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Taxpayer successfully relies on human rights argument to defeat HMRC following the taxation of the same profits twice
The appellant, in Ignatius v HMRC[1], has successfully fought off an attempt by HMRC to strike out his appeal, by relying on the European Convention on Human Rights ("ECHR").
Read moreHigh Court criticises HMRC's conduct and compels it to honour its undertakings
The published judgment in Abbey Forwarding[1] will not make for comfortable reading for HMRC.
Read more"Horse play" – Tribunal concludes that racehorse ownership was a gamble and not a trade and rejects the taxpayer's loss relief claim
In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading.
Read moreOut of court settlement may lead to adjustment in CGT liability
The Court of Session has found in favour of the taxpayer in Sir Fraser Morrison v HMRC[1] ...
Read moreFTT decision pays dividends for Mr and Mrs Jones
In Richard Jones, Julie Jones v HMRC[1], the First-tier Tribunal (Tax Chamber) (FTT) has decided that the owners of an insolvent recruitment consultancy do not have to pay employment taxes in respect of dividends paid to them which they subsequently reclassified as salary.
Read moreCJEU confirms UK failed to comply with EU law by retroactively curtailing rights of taxpayers to recover tax unlawfully paid
The European Commission has succeeded in obtaining a declaration from the CJEU that the UK Government failed to comply with its obligations, under Article 4(3) of the TEU, by retroactively curtailing the right of taxpayers to recover tax levied contrary to European law.
Read moreHMRC Dishonesty Allegation "seriously flawed"
The First-tier Tribunal (Tax Chamber) ("FTT") has ruled, in Citibank NA v Revenue and Customs Commissioners[1], that HMRC's pleadings were "seriously flawed".
Read moreTribunal sets aside witness summonses due to misrepresentation and failure in duty to make full and frank disclosure to the Tribunal
An interesting decision has recently been issued by the First-tier Tribunal (Tax Chamber) ('FTT') in connection with an application to set aside the issue of witness summonses which had been issued to two individuals who were resident in Jersey[1].
Read more2014 – The year that was
Seasonal greetings to all of our readers! 2014 has been another busy year for the RPC Tax Take team.
Read moreTribunal adopts a literal interpretation of the provisions in allowing the taxpayer's appeal
In Philip Shirley v HMRC, [1] the First-tier Tribunal (Tax Chamber) (FTT) concluded that a provision in a statute rewritten as part of the Tax Law Rewrite Project should be literally interpreted as the wording in question was clear and unambiguous.
Read moreHMRC's information notice was too vague
This case saw the First-tier Tribunal (Tax Chamber) (FTT) uphold the appeal of the taxpayer against penalties imposed by HMRC for non-compliance with an information notice issued by HMRC pursuant to paragraph 1, Schedule 36, Finance Act 2008 (the Information Notice).
Read moreHMRC mislead appellants into believing they have a remedy in the Tribunal in contractual settlement dispute
In Morris and another v HMRC,[1] the First-tier Tribunal (“the FTT”) has confirmed that it does not have jurisdiction to determine a dispute relating to the correct valuation of assets which were the subject of a contractual settlement with HMRC.
Read moreHMRC'S APPLICATION FOR SECURITY FOR COSTS REFUSED
HMRC'S APPLICATION FOR SECURITY FOR COSTS REFUSED - GSM EXPORT (UK) LTD (IN ADMINISTRATION) AND ANOTHER v HMRC[1]
Read moreHMRC's application for security for costs refused
HMRC'S APPLICATION FOR SECURITY FOR COSTS REFUSED - GSM EXPORT (UK) LTD (IN ADMINISTRATION) AND ANOTHER v HMRC[1]
Read moreApplicants for search warrants must make full and frank disclosure to the court
The following is taken from an article by Adam Craggs, originally published in Tax Journal on 31 October 2014.
Read moreTribunal orders HMRC to pay taxpayer's costs – Ian Elder v HMRC
The decision of the First-tier Tribunal (Tax Chamber) ('FTT') in Ian Elder v Commissioners for HMRC[1] offers a useful summary of the FTT's approach on the assignment of appeals to the Complex category ...
Read moreTribunal orders HMRC to pay taxpayer's costs – Ian Elder v HMRC
The decision of the First-tier Tribunal (Tax Chamber) ('FTT') in Ian Elder v Commissioners for HMRC[1] offers a useful summary of the FTT's approach on the assignment of appeals to the Complex category, applications to bar a party from participating in proceeding and costs sanctions.
Read moreTax Tribunal confirms the time period in which HMRC must open an enquiry
As readers will be aware, HMRC generally has twelve months from the date a company files a return to open an enquiry[1].
Read moreFTT prevents HMRC from having two bites of the cherry!
In Lady Henrietta Pearson v HMRC [2014] UKFTT 890 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') concluded that HMRC had "ignored" its previous decision by seeking to reduce the amount of a VAT refund which it had ordered HMRC make to Lady Henrietta Pearson ('the taxpayer').
Read moreGMAC's strategy for limiting VAT payments proved lawful in ECJ
The following is taken from an article by Robert Waterson and Nigel Brook, originally published in International Tax Review (12 September 2014).
Read moreHMRC lose employment status case
In the recent case of EMS (Independent Accident Management Services) Limited v HMRC [2014] UKFTT 891 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), found in favour of the taxpayer on the question of whether or not an employment relationship existed.
Read moreTribunal allows taxpayer to make a late appeal and rejects HMRC's overly formalistic approach
In Chirag Patel v HMRC[1] the First-tier Tribunal ('FTT') decided that a letter from the taxpayer's accountant constituted a late appeal against a discovery assessment, despite it not being expressed as such.
Read moreClaim for entrepreneurs' relief succeeds: Tribunal finds that the removal from the payroll did not end taxpayer's employment
The First-tier Tribunal (Tax Chamber) (FTT) has decided in Corbett v HMRC[1] that removing a taxpayer from a company's payroll before a sale of that company did not end her employment for the purposes of claiming entrepreneur's relief.
Read moreTribunal rejects Ramsay argument and allows taxpayer's appeal in corporate bond case
In Hancock & Hancock v HMRC[1] the First-tier Tribunal (FTT) has upheld the taxpayer's appeal against HMRC's decision ...
Read moreTribunal bars HMRC from taking further part in appeal
In BPP University College of Professional Studies v HMRC[1]the First-tier Tribunal (Tax Chamber) (FTT) found that HMRC had failed to comply with an 'unless' order under Rule 8(3) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Rules).
Read moreFirst-tier Tribunal holds that there is no taxable supply where there is no obligation on a subsidiary company which was receiving subsidiary services from the Group parent
In Norseman Gold plc v HMRC[1] the First-tier Tribunal (Judge Colin Bishopp) ("FTT") dismissed an appeal by Norseman Gold plc ("Norseman") ...
Read moreToasted sandwiches are standard-rated “hot food” for VAT purposes
In Sub One Ltd (t/a Subway) v HMRC[1] the Court of Appeal has upheld the decisions of both the First-tier Tribunal (FTT) and the Upper Tribunal (UT) that toasted sandwiches and "meatball marinara" are "hot food" and therefore, for VAT purposes, amount to standard-rated supplies. This decision has implications for a number of fast food outlets.
Read moreTreading uneven boards: VAT claims and setoff – Birmingham Hippodrome Theatre Trust Ltd v HMRC [2014] EWCA Civ 684
The Court of Appeal's decision in this case is likely to create a great deal of uncertainty for taxpayers seeking to recover unlawfully levied VAT from HMRC.
Read moreTrading "with a view to the making of a profit" - an objective or subjective test?
In Beacon Estates (Chepstow) Ltd v HMRC [2014] UKFTT 686 (TC), the First-tier Tribunal (Tax Chamber) ('FTT') allowed the taxpayer's appeal, holding that 'with a view to' in section 393A(3), Income and Corporation Taxes Act 1988 ('ICTA')[1] imports an objective test when considering relief for trading losses.
Read moreThe Rangers Case and EBTs
The following was taken from a longer article by Robert Waterson and Adam Craggs originally published in Tax Journal (25 July 2014, pp16-17, www.taxjournal.com).
Read moreReasonable excuse
In the recent case Spink v HMRC[1] the First-tier Tribunal (Tax Chamber) ('FTT') allowed the taxpayer's appeal against the imposition of penalties by HMRC for late payment, as it was satisfied that the taxpayer concerned had a reasonable excuse for the late payment.
Read moreAn enquiry is as an enquiry does – HMRC's narrow interpretation of what constitutes an enquiry is rejected by the Upper Tribunal
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?
Read moreTaxpayer succeeds in loss relief claim
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.
Read moreHMRC fail to demonstrate negligence in tax planning case
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.
Read moreHigh Court gives stamp of approval to retrospective anti-avoidance legislation
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).
Read moreInformation notices suspended by FTT to allow the taxpayers to seek judicial review
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.
Read moreTwo loans better than one – FTT allows taxpayer's appeal in 'benefit in kind' case
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.
Read moreTribunal's decision not to follow its previous decision highlights the difficulties with the government's 'follower notice' proposals
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.
Read moreAdministrative Court quashes HMRC's refusal to disclose information
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.
Read moreTribunal criticises HMRC for producing 'untruthful' records
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.
Read moreAre you a leader or a follower? - Tribunal gives guidance on the Rule 18 Lead Case procedure
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.
Read moreFirst-tier Tribunal Strips Club of VAT Relief
More exotic facts than are typical for a VAT case reached the First-tier Tribunal (Tax Chamber) (the FTT) last month.
Read moreDeutsche Bank and UBS tax avoidance schemes succeed
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.
Read moreTribunal sets aside HMRC information notice for lack of clarity
R D Utilities Ltd v HMRC [2014] UKFTT 303 (TC)
Read moreHMRC’s computer says no!
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.
Read moreA lack of goodwill for Medical Professionals
Over recent years increasing numbers of medical professionals have sought to incorporate their private practices for perceived tax advantages.
Read morePainting by numbers – Court of Appeal dismisses HMRC's appeal
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.
Read moreHigh Court holds that HMRC's winding up petition should be dismissed as an abuse of process.
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 ...
Read moreTribunal decides that taxpayers must attempt to obtain information held by trustee!
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.
Read moreHMRC lose FURBS appeal
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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