issuing a subsequent information notice which merely repeated earlier information notices.

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Blog

Kickabout Productions - HMRC wins IR35 re-match

Published on 16 September 2020. By Harry Smith, Senior Associate

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In Kickabout Productions Ltd [2020] UKUT 216 (TCC), the Upper Tribunal (UT) has allowed HMRC's appeal and confirmed that the relationship between a radio station and one of its sports presenters fell within the IR35 regime.

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Podcast

Taxing Matters: HMRC as a Public Authority – what does that mean?

14 September 2020

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Welcome to the fifth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

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Blog

Jones – Taxpayer's appeal allowed as FTT failed to consider vital evidence

Published on 09 September 2020. By Rebekka Sandwell, Associate

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In Heather Jones v HMRC [2020] UKUT 229 (TCC), the Upper Tribunal (UT) allowed an appeal against a decision of the First-tier Tribunal (FTT) upholding a discovery assessment issued in respect of income tax on a severance payment.

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Publication

Tax Bites - September 2020

Published on 03 September 2020. 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

HMRC's new powers to investigate furlough abuse

Published on 02 September 2020. By Michelle Sloane, Partner and Alice Kemp, Associate (Employed Barrister)

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The Government's Coronavirus Job Retention Scheme (CJRS) was announced on 20 March 2020, with the aim of safeguarding UK jobs during the coronavirus pandemic. The CJRS has undoubtably assisted in protecting jobs but it was, by necessity introduced quickly, with little and complex guidance, which has made it, in the words of HMRC's Chief Executive Jim Harra, a "magnet for fraudsters".

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Podcast

Taxing Matters: Alternative dispute resolution with Adam Craggs

01 September 2020

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Welcome to the fourth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

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Publication

V@ update - August 2020

Published on 27 August 2020. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to the August 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

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Blog

Hackett – Tribunal considers whether HMRC's decision to proceed by way of civil penalty rather than criminal prosecution was an abuse of process

Published on 26 August 2020. By Alexis Armitage, Associate

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In Lindsay Hackett v HMRC [2020] UKUT 212 (TCC), the Upper Tribunal (UT) has confirmed that the decision whether to bring civil or criminal proceedings is a matter for HMRC to decide with any such decision being amenable to challenge by way of judicial review.

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Publication

Customs and excise quarterly update - August 2020

Published on 25 August 2020. By Adam Craggs, Partner and Michelle Sloane, Partner

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In this update we report on (1) the government's guidance concerning border planning for the end of the transition period; (2) the government's plans to support customs intermediaries; and (3) the government's recently published policy papers on moving goods under the Northern Ireland Protocol, following the transition period. We also comment on three cases relating to (1) whether UK acquisition VAT can apply when a bonded warehouse is not located in the UK; (2) the clarification of factors HMRC can use to determine whether a person is 'fit and proper' to carry out a controlled activity; and (3) whether an acquittal of a criminal charge can preclude HMRC from issuing an excise duty assessment.

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Blog

Archer: No reasonable excuse

Published on 19 August 2020. By Constantine Christofi, Senior Associate

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In William Archer v HMRC [2020] UKFTT 0288 (TC), the First-tier Tribunal (FTT) confirmed that surcharge notices had been validly issued and that the taxpayer did not have a 'reasonable excuse' for non-payment as a result of his related judicial review claim.

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Podcast

Taxing matters: Schedule 36 Information Notices - all squared away

17 August 2020

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Welcome to the third episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

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Blog

Michael Vaughan - High Court declines to rectify contract to prevent tax charge

Published on 12 August 2020. By Constantine Christofi, Senior Associate

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In (1) MV Promotions Ltd (2) Michael Vaughan v (1) Telegraph Media Group Ltd (2) HMRC [2020] EWHC 1357 (Ch), the High Court elected not to exercise its discretion to rectify a provision in a contract for services, despite a mutual mistake rendering one party liable for additional tax.

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Publication

Tax Bites - August 2020

Published on 06 August 2020. 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

Royal Bank of Canada – Canadian bank liable to pay UK tax on assigned oil royalties

Published on 05 August 2020. By Constantine Christofi, Senior Associate

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In Royal Bank of Canada v HMRC [2020] UKFTT 267 (TC) the First-tier Tribunal (FTT) held that a Canadian bank was subject to UK tax on royalties assigned to it following its oil company creditor entering receivership.

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Podcast

Taxing Matters: HMRC ramps up use of Account Freezing and Forfeiture orders

03 August 2020

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Welcome to the second episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

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Publication

V@ update - July 2020

Published on 30 July 2020. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to RPC's V@, a monthly update on developments in the VAT world that may impact your business.

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Blog

JJ Management – Court of Appeal confirms HMRC can conduct informal enquiries

Published on 29 July 2020. By Alexis Armitage, Associate

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In JJ Management Consulting LLP v HMRC [2020] EWCA Civ 784, the Court of Appeal confirmed that it is within HMRC's powers to assess tax following informal enquiries without the need for HMRC to give notice under section 9A, Taxes Management Act 1970 (TMA).

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Publication

Corporate Tax update - July 2020

Published on 29 July 2020. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

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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 June 2020. Included in this update are a summary of a decision on the correct tax treatment of bonuses paid to members of an LLP, and an AG’s opinion on the VAT reverse charge position of services supplied for non-economic activity purposes. There’s also an update on HMRC guidance on “exceptional” circumstances in which anticipated losses can be used to claim back overpaid corporation tax. Finally, this update also reports on Covid-19 driven extensions to DAC6 reporting deadlines and to deadlines for notifying VAT options to tax. As ever we hope you, your family and friends are all staying safe.

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Blog

Sheiling - Belief in procedural invalidity of APN can constitute reasonable excuse

Published on 22 July 2020. By Constantine Christofi, Senior Associate

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In Sheiling Properties Ltd v HMRC [2020] UKUT 175 (TCC), the Upper Tribunal (UT), in dismissing an appeal against penalties for non-payment of accelerated payment notices (APNs), confirmed that a reasonable belief that the APNs were invalid could constitute a reasonable excuse for non-payment.

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Podcast

Taxing Matters: Furlough Fraud

20 July 2020

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Welcome to the inaugural episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

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Blog

Pickles - Credit available for drawing from directors' loan accounts not taxable as distributions

Published on 15 July 2020.

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In Pickles v HMRC [2020] UKFTT 00195 (TC), the First-tier Tribunal (FTT) held that excessive consideration for goodwill left outstanding on directors' loan accounts was not taxable under section 1020, Corporation Tax Act 2010 (CTA), as distributions.

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Blog

Ampleaward - purchaser using UK VAT number not liable for UK acquisition VAT where goods housed in overseas warehousing regime

Published on 08 July 2020. By Michelle Sloane, Partner

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In Ampleaward Ltd v HMRC [2020] UKUT 0170 (TCC), the Upper Tribunal (UT) has found in favour of the taxpayer and confirmed that HMRC was not entitled to claim UK acquisition VAT on the purchase of alcohol from a supplier situated in a second EU state, which was then delivered to a tax warehouse in a third EU state.

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Publication

Tax Bites - July 2020

Published on 02 July 2020. 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

HMRC powers to tackle furlough fraudsters – take action now!

Published on 02 July 2020. By Michelle Sloane, Partner

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At the time of writing, over 25% of the UK workforce is being supported by the Government's Coronavirus Job Retention Scheme (the furlough scheme) at a cost of around £20 billion. In addition to this, some 2.6 million people are enrolled on the Self-Employment Income Support Scheme (the SEISS) at an additional cost of £7.5 billion.

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Blog

Bella Figura – Unauthorised payment charge set aside

Published on 01 July 2020. By Constantine Christofi, Senior Associate

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In HMRC v Bella Figura [2020] UKUT, the Upper Tribunal (UT) held that a scheme sanction charge stood as a valid assessment and partially allowed the taxpayer's cross-appeal, setting aside HMRC's assessments of an unauthorised payments charge and surcharge as being out of time.

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Publication

Corporate tax update - June 2020

Published on 26 June 2020. By Ben Roberts, Partner and Adam Craggs, Partner and Robert Waterson, Partner

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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 May 2020. As well as some further COVID-19 related tax developments, this month’s report also has a bit of a sports theme with summaries of decisions involving an ex-England cricket captain and football referees. As ever we hope you, your family and friends are all staying safe.

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Publication

V@ update - June 2020

Published on 26 June 2020. By Adam Craggs, Partner and Rebekka Sandwell, Associate

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Welcome to RPC's V@, a monthly update on developments in the VAT world that may impact your business. In this month’s update we report on (1) VAT treatment on fixed odds betting terminals and gaming machines; (2) VAT treatment of property search fees charged by solicitors and conveyancers; and (3) domestic reverse charge VAT for construction services ­delay in implementation.

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Blog

Sippchoice – Allowable contributions to a SIPP are restricted to payments of money

Published on 24 June 2020. By Constantine Christofi, Senior Associate

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In HMRC v Sippchoice Ltd [2020] UKUT 0149 (TCC), the Upper Tribunal (UT) has allowed HMRC’s appeal and confirmed that 'contributions paid' to a SIPP are restricted to contributions of money and do not encompass transfers of non-monetary assets.

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Blog

NCL - Court of Appeal upholds tribunal decisions and confirms that a company was entitled to deductions representing IFRS 2 debits

Published on 17 June 2020. By Alexis Armitage, Associate

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In HMRC v NCL Investments Ltd and Smith & Williamson Corporate Services Ltd [2020] EWCA Civ 663, the Court of Appeal has confirmed that accounting debits relating to the grant of share options to employees were a deductible expense for corporation tax purposes notwithstanding that no monies were actually expended.

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Blog

Partners and closure notices: making amends

Published on 10 June 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

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In R (on the application of Amrolia) v HMRC; R (on the application of Ranjit-Singh) v HMRC [2020] EWCA Civ 488, the Court of Appeal held that notices amending individual partners’ tax returns under section 28B(4), Taxes Management Act 1970 (TMA), were not closure notices and therefore did not need to specify the final amounts of tax due.

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Publication

V@ update - May 2020

05 June 2020

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

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Publication

Tax Bites - June 2020

04 June 2020

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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

Investec - Court of Appeal confirms partnership contributions not deductible

Published on 03 June 2020.

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In Investec Asset Finance Plc and Another v HMRC [2020] EWCA Civ 579, the Court of Appeal has held that partnership contributions were non-deductible, but has upheld the 'no double taxation' principle and prevented HMRC from introducing arguments not previously relied upon.

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Blog

Game Match - Football referees held not to be employed for tax purposes – the final whistle for HMRC?

Published on 27 May 2020. By Ben Roberts, Partner

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In Professional Game Match Officials Limited v HMRC [2020] UKUT 147 (TCC), the Upper Tribunal (UT) confirmed that certain football referees and other match day officials were not employees of Professional Game Match Officials Ltd (PGMOL) and accordingly it did not have tax and NICs liabilities in respect of the officials in question.

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Publication

Customs and excise quarterly update May 2020

Published on 26 May 2020. By Adam Craggs, Partner and Michelle Sloane, Partner

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In this update we report on (1) temporary changes to customs authorisations during the coronavirus outbreak; (2) the government's plans to introduce 10 new freeports; and (3) a new liability for carrying out an operation or dilution on wine. We also comment on three recent cases relating to (1) refusal of permission to appeal an excise duty assessment out of time; (2) the customs classification of mobility scooters; and (3) liability to pay excise duty in relation to the movement of dutiable goods under a suspension regime.

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Blog

Henkes – FTT has jurisdiction to determine mixed questions of fact and law on application for closure notice

Published on 20 May 2020. By Adam Craggs, Partner

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In Henkes v HMRC [2020] UKFTT 159 (TC), the First-tier Tribunal (FTT) decided that it has jurisdiction to determine mixed questions of fact and law on an application for a closure notice and appeal against an information notice.

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