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An enquiry is as an enquiry does – HMRC's narrow interpretation of what constitutes an enquiry is rejected by the Upper Tribunal

Published on 17 July 2014. By Robert Waterson, Legal Director

The recent case of Portland Gas Storage Limited v The Commissioners for HMRC [2014] UKUT 0270 (TCC), considered two important questions: what is an enquiry? and what is a decision?

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Blog

Taxpayer succeeds in loss relief claim

Published on 10 July 2014. By Daniel Wyatt, Senior Associate

In Hamilton & Kinneil (Archerfield) Ltd and others v HMRC [2014] UKFTT 350 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') held that a company which had not made a cash capital contribution to a limited liability partnership could nonetheless claim loss relief against its other profits in respect of losses incurred by the limited liability partnership.

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Blog

HMRC fail to demonstrate negligence in tax planning case

03 July 2014

In the case of R, A and M Gardiner v HMRC[1], the First-tier Tribunal (Tax Chamber) ('FTT') overturned penalties imposed by HMRC on the appellant taxpayers for negligently filing their returns.

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Blog

High Court gives stamp of approval to retrospective anti-avoidance legislation

27 June 2014

A challenge to the lawfulness of the retrospective effect of legislation amending section 45, Finance Act 2003 ('FA 2003'), fell at the first hurdle in a recent application for judicial review heard by Mrs Justice Andrews in R (on the application of St Matthews (West) Ltd and others) v HMRC [2014] EWHC 1848 (Admin).

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Blog

Information notices suspended by FTT to allow the taxpayers to seek judicial review

Published on 18 June 2014. By Daniel Wyatt, Senior Associate

In Whitefields Golf Club Ltd & Others v HMRC,[1] the First-tier Tribunal (Tax Chamber) ('FTT') suspended the effect of its decision in relation to information notices issued by HMRC pursuant to paragraph 1, Schedule 36, Finance Act 2008 (the 'information notices') which it had, less than two months earlier, confirmed on appeal.

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Blog

Two loans better than one – FTT allows taxpayer's appeal in 'benefit in kind' case

12 June 2014

In the recent decision of the First-tier Tribunal (Tax Chamber) (FTT) in Elizabeth Amri v HMRC, the FTT rejected HMRC’s interpretation of the employment-related loan legislation contained in Chapter 7, Part 3, ITEPA 2003 and allowed the taxpayer’s appeal.

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Blog

Tribunal's decision not to follow its previous decision highlights the difficulties with the government's 'follower notice' proposals

Published on 06 June 2014. By Adam Craggs, Partner

In the recent case of Ardmore Construction Limited v HMRC, the First-tier Tribunal (Tax Chamber) ('FTT') dismissed the taxpayer's appeal and chose not to follow its recent decision in Perrin v HMRC.

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Blog

Administrative Court quashes HMRC's refusal to disclose information

Published on 29 May 2014. By Oliver Knox, Senior Associate

In R (on the application of Privacy International) v The Commissioners for HM Revenue and Customs,[1] the Administrative Court has quashed a decision by HMRC that it did not have a duty to disclose information concerning its export control functions.

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Blog

Tribunal criticises HMRC for producing 'untruthful' records

22 May 2014

In Kestrel Guards Limited v Revenue & Customs [2014] UKFTT 184 (TC) the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal and discharged a penalty which had been imposed by HMRC for the late filing of PAYE cheques.

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Blog

Are you a leader or a follower? - Tribunal gives guidance on the Rule 18 Lead Case procedure

15 May 2014

In the recent case of General Healthcare Group Limited v HMRC,[1] the First-tier Tribunal (Tax Chamber) ('FTT'), considered the application of Rule 18 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules (2009/273) ('the Rules') to follower cases where the lead case has chosen not to appeal the decision of the FTT.

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Blog

First-tier Tribunal Strips Club of VAT Relief

09 May 2014

More exotic facts than are typical for a VAT case reached the First-tier Tribunal (Tax Chamber) (the FTT) last month.

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Blog

Deutsche Bank and UBS tax avoidance schemes succeed

Published on 01 May 2014. By Natalie Drew, Senior Associate

The cases of DB Group Services (UK) Limited v HMRC and HMRC v UBS AG[1] were heard together by the Court of Appeal in November 2013 and the decision was published last month.

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Blog

Tribunal sets aside HMRC information notice for lack of clarity

Published on 23 April 2014. By Natalie Drew, Senior Associate

R D Utilities Ltd v HMRC [2014] UKFTT 303 (TC)

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Blog

HMRC’s computer says no!

16 April 2014

In Varma v HMRC [2014] UKFTT 006 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') quashed a penalty that had been issued to a taxpayer for late filing of a self-assessment tax return.

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Blog

A lack of goodwill for Medical Professionals

14 April 2014

Over recent years increasing numbers of medical professionals have sought to incorporate their private practices for perceived tax advantages.

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Blog

Painting by numbers – Court of Appeal dismisses HMRC's appeal

11 April 2014

The Court of Appeal has dismissed HMRC's appeal in Lord Howard of Henderskelfe's Executors v Revenue and Customs Commissioners [2014] EWCA Civ 278 and confirmed that, as the Portrait of Omai by Sir Joshua Reynolds ('the Portrait') was a wasting asset within the meaning of section 44 Taxation of Capital Gains Tax Act 1992 ('TCGA'), no capital gains tax ('CGT') charge arose on its disposal for £9.4m.

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Blog

High Court holds that HMRC's winding up petition should be dismissed as an abuse of process.

03 April 2014

The High Court (David Donaldson QC) has held in Enta Technologies Limited v HMRC [2014] EWHC 548 (Ch), that where a winding-up petition was brought by HMRC ...

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Blog

Tribunal decides that taxpayers must attempt to obtain information held by trustee!

Published on 27 March 2014. By Natalie Drew, Senior Associate

In the recent case of H A Patel & K Patel (a partnership) v HMRC [1], the First-tier Tribunal (Tax Chamber) (‘FTT’) dismissed an appeal by the taxpayers that information and documents held by a trustee were not ‘in their possession or power’ for the purpose of paragraph 18, Schedule 36, Finance Act 2008.

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Blog

HMRC lose FURBS appeal

Published on 19 March 2014. By Daniel Wyatt, Senior Associate

In HMRC v Forde and McHugh Limited [2014] UKSC 14, the Supreme Court has dismissed HMRC's appeal and reinstated the decision of the Upper Tribunal.

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Blog

Company succeeds in overturning section 419 ICTA assessment

14 March 2014

The First-tier (Tax Chamber) Tribunal ('FTT') has decided in RKW Limited v HMRC [2014] UKFTT 151 (TC) that consideration payable by an individual in future instalments for subscribing for shares in an unconnected close company, as defined in section 414 Income and Corporation Taxes Act 1988 ('ICTA'), is not a loan or debt within the meaning of section 419 ICTA ('section 419').

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Blog

HMRC blunder prevents it from collecting tax

06 March 2014

The Upper Tribunal ('UT') has recently held in Bristol & West plc v HMRC [2014] UKUT 73 (TCC) that closure notices that HMRC had mistakenly sent to a taxpayer were valid and could not therefore be amended.

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Blog

First-tier Tribunal confirms compromise agreement is binding on HMRC

Published on 27 February 2014. By Natalie Drew, Senior Associate

The recent case of Southern Cross Employment Agency Ltd v HMRC [2014] UKFTT 088 (TC) considers HMRC's ability (or, in certain cases, their inability) to revoke a decision after a claim has been finalised and paid.

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Blog

Taxpayer establishes clean break and wins residence case before Tax Tribunal

21 February 2014

The First-tier Tribunal (Tax Chamber) ('FTT') have decided in James Glyn v HMRC [2013] UKFTT 645 (TC) that, although Mr Glyn had retained his London house and returned to it several times during the year under appeal, he had nevertheless ceased to be UK resident for tax purposes as he had sufficiently loosened his ties with the UK to show there had been a distinct break with the UK.

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Blog

FTT listens to used car salesman and allows his claim for entrepreneur's relief

13 February 2014

In a recent decision of the First-tier Tribunal (Tax Chamber) ('FTT') it was held that a significant change in business constituted a cessation of one business and the commencement of a second business, (Jeremy Rice v HMRC [2014] UKFTT 0133 (TC)).

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Blog

Tour Operators – Can you benefit from adapting your TOMS calculations?

12 February 2014

After lengthy deliberation, HM Revenue & Customs (HMRC) has announced it is not going to change the way the Tour Operators Margin Scheme [TOMS] is operated in the UK.

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Blog

Further guidance from the Tribunal on closure notices: long stop dates

Published on 05 February 2014. By Daniel Wyatt, Senior Associate

We recently blogged about the timing of closure notices: "Tribunal directs HMRC to issue Closure Notice".

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Blog

Upper Tribunal decides application for extension of time under Civil Procedural Rules

Published on 28 January 2014. By Natalie Drew, Senior Associate

In the recent case of The Commissioners for Her Majesty's Revenue and Customs v McCarthy & Stone (Developments) Ltd and another[1] the Upper Tribunal (Tax and Chancery Chamber) ('UT') was asked to consider whether it should grant HMRC an extension of time to serve its notice of appeal.

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Blog

Tribunal directs HMRC to issue Closure Notice

Published on 22 January 2014. By Natalie Drew, Senior Associate

Mr Kenneth William Bloomfield v The Commissioners for Her Majesty's Revenue and Customs [2013] UKFTT 593 (TC)

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Blog

Court finds HMRC's entry and search unlawful

15 January 2014

In the recent judicial review case of R (on the application of Lees & Ors)[1], the High Court held that the execution of search and seizure warrants obtained by HMRC was unlawful.

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Blog

Franked Investment Income ('FII') Group Litigation: ECJ strikes down UK's retroactive curtailment of limitation period for making mistake-based tax restitution claims

09 January 2014

On 12 December 2013 the Court of Justice of the European ('ECJ') ruled, in line with the Advocate-General's opinion dated 5 September 2013, that section 320 Finance Act 2004 ('section 320') breached EU law.

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Blog

2013 – A review of the year, and Seasonal Greetings!

19 December 2013

2013 has been a busy year for the RPC Tax Take team. To round the year off we have highlighted below a small sample of some of our top blog posts from the past 12 months.

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Blog

Autumn Statement 2013 – George's Marvellous Medicine?

Published on 11 December 2013. By Ben Roberts, Senior Associate

In the midst of the political point-scoring, last week's Autumn Statement was light on significant new tax announcements.

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Blog

A Notice of Requirement and VAT Security

09 December 2013

A former TV chef was recently fined £10,000 for his failure to comply with a Notice of Requirement (NOR) to give a VAT security (http://abytx.co/1bDo2U0).

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Blog

Quality of occupation is paramount when deciding whether a property is a taxpayer's 'only or main residence' for the purposes of capital gains tax

05 December 2013

A recent decision of the First-tier Tribunal (Tax Chamber) ('FTT') provides helpful insight into the way in which the FTT will apply the Capital Gains Tax Private Residence relief provisions contained in sections 222 and 223 of the Taxation of Chargeable Gains Act 1992 ('TCGA').

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Blog

The Tribunal considers its public law jurisdiction in VAT online filing human rights case

27 November 2013

The First-tier Tribunal (Tax Chamber) ('FTT') has recently considered various difficult questions in relation to its public law jurisdiction and the relevance of human rights issues to taxation disputes in LH Bishop & Others v HMRC[1].

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Blog

Tribunal sets aside HMRC's Schedule 36 information notice

22 November 2013

The First-tier Tribunal (Tax Chamber) ('FTT') has allowed a taxpayer's appeal against an information notice issued by HMRC pursuant to paragraph 1, Schedule 36, Finance Act 2008.

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Blog

Tribunal prevents HMRC from 'relitigating' the case in Rosenbaum v HMRC

Published on 13 November 2013. By Daniel Wyatt, Senior Associate

In Rosenbaum v HMRC[1] the First-tier Tribunal ('FTT') recently considered the circumstances in which it can set aside a decision under Rule 38 of The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 ('the Tribunal Rules').

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Blog

HMRC’s Digital and Tax Agent Strategy

08 November 2013

HM Revenue & Customs (HMRC) is developing a new platform of digital services, which will ultimately enable tax agents to ‘self-serve’ and allow individual taxpayers and businesses to conduct all of their transactions online.

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Blog

Phew! Relief granted notwithstanding non-compliance and delay

08 November 2013

In Theverajah v Riordan & Others [2013] the court considered the factors relevant to an application for relief under amended CPR 3.9, which came into force in April 2013.

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Blog

Bundles of fun!

07 November 2013

A decision earlier this year sheds light on the provisions for costs orders which apply in relation to appeals held before the First-Tier Tribunal (Tax Chamber) ('FTT').

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Blog

Tribunal orders HMRC to pay taxpayers’ costs where HMRC ought to have known that their case did not have a reasonable prospect of success

30 October 2013

Following hot on the heels of the Simple Solutions decision, the First-tier Tribunal (Tax Chamber) ('FTT') (Judge Mosedale) has again ordered HMRC to pay the taxpayer's costs in Roden & Anor v HMRC.[1].

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Blog

A discovery too far?

25 October 2013

Since the Court of Appeal decision in Langham v Veltema[1] the courts and tribunals have considered several challenges by taxpayers to HMRC's power to make discovery assessments after failing to open in time enquiries into self-assessments.

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Blog

Taxpayer's appeal allowed as HMRC had not made a discovery determination in time

Published on 17 October 2013. By Daniel Wyatt, Senior Associate

The recent First-tier Tribunal ('FTT') case of Nijjar Dairies Ltd v HMRC1 dealt with two matters.

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Blog

VAT – Failure to Register in time - penalty on director not upheld as no dishonest conduct

09 October 2013

The First-Tier Tribunal ('FTT') has upheld an appeal by the director of a company against the imposition of a penalty under sections 60 and 61 of the Value Added Taxes Act ('VATA 1994')1 in the case of Mrs G. Candy v HMRC [2013] UKFTT 146 (TC) 02544.

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Blog

HMRC ordered to pay taxpayer's costs following improper allegation of fraud

02 October 2013

In the recent case of Simple Solutions GB Limited v HMRC,1 not only was the taxpayer successful in its appeal, it was also awarded its costs following serious and unsubstantiated allegations of fraud made against it by HMRC.

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Blog

FATCA – are we nearly there yet?

Published on 25 September 2013. By Ben Roberts, Senior Associate

The International Tax Compliance (United States of America) Regulations 2013 ('Regulations') came into force on 1 September 2013.

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Blog

HMRC's appeal is dismissed in the Lloyds Leasing case

20 September 2013

The Upper Tribunal ('UT') (Newey J and Judge Howard Nowlan) has upheld a decision of the First–tier Tribunal ('FTT') that 25% writing-down allowances ('WDA') were available to a UK lessor of ships...

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Blog

Taxpayer wins appeal notwithstanding mistimed implementation

Published on 11 September 2013. By Daniel Wyatt, Senior Associate

The First-tier Tribunal ('FTT') has recently ruled in favour of a taxpayer in relation to a consultancy fee purportedly paid to a company which was not at the time incorporated(Maureen Hepburn v HMRC [2013] UKFTT 445 (TC)).

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Blog

Third time lucky for HMRC as they finally secure victory in DV3

04 September 2013

Having lost before both the First-tier Tribunal ('FTT') and the Upper Tribunal ('UT'),1 HMRC have finally managed to secure victory before the Court of Appeal in HMRC v DV3 RS Limited Partnership [2013] EWCA Civ 907, a case involving stamp duty land tax ('SDLT') planning.

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Blog

Tax tribunal considers the application of the SDLT anti-avoidance legislation contained in section 75A Finance Act 2003

28 August 2013

HMRC have been successful before the First-tier Tribunal ("FTT") in Project Blue Ltd v HMRC [2013] UKFTT 378 (TC), an SDLT case in which the anti-avoidance provisions contained in sections 75A to 75C, Finance Act 2003 fell to be considered. Unless otherwise stated all statutory references below are to Finance Act 2003.

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