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Customs and excise

Customs and excise duty rules are complex and ever changing and the financial penalties for non-compliance can be severe.

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 Jul 2014. By Robert Waterson, Partner

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?

Tribunal allows taxpayer's appeal in R&D case against penalty assessment for careless inaccuracy

Published on 03 May 2024. By Jasprit Singh, Associate

In H & H Contract Scaffolding Ltd v HMRC [2024] UKFTT 00151 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal against a penalty assessment as the inaccuracy in the tax return was not careless.

Tax Bites – May 2024

Published on 01 May 2024. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

Contentious tax quarterly: Spring review

Published on 01 May 2024. By Adam Craggs, Partner and Harry Smith, Senior Associate

The last few months have seen a flurry of activity in relation to the DOTAS regime, with HMRC seeking to register arrangements retrospectively and apply substantial penalties for failure to register. Woes continue for those unfortunate enough to have R&D claims under enquiry, and the Economic Crime and Corporate Transparency Act 2023 gives HMRC a significant new tool in relation to suspected criminal activity by bodies corporate and partnerships.

Changes to non-domiciliary rules with Philip Simpson KC and Ben Symons

Published on 30 Apr 2024.

In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team is joined by Philip Simpson KC and Ben Symons from Old Square Tax Chambers, to discuss the Government's Spring Budget and, in particular, the proposed changes that will affect non-UK domiciled individuals.

V@ update – April 2024

Published on 24 Apr 2024. By Adam Craggs, Partner

Welcome to the April 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Tax Bites – April 2024

Published on 03 Apr 2024. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites – providing monthly bite-sized updates from the tax world.

V@ update - March 2024

Published on 26 Mar 2024. By Adam Craggs, Partner

Welcome to the March 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

International Women's Day special – Inspiring inclusion with Tax Titan Trio

Published on 08 Mar 2024.

To celebrate International Women's Day 2024, we have produced a special episode of RPC's Taxing Matters podcast in which we discuss this year's campaign theme #InspireInclusion and what it means to each of our guest speakers.

Tax Bites - February 2024

Published on 07 Mar 2024. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

V@ update - February 2024

Published on 28 Feb 2024. By Adam Craggs, Partner

Welcome to the February 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Customs and excise quarterly update - February 2024

Published on 28 Feb 2024. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the February 2024 edition of RPC's Customs and Excise Quarterly Update.

A whistlestop tour of the taxation of international sports and rock stars with Patrick Way KC

Published on 21 Feb 2024.

In this episode, RPC's Taxing Matters Host and Senior Associate in RPC's Tax Disputes team, Alexis Armitage, will be discussing the taxation of international sports and rock stars with leading silk, Patrick Way KC.

Tax Bites - January 2024

Published on 31 Jan 2024. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Exploring the World of AI with Olivia Dhein

Published on 30 Jan 2024.

In this episode we discuss the hot topic of artificial intelligence. We will consider what is AI, what is a large language model and how does it work, what can AI do and not do at the moment as well as some of the potential effects AI might have in the tax world. We also take a look at the recent Tax Tribunal decision in Harber v HMRC [2023] UKFTT 1007 (TC), in which false case law was generated by AI and innocently relied upon by the taxpayer and how the Tribunal dealt with this.

V@ update - January 2024

Published on 24 Jan 2024. By Adam Craggs, Partner

Welcome to the January 2024 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Tackling "Tax avoidance" this Christmas season with Sam Brodsky

Published on 12 Dec 2023.

As the cost of living crisis bites more than ever this year, in this special Christmas episode of RPC's Taxing Matters, we bring you some Christmas cheer by way of a light-hearted discussion of some of the potential ways you may be able to reduce your tax bill. In addition, we'll also have a quick look at Santa's tax position in the run up to Christmas and whether he might be guilty of tax avoidance … or even tax evasion!

Tax Bites - December 2023

Published on 07 Dec 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

V@ update - November 2023

Published on 29 Nov 2023. By Adam Craggs, Partner

Welcome to the November 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Customs and excise quarterly update - November 2023

Published on 29 Nov 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the November 2023 edition of RPC's Customs and Excise Quarterly Update.

A day in the life of a tax adviser with Jeremy Johnson

Published on 28 Nov 2023.

In this episode of Taxing Matters, we are joined by Jeremy Johnson, managing director of inTAX Limited.

Tax Bites - November 2023

Published on 02 Nov 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Why now is the right time to get to grips with your money with Ruth Handcock and Ali Poulton

Published on 31 Oct 2023.

In this episode of Taxing Matters, we discuss the hot topic of financial health, wellbeing and confidence. We are currently experiencing a challenging economic climate and any guidance on this important topic is very welcome.

V@ update - October 2023

Published on 26 Oct 2023. By Adam Craggs, Partner

Welcome to the October 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Tax Bites - October 2023

Published on 05 Oct 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

V@ update - September 2023

Published on 28 Sep 2023. By Adam Craggs, Partner

Welcome to the September 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Sanctions Spotlight Session with Alice Kemp

Published on 26 Sep 2023.

In this episode of Taxing Matters, we are handing over the podcast baton and introducing our new host Alexis Armitage, Senior Associate in RPC's Tax Disputes Team. We couldn’t think of any better way to say our final goodbyes to the fabulous Alice other than by putting her in the hot seat to discuss the topic of the moment, sanctions.

A tax on conscience? A moral dilemma for non-residents

Published on 19 Sep 2023. By Robert Waterson, Partner and Liam McKay, Senior Associate

In HMRC v A Taxpayer, the Upper Tribunal (UT) considered the meaning of ‘exceptional circumstances’ for the purposes of the statutory residency test (SRT) in FA 2013. In overturning the decision of the First-tier Tribunal, the UT held that moral obligations, specifically the need to care for close relatives, were not exceptional circumstances, creating a potential dilemma for individuals when it comes to managing their tax residency status and their family life.

Tax Bites - September 2023

Published on 07 Sep 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Judicial developments in recent treaty cases

Published on 06 Sep 2023.

A spate of recent cases concerning the application of double tax treaties has seen the courts and tribunals striving for common¬sense, policy-driven outcomes.

Customs and excise quarterly update - August 2023

Published on 29 Aug 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the August 2023 edition of RPC's Customs and Excise Quarterly Update.

V@ update - August 2023

Published on 24 Aug 2023. By Adam Craggs, Partner

Welcome to the August 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Let's talk VAT security notices with Joshua Carey

Published on 22 Aug 2023.

One of the things that becomes clear over the course of one's career is that enforcement trends are important for businesses to be aware of. It is important to notice, not just the macro trends like sanctions compliance and fraud enforcement, but also smaller trends; campaigns against particular tax risks and the relegation of certain information gathering powers to relative obscurity.

HMRC paid over £500,000 to whistleblowers in the past year

Published on 21 Aug 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Figure has increased, but is just 1.7% of that paid to informants by the IRS in the US HMRC needs to make reporting system more accessible and payments more transparent to encourage more informants against tax fraudsters

Tax Bites - August 2023

Published on 01 Aug 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

V@ update - July 2023

Published on 27 Jul 2023. By Adam Craggs, Partner

Welcome to the July 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

The power of language when talking about tax with Kirstie Skates

Published on 18 Jul 2023.

Have you ever wondered about the language we use when we talk about tax? And does that language influence or betray how we feel about tax as individuals or as a society? It turns out it is a hot topic of discussion.

Tax Bites - July 2023

Published on 06 Jul 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

V@ update - June 2023

Published on 29 Jun 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the June 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Judicial review: does the Court of Appeal’s decision in Murphy offer taxpayers a glimmer of hope?

Published on 28 Jun 2023. By Adam Craggs, Partner and Liam McKay, Senior Associate

Judicial review provides a constitutionally important judicial check on the exercise of statutory powers by public bodies such as HMRC. However, the wide margin of appreciation afforded to public bodies by the courts, coupled with recent reforms to the judicial review process, make it a remedy of last resort that can be difficult for taxpayers to pursue successfully. In overturning the High Court’s refusal of the taxpayers’ judicial review claim, the Court of Appeal in Murphy v HMRC confirmed that HMRC had breached their legitimate expectation as to the application of an extra-statutory concession. While Murphy is unlikely to be the harbinger of a wholesale rebalancing of the judicial review scales in the taxpayer’s favour, it is a welcome step in the right direction.

Let us in!

Published on 20 Jun 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Adam Craggs and Michelle Sloane explain what a business should do should HMRC come calling unexpectedly.

Wealth Tax & Wealth Inequality- with Dr Ben Tippet

Published on 05 Jun 2023.

As questions of economic resource allocation push to the forefront of the national consciousness there has been a rise in the number of people calling for either new taxes or wholesale tax reform.

Tax Bites - June 2023

Published on 01 Jun 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Customs and excise quarterly update - May 2023

Published on 31 May 2023. By Adam Craggs, Partner and Michelle Sloane, Partner

Welcome to the May 2023 edition of RPC's Customs and Excise Quarterly Update.

V@ update - May 2023

Published on 25 May 2023. By Adam Craggs, Partner and Harry Smith, Senior Associate

Welcome to the May 2023 edition of RPC's V@, a monthly update which provides insightful analysis and news from the VAT world relevant to your business.

Tax Bites - May 2023

Published on 04 May 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

V@ update - April 2023

Published on 27 Apr 2023. By Adam Craggs, Partner

Welcome to the April 2023 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.

Tax Bites - April 2023

Published on 06 Apr 2023. By Adam Craggs, Partner

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.

Women in Tax Network: Connecting Professionals

Published on 04 Apr 2023.

Listen to our latest episode of Taxing Matters in which we highlight the award-winning network, Women in Tax, which is helping to develop networking opportunities within the tax world. We are joined by two of its amazing committee members, Chair Tasneem Kadiri and Events Committee Member, Alexis Armitage.