Tax Bites - December 2020
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
As always, if there are any areas on which you would like more information (or if you have any questions or feedback), please let us know or get in touch with your usual RPC contact.
News
Government extends power to depart from retained EU case law to Court of Appeal and other appellate courts
The government has laid the European Union (Withdrawal) Act 2018 (Relevant Court) (Retained EU Case Law) Regulations 2020 (the Regulations) before Parliament, together with a draft explanatory memorandum. Read more
HMRC updates DAC 6 guidance
HMRC has published updates to its International Exchange of Information Manual, in relation to the disclosure of cross-border tax planning arrangements under EU Directive 2018/822 (DAC 6), amending several pages in the International Exchange of Information Manual. Read more
HMRC Charter consultation
HMRC has published a summary of the responses it has received to its consultation on draft revisions to its Charter, which sets out the standard of behaviour and values that HMRC aspires to when interacting with taxpayers, what taxpayers can expect from HMRC and what it can expect from taxpayers. Read more
The Disguised Remuneration Repayment Scheme 2020
HMRC has published an updated Disguised Remuneration Repayment Scheme 2020, as part of its collection related to implementation of changes to the loan charge. Read more
Raising standards in the tax advice market and next steps
HMRC has published a summary of responses to its consultation on ways to raise standards and increase transparency in the tax advice market. Read more
Coronavirus support payments - penalties for failure to notify
HMRC has published a factsheet containing information relating to the penalties which may be imposed where there has been a failure to notify an income tax charge relating to the overpayment of certain coronavirus support payments made under the Coronavirus Job Retention Scheme; Self-Employment Income Support Scheme, and Eat Out to Help Out Scheme. Read more
Case reports
Jurisdiction and the Rule of Law
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
Cheshire Centre - HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour
In HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC), the Upper Tribunal 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
Belloul - Ignorance of the law was a 'reasonable excuse'
In Bachir Mohamed Belloul v HMRC [2020] UKFTT 312, the 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. Read more