People sitting in cafeteria.

Tax Take

Blog

Upper Tribunal confirms First-tier Tribunal has jurisdiction to amend tax return

Published on 02 May 2017. By Constantine Christofi, Associate

Gray tint 3

In HMRC v Eric Walker [2016] UKUT 32, the Upper Tribunal (UT) has confirmed that the First-tier Tribunal (FTT) has the power, under section 50, Taxes Management Act 1970 (TMA), to amend a return if it decides the taxpayer is entitled to a smaller repayment than the one claimed.

Read more
Publication

VAT update April 2017

Published on 26 April 2017. By Adam Craggs, Partner

Gray tint 1

In this month’s update we report on HMRC’s call for evidence on alternative methods for collecting VAT for online sales, HMRC’s policy on historical VAT bad debt relief claims following the BT and GMAC decisions and the enactment of the insolvency VAT clawback concession. We also comment on three recent cases involving mistake-based claims for unjust enrichment, the VAT treatment of temporary workers and the apportionment of residual input tax for finance houses.

Read more
Blog

Euro Packaging UK Limited – classification of long-life shopping bags

Published on 25 April 2017. By Michelle Sloane, Senior Associate

Purple tint

In HMRC v Euro Packaging UK Limited [2017] UKFTT 0160, the First-tier Tribunal (FTT) allowed the Appellant's appeal against decisions of HMRC relating to the customs duty to be paid on the importation from countries outside the EU of shopping bags and its refusal to remit the customs duty.

Read more
Blog

Tribunal cancels penalty imposed against doctor and criticises unreasonable HMRC behaviour

Published on 18 April 2017. By Nicole Kostic, Senior Associate

Purple tint 2

In Dr Ragini Pandey v HMRC [2017] UKFTT 0216 (TC), the First-tier Tribunal (FTT) cancelled a penalty which had been issued by HMRC under paragraph 1, Schedule 24, Finance Act 2007 and in so doing criticised HMRC's 'unreasonable' behaviour.

Read more
Blog

Closure Notices defective but JR dismissed as taxpayer should have appealed to the Tribunal

Published on 10 April 2017. By Adam Craggs, Partner

Untinted 3

In R (on the application of Archer) v HMRC [2017] EWHC 296 (Admin), the High Court agreed with the claimant that a Closure Notice issued by HMRC must state the tax due, but dismissed his application for judicial review on the ground that he should have appealed to the First-tier Tribunal (FTT).

Read more
Publication

Tax update, April 2017

Published on 05 April 2017. By Adam Craggs, Partner

Gray tint 1

In this update we report on recent HMRC guidance on partnership follower notices and penalties, the new employment status checker for the intermediaries legislation (IR35) and details of tax avoidance scheme for income and national insurance contributions which HMRC has highlighted in its Spotlight 37.

Read more
Blog

SIPP scheme administrator avoids 'pension liberation' tax charge

Published on 04 April 2017. By Robert Waterson, Legal Director

Abstract building

In HMRC v Sippchoice Ltd [2017] UKUT 87 (TCC) the Upper Tribunal (UT) has upheld the decision of the First-tier Tribunal (FTT) that Sippchoice should not be subject to scheme sanction charges but said that the FTT's reference to MTIC case law in assessing the evidential burden was incorrect.

Read more
Publication

VAT update, March 2017

Published on 30 March 2017. By Adam Craggs, Partner

Untinted 5

In this month’s update we report on the Chancellor’s announcement in the Spring Budget that he intends to “crack down” on VAT “missing trader” fraud within the construction industry, the Offce of Tax Simplification’s Interim Report on its review of VAT, and the EU’s consultation on proposals to tackle VAT fraud.

Read more
Blog

New legislation will allow taxpayers to seek partial closure notices

Published on 29 March 2017. By Adam Craggs, Partner

Purple tint 2

Proposed legislation contained in Finance Bill 2017, will enable partial closure notices to be issued in respect of a discreet issue while other issues remain under enquiry by HMRC.

Read more
Blog

Tribunal concludes that capital gains tax legislation is compliant with Human Rights and EU law

Published on 20 March 2017. By Constantine Christofi, Associate

Untinted 3

In William Reeves v HMRC [2017] UKFTT 192 (TC), the First-tier Tribunal (FTT) has held that section 167 Taxation of Chargeable Gains Act 1992 (TCGA) is compliant with the European Convention on Human Rights (ECHR) and EU law.

Read more