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Tax Take

Blog

Tribunal considers taxability of VAT repayments and interest

Published on 11 November 2015. By Nicole Kostic, Senior Associate

In Coin-a-drink Limited v HMRC [1], the First-tier Tribunal (FTT) considered the ability of HMRC to impose corporation tax on repayments of overpaid VAT and associated interest in the light of EU law.

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Publication

Tax update

05 November 2015

HMRC turns the spotlight on contractor loan arrangements

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Blog

Upper Tribunal confirms 'flip-flop II' scheme was effective

03 November 2015

In Clive Bowring and Juliet Bowring v HMRC[1], the Upper Tribunal (UT) has allowed the taxpayers' appeal and concluded that a scheme, designed to reduce capital gains tax (CGT) due on capital payments made by a trust, was effective.

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Publication

VAT update

29 October 2015

HMRC publishes responses to consultation on new penalties model

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Blog

Taxpayer wins residency status appeal

Published on 23 October 2015. By Adam Craggs, Partner

In Mark Carey v HMRC*, the taxpayer successfully claimed share loss relief.

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Blog

Tribunal considers Tower M Cashback and scope of 'conclusion' in closure notice

16 October 2015

In B & K Lavery Property Trading Partnership v HMRC[1], the First-tier Tribunal (FTT) declined the Appellant's application to strike out HMRC's case and allowed HMRC's application to amend its statement of case.

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Blog

Tribunal finds HMRC's information notice to be invalid

Published on 07 October 2015. By Adam Craggs, Partner

In PML Accounting Limited v HMRC[1], the First-tier Tribunal (FTT) has found that a taxpayer information notice was invalid, as HMRC should have issued a third party information notice.

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Publication

Tax update

01 October 2015

Follower Notices and APNs – new Guidance issued by HMRC

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Blog

Tribunal considers jurisdiction in relation to 'special relief' and allows taxpayer's appeal

Published on 30 September 2015. By Nicole Kostic, Senior Associate

In James Ronaldson Scott v HMRC[1], a case in which the taxpayer appealed HMRC's refusal to grant "special relief" under paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (TMA 1970) ...

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Publication

VAT update

23 September 2015

Supreme Court to consider VAT “restitution” claims

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Blog

Taxpayer succeeds in research and development claim

23 September 2015

In Monitor Audio Ltd v HMRC[1], the First-tier Tribunal (FTT) has allowed the taxpayer's appeal, concluding that research and development (R&D) tax deductions were available to it under section 1044, Corporation Tax Act 2009 (CTA 2009).

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Blog

Tribunal finds HMRC's actions unconscionable

Published on 16 September 2015. By Robert Waterson, Legal Director

In John Clark v HMRC[1], the First-tier Tribunal (FTT) has found that special relief, in terms of paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (paragraph 3A), ought to have been granted to a taxpayer who suffered from serious learning difficulties.

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Blog

Think long and hard before withdrawing your appeal

10 September 2015

In Rolls Group & Others HMRC[1], the First-tier Tribunal (FTT) has refused to reinstate VAT appeals, pursuant to an application made under Rule 17(3) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Rules), many months after withdrawal of their appeals.

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Publication

Corporate tax update

04 September 2015

Welcome to the latest edition of our corporate tax update, written by members of RPC’s Tax team and published quarterly. In this edition we highlight some of the key tax developments of interest to UK corporates from the second quarter of 2015.

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Publication

Tax update

03 September 2015

Bequeathing DOTAS

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Blog

Success for taxpayer before the Supreme Court in pension scheme case

Published on 03 September 2015. By Nicole Kostic, Senior Associate

In John Mander Pension Scheme Trusts Limited v Commissioners for Her Majesty's Revenue and Custom's [1], the Supreme Court has allowed the appellant's appeal ...

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Publication

VAT update

27 August 2015

HMRC Brief 10/2015 clarifies VAT treatment of direct marketing supplies using printed matter

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Publication

FX market manipulation claims: ongoing developments

27 August 2015

Recent settlements give impetus to claims

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Blog

Searching Requirements when applying for Search Warrants

Published on 27 August 2015. By Robert Waterson, Legal Director

Purple tint 1

The Divisional Court (Davis LJ and Hickinbottom J) has confirmed, in [2015] EWHC 1283 (Admin), that state agencies applying for search warrants have a duty to make full disclosure to the court and the court should take an inquisitive approach when considering any such application.

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Blog

Taxpayer's application to have HMRC's winding-up petition dismissed fails due to lack of evidence

Published on 19 August 2015. By Adam Craggs, Partner

In Winnington Networks Communications Ltd v HMRC[1], the Chancery Division Companies Court (Nicholas Le Poidevin QC) refused the taxpayer company's application to have HMRC's winding-up petitions dismissed ...

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Blog

Court of Appeal rejects HMRC's appeal and application for a stay in judicial review proceedings

Published on 12 August 2015. By Nicole Kostic, Senior Associate

The Court of Appeal (Arden LJ, Black LJ and Floyd LJ) recently confirmed the circumstances in which the Court will exercise its case management powers and grant a stay where a taxpayer is pursuing both an appeal before the First-tier Tribunal ("FTT") and judicial review ("JR") proceedings in the Administrative Court.

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Blog

High Court dismisses investors' judicial review challenge to the legality of APNs in Rowe and Others v HMRC

07 August 2015

The eagerly awaited judgment of the Administrative Court (Mrs Justice Simler) in Nigel Rowe and Others v HMRC[1], was handed down last Friday.

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Publication

Tax update

06 August 2015

Cross Purposes: HMRC investigation teams to merge

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Blog

Entrepreneurs' relief not available for disposal of syndicate capacity by a Lloyd's name

Published on 31 July 2015. By Robert Waterson, Legal Director

In Carver v HMRC [2015] UKFTT 0168 (TC), the First-tier Tribunal (FTT), has provided helpful guidance on the key requirements of entrepreneurs' relief (ER), under section 169H, Taxation of Chargeable Gains Act 1992 (TCGA).

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Blog

Late appeals: Tribunal confirms the correct approach to procedural errors in Citipost Mail v HMRC

Published on 24 July 2015. By Nicole Kostic, Senior Associate

The approach to procedural errors, such as the late filing of appeals and non-compliance with directions, has been the subject of a number of decisions over the past 18 months.

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Blog

Taxpayer not careless in share options case

Published on 16 July 2015. By Robert Waterson, Legal Director

In Alistair Norman v HMRC1, the First-tier Tribunal ("FTT") found that a taxpayer who wrongly recorded gains made after exercising a share option granted by his employer as capital, rather than income, was not "careless" for the purposes of paragraph 1(1), Schedule 24, Finance Act 2007.

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Blog

Upper Tribunal considers whether alternative arguments from HMRC require permission to appeal

10 July 2015

An interesting procedural issue was recently considered by the Upper Tribunal ("UT") in Steven Price, John Myers and James Lucas v HMRC[1].

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Publication

Tax update

01 July 2015

HMRC Spotlight on NICs employment allowance avoidance scheme

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Blog

Upper Tribunal confirms the FTT's decision to strike out HMRC's evidence

Published on 01 July 2015. By Adam Craggs, Partner

In HMRC v Infinity Distribution Limited (in Administration)[1], the Upper Tribunal has dismissed HMRC's appeal against that part of the decision of the First-tier Tribunal ("FTT") striking out evidence which HMRC was seeking to introduce.

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Publication

Client update – Littlewoods

25 June 2015

This note reports on the decision handed down yesterday by the Court of Appeal in Littlewoods Limited and Others v Commissioners for HMRC.

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Publication

VAT update

25 June 2015

Compound interest on overpaid VAT: HMRC seeking to appeal against Littlewoods

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Blog

Excuses, excuses – Tribunal considers 'reasonable excuse' and allows taxpayer appeal

Published on 25 June 2015. By Robert Waterson, Legal Director

In Barking Brickwork Contractors Limited v HMRC[1], the First-tier Tribunal ("FTT") decided that a taxpayer had a reasonable excuse for late filing and set aside the penalties which had been charged by HMRC pursuant to Schedule 55, Finance Act 2009.

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Blog

Upper Tribunal prevents HMRC from reneging on a settlement agreement – Southern Cross Employment Limited

Published on 18 June 2015. By Nicole Kostic, Senior Associate

In our blog of 27 February 2014, we commented on the decision of the First-tier Tribunal ("FTT") in Southern Cross Employment Agency Limited v HMRC[1].

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Blog

Tribunal confirms tax relief for expenditure incurred on R&D

Published on 10 June 2015. By Adam Craggs, Partner

In Pyreos Ltd v HMRC[1], the taxpayer has successfully appealed HMRC's decision to disallow tax relief for expenditure incurred on research and development ("R&D").

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Publication

Tax update

03 June 2015

Types of financial insitutitons and automatic exchange of information

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Blog

Defendants receive custodial sentences for contempt of court in VAT case

03 June 2015

In the recent case of HMRC v Munir & Others[1], HMRC successfully applied to the Court for committal of three company officers for contempt of court where an order appointing a provisional liquidator was knowingly breached.

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Blog

Tribunal concludes that HMRC's information request was too vague and ambiguous

Published on 28 May 2015. By Adam Craggs, Partner

There were two matters before the First-tier Tribunal (Tax Chamber) ("FTT") in Couldwell Concrete Flooring Limited v HMRC[1].

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Publication

VAT update

27 May 2015

Digital Single Market Strategy published by European Commission

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Blog

Expert witnesses required to disclose professional relationship

Published on 20 May 2015. By Adam Craggs, Partner

In the recent case of EXP v Dr Charles Simon Barker [2015] EWHC 1289 (QB), the High Court has emphasized the importance of the independence of expert witnesses and of disclosing any conflicts of interests at the earliest opportunity.

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Blog

Tribunal orders HMRC to pay taxpayers' costs in avoidance case

Published on 13 May 2015. By Adam Craggs, Partner

In our blog of 3 July 2014, we reported on the decision of the First-tier Tribunal ("FTT") in R, A and M Gardiner v HMRC[1].

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Blog

Court of Appeal issues guidance on the meaning of "sham" in pension scheme case

Published on 07 May 2015. By Robert Waterson, Legal Director

In R v Quillan and others [2015] EWCA Crim 538, a complex fraud case, the Court of Appeal, in ruling that there was no case to answer, provided some helpful comments on the requirements of "sham".

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Blog

Burden of proof for information notices on taxpayer

Published on 30 April 2015. By Adam Craggs, Partner

In the recent case of Joshy Mathew v HMRC [2015] UKFTT 139 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), considered where the burden of proof lies for establishing whether documents or information is "reasonably required", for the purposes of paragraph 1(1), Schedule 36, Finance Act 2008.

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Blog

High Court dismisses negligence claim as taxpayer did not stand up to tax authority!

Published on 23 April 2015. By Adam Craggs, Partner

Law firm Baker & McKenzie LLP (the "Tax Advisers") have successfully defended a claim brought against them for losses arising out of negligent tax advice.

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Blog

Taxpayer succeeds in his application for judicial review of HMRC's decision not to return overpaid income tax

16 April 2015

In R (on the application of Andrew Michael Higgs) v HMRC [2015] UKUT 0092 (TCC), the Upper Tribunal ("UT"), exercising its jurisdiction to consider judicial review proceedings, has granted relief in favour of a taxpayer in a dispute in which HMRC refused to repay overpaid income tax.

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Blog

Upper Tribunal imposes penalty in excess of £1 million on QC for failure to comply with information notices

Published on 08 April 2015. By Adam Craggs, Partner

In HMRC v Romie Tager [2015] UKUT 0040 (TCC), the Upper Tribunal (Judge Colin Bishopp) ("UT"), has considered tax related penalties under paragraph 50, Schedule 36, Finance Act 2008, for failure to comply with an information notice.

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Blog

Success for successor company in tax appeal

02 April 2015

In Leekes Limited v HMRC [2015] UKFTT 0093 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") has held that a taxpayer that succeeded to a trade was entitled to set carried-forward pre-succession losses ...

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Blog

Avoidance scheme effective despite HMRC's attempt to rely on Ramsay

Published on 25 March 2015. By Adam Craggs, Partner

In Gemsupa Limited and Consolidated Property Wilmslow Limited v HMRC [2015] UKFTT 0097 (TC) ...

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Blog

Tribunal confirms no penalty for implementing tax avoidance scheme

18 March 2015

In the recent case of Herefordshire Property Company Ltd v HMRC1, the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal ...

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Blog

Tribunal finds in favour of property developer who was not trading

11 March 2015

In Terrace Hill (Berkeley) Ltd v HMRC[1], the First-tier Tribunal ("the FTT") rejected HMRC's arguments and concluded that a property developer's activity in relation to the development of an office property was an investment rather than a trading activity and allowed its appeal.

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Blog

Tax avoidance scheme succeeds before the Upper Tribunal

Published on 04 March 2015. By Robert Waterson, Legal Director

In Tower Radio Limited and another v HMRC[1], the taxpayers successfully utilised a scheme which was designed to take advantage of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA).

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