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Tax Take

Perspective - Publication

V@ update - July 2023

Published on 27 July 2023. By Adam Craggs, Partner

Welcome to the July 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Perspective - Blog

When determining whether there are 'special circumstances' account can be taken of early payments and voluntary disclosure by the taxpayer

Published on 26 July 2023. By Harry Smith, Senior Associate

HMRC can take account of early payments, voluntary disclosure and proportionality when considering whether 'special circumstances' exist justifying the reduction of tax-geared penalties for late filing of a tax return.

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Perspective - Blog

Legislation extending time limits for assessing unpaid offshore tax did not prevent the requirement to correct rules from applying to determine the time limit for making a discovery assessment

Published on 19 July 2023. By Alexis Armitage, Senior Associate

Tribunal confirms that legislation extending time limits for assessing unpaid offshore tax did not prevent the requirement to correct rules from applying to determine the time limit for HMRC to make a discovery assessment.

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Perspective - Podcast

The power of language when talking about tax with Kirstie Skates

18 July 2023

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Have you ever wondered about the language we use when we talk about tax? And does that language influence or betray how we feel about tax as individuals or as a society? It turns out it is a hot topic of discussion.

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Perspective - Blog

Judicial Review in the Tax Sphere: Does the Court of Appeal's decision in Murphy offer taxpayers a glimmer of hope?

Published on 12 July 2023. By Adam Craggs, Partner and Liam McKay, Senior Associate

Allowing the taxpayers' appeal, the Court of Appeal overturned the High Court's refusal of the taxpayers' judicial review claim, finding that HMRC had breached the taxpayers' legitimate expectation in respect of the application of an extra statutory concession.

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Perspective - Publication

Tax Bites - July 2023

Published on 06 July 2023. By Adam Craggs, Partner

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

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Perspective - Blog

Tribunal confirms taxpayer can benefit from HMRC dispensation for employee expenses

Published on 05 July 2023.

In a recent case the First-tier Tribunal allowed the taxpayer's appeal, finding that the company's 'broad-brush' approach to verifying employees' claims for expenses was sufficient to comply with HMRC's dispensation and therefore the payments were not subject to income tax or NICs.

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Perspective - Publication

V@ update - June 2023

Published on 29 June 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the June 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

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Perspective - Publication

Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?

Published on 28 June 2023. By Adam Craggs, Partner and Liam McKay, Senior Associate

Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.

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Perspective - Blog

'Dawn Raids' – what to do should HMRC come knocking!

Published on 28 June 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

In the post-pandemic world, the number of dawn raids being carried out is on the increase. Against such a backdrop, it is crucial that businesses are fully prepared should the unthinkable happen.

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Perspective - Blog

HMRC's attempt to strike out appeal fails

Published on 21 June 2023. By Keziah Mastin, Associate

The First-tier Tribunal refused HMRC's application for the taxpayer's appeal to be struck out on the basis the appeal had no reasonable prospects of success.

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Perspective - Blog

Let us in!

Published on 20 June 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Adam Craggs and Michelle Sloane explain what a business should do should HMRC come calling unexpectedly.

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Perspective - Blog

Interest in possession trust was ineffective in avoiding inheritance tax charge

Published on 14 June 2023. By Liam McKay, Senior Associate

In dismissing the taxpayer's appeal, the First-tier Tribunal held that the assets of a property trust were beneficially held by the principal beneficiary and formed part of her estate for inheritance tax purposes.

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Perspective - Blog

When is a 'tunnel' not a tunnel, for capital allowances purposes?

Published on 07 June 2023. By Harry Smith, Senior Associate

In HMRC v SSE Generation Ltd [2023] UKSC 17, the Supreme Court confirmed that capital allowances are available in respect of parts of a hydroelectric power station.

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Perspective - Podcast

Wealth Tax & Wealth Inequality- with Dr Ben Tippet

05 June 2023

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As questions of economic resource allocation push to the forefront of the national consciousness there has been a rise in the number of people calling for either new taxes or wholesale tax reform.

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Perspective - Publication

Tax Bites - June 2023

Published on 01 June 2023. By Adam Craggs, Partner

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

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Perspective - Blog

Tribunal confirms tax assessments out of time

Published on 31 May 2023. By Harry Smith, Senior Associate

In Ramasamy Danapal v HMRC [2023] UKUT 00086 (TCC), the Upper Tribunal (UT) held that discovery assessments founded on the alleged careless and/or deliberate conduct of a taxpayer's accountants were out of time as the requisite conduct had not been established.

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Perspective - Publication

Customs and excise quarterly update - May 2023

Published on 31 May 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the May 2023 edition of RPC's Customs and Excise Quarterly Update.

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Perspective - Publication

V@ update - May 2023

Published on 25 May 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the May 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

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Perspective - Blog

Tribunal confirms that HMRC may open an enquiry into a protective SDLT return

Published on 24 May 2023. By Alexis Armitage, Senior Associate

Upper Tribunal confirms that HMRC may open an enquiry into a protective SDLT return and that no special limitation period applies to SDLT closure notices.

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Perspective - Blog

Mitchell: taxpayer confidentiality and a crisis of confidence?

Published on 17 May 2023. By Robert Waterson, Partner and Liam McKay, Senior Associate

Dismissing the taxpayer's appeal, the Court of Appeal held that the First-tier Tribunal is not empowered to adjudicate on the exercise of HMRC's powers of disclosure under section 18 of the Commissioners for Revenue and Customs Act 2005.

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Perspective - Blog

Tribunal finds HMRC's discovery assessment to be invalid

Published on 10 May 2023.

The First-tier Tribunal allowed the taxpayer's appeal as HMRC's discovery assessment was invalid due to there being no valid return because the taxpayer's agent had acted fraudulently in filing his return.

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Perspective - Publication

Tax Bites - May 2023

Published on 04 May 2023. By Adam Craggs, Partner

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

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Perspective - Blog

Documents subject to legal advice privilege were not disclosable to HMRC

Published on 03 May 2023. By Keziah Mastin, Associate

The First-tier Tribunal granted the taxpayers' application for the tribunal to determine whether certain documents were subject to legal professional privilege and were therefore not required to be disclosed to HMRC.

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Perspective - Publication

V@ update - April 2023

Published on 27 April 2023. By Adam Craggs, Partner

Welcome to the April 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Perspective - Blog

Discovery assessment issued during enquiry period was invalid

Published on 26 April 2023. By Liam McKay, Senior Associate

Allowing the taxpayer's appeal in part, the Upper Tribunal held that a discovery assessment made during the enquiry period was invalid because the conditions in section 29(5) Taxes Management Act 1970 could not be satisfied at that time.

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Perspective - Blog

Lineker 1 v 0 HMRC 

Published on 19 April 2023. By Harry Smith, Senior Associate

Gary Lineker wins IR35 tax appeal due to unanticipated effect of partnership law on his contracts with the BBC and BT Sport.

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Perspective - Blog

Tribunal orders HMRC to close its enquiries

Published on 12 April 2023. By Alexis Armitage, Senior Associate

Tribunal grants taxpayers' applications and orders HMRC to issue closure notices within six weeks in relation to open HMRC self-assessment enquiries.

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Perspective - Publication

Tax Bites - April 2023

Published on 06 April 2023. By Adam Craggs, Partner

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

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Perspective - Blog

'Voice of Rugby' wins IR35 tax appeal

Published on 05 April 2023.

The First-tier Tribunal found for the taxpayer in a recent IR35 case, finding that he was "in business on his own account" and should not therefore be treated as an employee for tax purposes.

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Perspective - Podcast

Women in Tax Network: Connecting Professionals

04 April 2023

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Listen to our latest episode of Taxing Matters in which we highlight the award-winning network, Women in Tax, which is helping to develop networking opportunities within the tax world. We are joined by two of its amazing committee members, Chair Tasneem Kadiri and Events Committee Member, Alexis Armitage.

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Perspective - Publication

V@ update - March 2023

Published on 30 March 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the March 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Perspective - Blog

IHT appeal allowed as friend of  deceased had no interest in possession

Published on 29 March 2023. By Keziah Mastin, Associate

The First-tier Tribunal allowed appeals against HMRC's inheritance tax decision finding that no interest in possession existed so no inheritance was due upon the eventual sale of the deceased's property.

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Perspective - Blog

Tribunal finds that transfer of a business occurred when there was a settled intention to transfer it

Published on 22 March 2023. By Liam McKay, Senior Associate

Allowing the taxpayers' appeals, the First-tier Tribunal held that a de facto transfer of a business had occurred at the time at which the parties had a settled intention to transfer the business, notwithstanding there was no written contract at that time.

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Perspective - Blog

Tribunal dismisses HMRC's appeal and confirms notification under DOTAS is only required for the first occasion the scheme is implemented

Published on 15 March 2023. By Harry Smith, Senior Associate

HMRC lose appeal regarding DOTAS notification dates; UT holds that obligation of promoter to notify tax avoidance arrangements arises only at arrangement and first implementation stages.

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Perspective - Blog

Are you ready for the Economic Crime Levy?

Published on 14 March 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

On 28 February 2023, HM Treasury published draft regulations, together with an explanatory memorandum, that revise and make further provision for assessment, payment, collection, and enforcement of the Economic Crime Levy (ECL).

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Perspective - Podcast

Shifting the dial on ESG

08 March 2023

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For international women's day we have produced a special episode of our Taxing Matters podcast, in which we discuss macro trends in ESG and gender diversity at work, the meso-level changes within organisations and the micro changes on a personal level talking through trends in ESG. Did we lose momentum during Covid? Do we still have the emphasis in the right places? And what can each of us do to shift the dial?

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Perspective - Blog

Expenditure incurred on the construction of a nuclear deconversion facility did not qualify for capital allowances

Published on 08 March 2023. By Alexis Armitage, Senior Associate

Court of Appeal overturns the Upper Tribunal's decision to set aside the First-tier Tribunal’s decision that expenditure incurred on the construction of nuclear deconversion facility did not qualify for capital allowances.

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Perspective - Publication

Tax Bites - March 2023

Published on 02 March 2023. By Adam Craggs, Partner

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

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Perspective - Blog

Tax Tribunal allows appeal and confirms interim dividend was not "due and payable"

Published on 01 March 2023.

In Gould v HMRC, the First-tier Tribunal allowed the taxpayer's appeal and found that an interim dividend paid to the taxpayer was taxable on the date of payment, not the earlier date of declaration.

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Perspective - Publication

Corporate tax update – February 2023

Published on 28 February 2023. By Ben Roberts, Partner

Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.

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Perspective - Blog

Couldn’t careless? Reasonable care and the role of professional advisers

Published on 27 February 2023. By Adam Craggs, Partner

Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless.

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Perspective - Publication

V@ update - February 2023

Published on 22 February 2023. By Adam Craggs, Partner

Welcome to the February 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

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Perspective - Publication

Customs and excise quarterly update - February 2023

Published on 21 February 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the February 2023 edition of RPC's Customs and Excise Quarterly Update.

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Perspective - Blog

Tribunal allows taxpayers' appeals against Schedule 36 information notices and directs HMRC to issue closure notices

Published on 20 February 2023. By Keziah Mastin, Associate

The First-tier Tribunal allowed the taxpayers' appeals against HMRC's Schedule 36 Finance Act 2008 information notices, finding that the information requested was not 'reasonably required' and directed HMRC to issue closure notices within 90 days.

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Perspective - Blog

HMRC ordered to pay taxpayer's costs due to unreasonable behaviour

Published on 15 February 2023. By Liam McKay, Senior Associate

Granting the taxpayer's application for costs, the First-tier Tribunal held that HMRC had behaved unreasonably in not properly considering whether it could defend the appeal on the basis of arguments that had been previously rejected by the FTT and in not withdrawing from the proceedings at an earlier stage.

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Perspective - Blog

Victory against HMRC - but at what cost?

Published on 08 February 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

From a review of recent costs decisions handed down by the First-tier Tribunal (FTT), it is difficult to escape the conclusion that the FTT can be guilty of inconsistency and results-led reasoning when exercising its jurisdiction in relation to costs orders.

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Perspective - Podcast

Unravelling the differences between the UK & US tax systems

06 February 2023

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In this episode of Taxing Matters, we are joined by Alex Jones and Graeme Privett who share their insights and views on how the US and UK are less similar than people might think and how this could lead well-meaning taxpayers into avoidable difficulties.

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Perspective - Publication

Tax Bites - February 2023

Published on 02 February 2023. By Adam Craggs, Partner

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

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Perspective - Blog

Tribunal confirms that dividends declared but withheld from recipients do not constitute taxable income

Published on 01 February 2023. By Harry Smith, Senior Associate

Taxpayer win in relation to income tax liability on dividends; FTT passes comment on validity of discovery assessments.

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