2014 – The year that was
Seasonal greetings to all of our readers!
2014 has been another busy year for the RPC Tax Take team. Continuing a tradition we started last year we are bringing the year to a close with a look back at some of our most popular blog posts from the last 12 months.
- Kicking off the year in style, in January we considered R (on the application of Lees & Ors), in which the High Court confirmed that search and seizure warrants issued by HMRC were unlawful due to insufficient specificity of detail as to the articles sought. See: Court finds HMRC's entry and search unlawful.
- We reported in February on the FTT case of Jeremy Rice v HMRC, in which the FTT held that a significant change in business constituted a cessation of one business and the commencement of a second. See: FTT listens to used car salesman and allows his claim for entrepreneur's relief.
- In May we considered R (on the application of Privacy International) v HMRC, in which the Administrative Court quashed a decision by HMRC that it did not have a duty to disclose information concerning its export control functions. See: Administrative Court quashes HMRC's refusal to disclose information.
- In July we commented on the Upper Tribunal's decision in Portland Gas Storage Limited v HMRC. This case addressed two important questions: "what is an enquiry?" and "what is a decision?". Here, substance prevailed over form. See: An enquiry is as an enquiry does – HMRC's narrow interpretation of what constitute an enquiry is rejected by the Upper Tribunal. We also commented on the Upper Tribunal decision in the Rangers Case. One to watch out for in 2015! See: The Rangers Case and EBTs.
- On a similar theme to Portland Gas Storage (see above), in October we discussed the case of Chirag Patel v HMRC, in which a letter from a taxpayer's accountant constituted a late appeal against a discovery assessment, despite not being expressed as such. See: Tribunal allows taxpayer to make a late appeal and rejects HMRC's overly formalistic approach.
RPC Tax Take will return in the week commencing 5 January 2014. In the meantime, we wish all of our readers Seasonal Greetings and a happy New Year!
The blog was written by Nigel Brook.
 R (on the application of Robin Lees, Anne Lees, Karl Morgan, and Joanne Morgan) v Solihull Magistrates' Court and HMRC  EWHC 3779 (Admin).
  UKFTT 0133 (TC).
  EWHC 1475 (Admin).
  UKUT 0270 (TCC).
  UKFTT 668 (TC).