People sitting in cafeteria.

Tax take

Publication

Tax Bites - December 2020

Published on 03 December 2020. By Adam Craggs, Partner and Harry Smith, Senior Associate

Purple tint

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

Read more
Blog

AMW Estates – Part of HMRC's pleaded case struck out as it had no realistic prospect of success

Published on 02 December 2020. By Alexis Armitage, Associate

Purple tint 5

In AMW Estates Ltd v HMRC [2020] UKFTT 410 (TC), the First-tier Tribunal (FTT) struck out part of HMRC's amended Statement of Case (SoC) alleging that a taxpayer had actual or constructive knowledge of its supplier's fraud as it had no realistic prospect of success.

Read more
Publication

V@ update - November 2020

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

Purple tint 3

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

Read more
Blog

Osborne: Tribunal takes a dive into allowable expenditure

Published on 25 November 2020. By Harry Smith, Senior Associate

Untinted 4

In Robert John Osborne v HMRC [2020] UKFTT 373 (TC), the First-tier Tribunal (FTT) held that expenditure on fitness training was allowed because it was wholly and exclusively incurred for the purpose of the taxpayer's occupation as a saturation diver.

Read more
Publication

Customs and excise quarterly - November 2020

24 November 2020

Green tint 3

In this update we report on (1) import duty and VAT when importing decorations and awards; (2) the moving of excise goods under the Northern Ireland Protocol; and (3) an HMRC Tax Importation and Impact Note in relation to the new Customs (Bulk Customs Declaration and Miscellaneous Amendments) (EU Exit) Regulations 2020.

Read more
Podcast

Taxing Matters: An interview with the President of the First-tier Tribunal

23 November 2020

Tax podcast small with tint

Welcome to the Taxing Matters podcast - in this episode, we are joined by a very special guest; Judge Sinfield, President of the First Tier Tribunal Tax Chamber (FTT). Judge Sinfield shares his impressive knowledge of the inner workings and intricacies of the tax tribunals, including little known facts like the FTT deals with appeals concerning MPs' expenses!

Read more
Blog

Cheshire Centre – HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour

Published on 18 November 2020. By Constantine Christofi, Senior Associate

Untinted 5

In HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC), the Upper Tribunal (UT) ordered HMRC to pay the taxpayer's costs even though HMRC had been successful as it had acted unreasonably in introducing a new ground of appeal.

Read more
Blog

HMRC issues nudge letters targeting residence and domicile

Published on 16 November 2020. By Harry Smith, Senior Associate and Adam Craggs, Partner

Green tint 1

In an extension of its 'nudge' letters campaign, HMRC is writing to wealthy taxpayers encouraging them to bring their tax affairs into line.

Read more
Blog

Belloul – Ignorance of the law was a 'reasonable excuse' 

Published on 11 November 2020. By Alexis Armitage, Associate

Green tint 3

In Bachir Mohamed Belloul v HMRC [2020] UKFTT 312, the First-tier Tribunal (FTT) held that a taxpayer's ignorance of the law was a 'reasonable excuse' for failing to notify HMRC of his liability to pay High Income Child Benefit Charge (HICBC).

Read more
Podcast

Top COP9 tips in the era of furlough fraud

10 November 2020

Tax podcast small with tint

Welcome to the ninth 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.

Read more
Publication

Tax Bites - November 2020

Published on 05 November 2020. By Adam Craggs, Partner and Harry Smith, Senior Associate

Purple tint

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

Read more
Blog

Jurisdiction and the Rule of Law

Published on 04 November 2020. By Adam Craggs, Partner and Robert Waterson, Partner and Constantine Christofi, Senior Associate

Untinted 4

In R (oao Boulting & Anor) v HMRC [2020] EWHC 2207 (Admin), the High Court refused permission to bring a judicial review claim against HMRC, on the basis that the taxpayer had an 'alternative remedy'.

Read more
Publication

V@ update - October 2020

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

Green tint 3

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

Read more
Podcast

Taxing Matters: A handy guide to appeals

27 October 2020

Tax podcast small with tint

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.

Read more
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, Senior Associate

Untinted 3

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.

Read more
Publication

Corporate Tax Update - October 2020

16 October 2020

Gray tint 1

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.

Read more
Blog

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

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

Untinted 2

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.

Read more
Podcast

Taxing matters: Predicting the tax world of the future

12 October 2020

Tax podcast small with tint

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.

Read more
Blog

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

Published on 07 October 2020. By Alexis Armitage, Associate

Green tint 2

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.

Read more
Publication

Tax Bites - October 2020

Published on 01 October 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 1

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

Read more
Blog

RBS – HMRC's application for specific disclosure refused

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

Gray tint 1

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.

Read more
Blog

Contentious tax: quarterly review - September 2020

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

Purple tint

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.

Read more
Podcast

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

29 September 2020

Tax podcast small no tint

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.

Read more
Blog

HMRC to gain further information gathering powers

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

Gray tint 1

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.

Read more
Publication

V@ update - September 2020

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

Green tint 3

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

Read more
Blog

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

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

Abstract building

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.

Read more
Blog

Kickabout Productions - HMRC wins IR35 re-match

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

Gray tint 1

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.

Read more
Podcast

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

14 September 2020

Tax podcast small no tint

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.

Read more
Blog

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

Published on 09 September 2020. By Rebekka Sandwell, Senior Associate

Untinted 3

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.

Read more
Publication

Tax Bites - September 2020

Published on 03 September 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 1

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

Read more
Blog

HMRC's new powers to investigate furlough abuse

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

Abstract building

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".

Read more
Podcast

Taxing Matters: Alternative dispute resolution with Adam Craggs

01 September 2020

Tax podcast small no tint

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.

Read more
Publication

V@ update - August 2020

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

Gray tint 5

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

Read more
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

Untinted 3

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.

Read more
Publication

Customs and excise quarterly update - August 2020

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

Green tint 1

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.

Read more
Blog

Archer: No reasonable excuse

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

Untinted 4

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.

Read more
Podcast

Taxing matters: Schedule 36 Information Notices - all squared away

17 August 2020

Tax podcast small no tint

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.

Read more
Blog

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

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

Gray tint 1

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.

Read more
Publication

Tax Bites - August 2020

Published on 06 August 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Green tint 2

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

Read more
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

Untinted 4

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.

Read more
Podcast

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

03 August 2020

Tax podcast small no tint

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.

Read more
Publication

V@ update - July 2020

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

Untinted 4

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

Read more
Publication

Corporate Tax update - July 2020

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

Gray tint 1

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.

Read more
Blog

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

Published on 29 July 2020. By Alexis Armitage, Associate

Purple tint 5

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).

Read more
Blog

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

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

Purple tint 2

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.

Read more
Podcast

Taxing Matters: Furlough Fraud

20 July 2020

Tax podcast small no tint

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.

Read more
Blog

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

Published on 15 July 2020.

Untinted 3

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.

Read more
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

Purple tint 3

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.

Read more
Publication

Tax Bites - July 2020

Published on 02 July 2020. By Adam Craggs, Partner and Constantine Christofi, Senior Associate

Gray tint 1

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

Read more
Blog

HMRC powers to tackle furlough fraudsters – take action now!

Published on 02 July 2020. By Michelle Sloane, Partner

Untinted 5

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.

Read more