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Tax Take

Publication

Corporate tax update

29 January 2016

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 final quarter of 2015.

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Publication

VAT update

28 January 2016

Brief 22/15 – VAT partial exemption changes concerning foreign branches

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Publication

The new Union Customs Code

21 January 2016

Key changes

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Blog

HMRC fails to satisfy the Tribunal that residential property purchased for a pension fund was "taxable property"

20 January 2016

In J & A Young (Leicester) Limited and Others v HMRC [2015] UKFTT 0638 (TC) TC 04771, the First-tier Tribunal (FTT), has allowed the taxpayers' appeals and held that certain residential property acquired by a self-administered occupational pension scheme was not "taxable property", for the purposes of Schedule 29A, Finance Act 2004 (FA 2004).

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Blog

Supreme Court confirms that when making a confiscation order and assessing the amount of benefit obtained by an offender any VAT accounted to HMRC should be ignored

Published on 14 January 2016. By Adam Craggs, Partner

In R v Harvey [2015] UKSC 73, the Supreme Court allowed the appeal of Mr Jack Harvey (the Appellant) against the decision of the Court of Appeal (Criminal Division)

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Blog

Tribunal allows company's appeal and confirms that the four-year time limit does not apply to corporation tax self-assessment returns

Published on 08 January 2016. By Robert Waterson, Legal Director

In Bloomsbury Verlag GmbH v HMRC [2015] UKFTT 660 (TC),the First-tier Tribunal (Tax and Chancery) (FTT) has held that the four-year time limit does not apply to corporation tax self-assessment returns and that trading losses can be carried forward even though they were not included in a return.

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Publication

Tax update

06 January 2016

Beneficial ownership plan: HMRC publishes policy paper

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Blog

UK source of interest

Published on 30 December 2015. By Adam Craggs, Partner

In Ardmore Construction and Andrew Perrin v HMRC [2015] UKUT 633 (dual appeal), the Upper Tribunal (UT) dismissed the taxpayers appeals and confirmed that they had received UK source dividends on which UK income tax was deductible at source.

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Blog

Upper Tribunal accepts reasonable excuse defence for late claim for repayment of tax

Published on 23 December 2015. By Nicole Kostic, Senior Associate

In Raftopoulou v HMRC [2015] UKUT 579, the Upper Tribunal (UT) has confirmed that a taxpayer can make a valid claim for repayment of overpaid tax ...

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Publication

VAT update

22 December 2015

This is our last VAT update of 2015. RPC’s next VAT update will be published on 28 January 2016. We wish all our readers a Merry Christmas and a Happy New Year!

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Blog

Hely-Hutchinson - taxpayer wins legitimate expectation judicial review

16 December 2015

In R(oao Hely-Hutchinson) v HMRC [2015] EWHC 3261 (Admin) ...

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Blog

Discovery assessments - HMRC fails to discharge burden of proof

Published on 10 December 2015. By Adam Craggs, Partner

The following is taken from an article originally published in Tax Journal

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Publication

Tax update

02 December 2015

Small Business Research & Development Relief

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Publication

VAT update

26 November 2015

HMRC publishes guidance on pension fund management costs

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Blog

Special relief granted for excessive tax demand

Published on 25 November 2015. By Adam Craggs, Partner

In Montshiwa v HMRC[1], the First-Tier Tribunal (FTT) allowed the taxpayer's appeal against HMRC's decision not to grant 'special relief' under Schedule 1AB of the Taxes Management Act 1970 (TMA).

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Publication

Corporate tax update

19 November 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 third quarter of 2015.

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Blog

Tribunal allows private residence relief

Published on 19 November 2015. By Constantine Christofi, Associate

In the recent case of Richard James Dutton-Foreshaw v HMRC[1], the First-tier Tribunal (FTT) held that Mr Dutton-Foreshaw (the Appellant) was entitled to claim principal private residence relief (PPR) under section 222 Taxation of Chargeable Gains Act 1992 (TCGA), despite only having lived in the property concerned for seven weeks.

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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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