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Upper Tribunal confirms 'flip-flop II' scheme was effective
In Clive Bowring and Juliet Bowring v HMRC[1], the Upper Tribunal (UT) has allowed the taxpayers' appeal and concluded that a scheme, designed to reduce capital gains tax (CGT) due on capital payments made by a trust, was effective.
Read moreVAT update - October 2015
HMRC publishes responses to consultation on new penalties model
Read moreTaxpayer wins residency status appeal
In Mark Carey v HMRC*, the taxpayer successfully claimed share loss relief.
Read moreTribunal considers Tower M Cashback and scope of 'conclusion' in closure notice
In B & K Lavery Property Trading Partnership v HMRC[1], the First-tier Tribunal (FTT) declined the Appellant's application to strike out HMRC's case and allowed HMRC's application to amend its statement of case.
Read moreTribunal finds HMRC's information notice to be invalid
In PML Accounting Limited v HMRC[1], the First-tier Tribunal (FTT) has found that a taxpayer information notice was invalid, as HMRC should have issued a third party information notice.
Read moreTax update - October 2015
Follower Notices and APNs – new Guidance issued by HMRC
Read moreTribunal considers jurisdiction in relation to 'special relief' and allows taxpayer's appeal
In James Ronaldson Scott v HMRC[1], a case in which the taxpayer appealed HMRC's refusal to grant "special relief" under paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (TMA 1970) ...
Read moreVAT update September 2015
Supreme Court to consider VAT “restitution” claims
Read moreTaxpayer succeeds in research and development claim
In Monitor Audio Ltd v HMRC[1], the First-tier Tribunal (FTT) has allowed the taxpayer's appeal, concluding that research and development (R&D) tax deductions were available to it under section 1044, Corporation Tax Act 2009 (CTA 2009).
Read moreTribunal finds HMRC's actions unconscionable
In John Clark v HMRC[1], the First-tier Tribunal (FTT) has found that special relief, in terms of paragraph 3A, Schedule 1AB, Taxes Management Act 1970 (paragraph 3A), ought to have been granted to a taxpayer who suffered from serious learning difficulties.
Read moreThink long and hard before withdrawing your appeal
In Rolls Group & Others HMRC[1], the First-tier Tribunal (FTT) has refused to reinstate VAT appeals, pursuant to an application made under Rule 17(3) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Rules), many months after withdrawal of their appeals.
Read moreCorporate tax update - Second quarter 2015
Welcome to the latest edition of our corporate tax update, written by members of RPC’s Tax team and published quarterly. In this edition we highlight some of the key tax developments of interest to UK corporates from the second quarter of 2015.
Read moreSuccess for taxpayer before the Supreme Court in pension scheme case
In John Mander Pension Scheme Trusts Limited v Commissioners for Her Majesty's Revenue and Custom's [1], the Supreme Court has allowed the appellant's appeal ...
Read moreVAT update - August 2015
HMRC Brief 10/2015 clarifies VAT treatment of direct marketing supplies using printed matter
Read moreFX market manipulation claims: ongoing developments
Recent settlements give impetus to claims
Read moreSearching Requirements when applying for Search Warrants
The Divisional Court (Davis LJ and Hickinbottom J) has confirmed, in [2015] EWHC 1283 (Admin), that state agencies applying for search warrants have a duty to make full disclosure to the court and the court should take an inquisitive approach when considering any such application.
Read moreTaxpayer's application to have HMRC's winding-up petition dismissed fails due to lack of evidence
In Winnington Networks Communications Ltd v HMRC[1], the Chancery Division Companies Court (Nicholas Le Poidevin QC) refused the taxpayer company's application to have HMRC's winding-up petitions dismissed ...
Read moreCourt of Appeal rejects HMRC's appeal and application for a stay in judicial review proceedings
The Court of Appeal (Arden LJ, Black LJ and Floyd LJ) recently confirmed the circumstances in which the Court will exercise its case management powers and grant a stay where a taxpayer is pursuing both an appeal before the First-tier Tribunal ("FTT") and judicial review ("JR") proceedings in the Administrative Court.
Read moreHigh Court dismisses investors' judicial review challenge to the legality of APNs in Rowe and Others v HMRC
The eagerly awaited judgment of the Administrative Court (Mrs Justice Simler) in Nigel Rowe and Others v HMRC[1], was handed down last Friday.
Read moreTax update - August 2015
Cross Purposes: HMRC investigation teams to merge
Read moreEntrepreneurs' relief not available for disposal of syndicate capacity by a Lloyd's name
In Carver v HMRC [2015] UKFTT 0168 (TC), the First-tier Tribunal (FTT), has provided helpful guidance on the key requirements of entrepreneurs' relief (ER), under section 169H, Taxation of Chargeable Gains Act 1992 (TCGA).
Read moreLate appeals: Tribunal confirms the correct approach to procedural errors in Citipost Mail v HMRC
The approach to procedural errors, such as the late filing of appeals and non-compliance with directions, has been the subject of a number of decisions over the past 18 months.
Read moreTaxpayer not careless in share options case
In Alistair Norman v HMRC1, the First-tier Tribunal ("FTT") found that a taxpayer who wrongly recorded gains made after exercising a share option granted by his employer as capital, rather than income, was not "careless" for the purposes of paragraph 1(1), Schedule 24, Finance Act 2007.
Read moreUpper Tribunal considers whether alternative arguments from HMRC require permission to appeal
An interesting procedural issue was recently considered by the Upper Tribunal ("UT") in Steven Price, John Myers and James Lucas v HMRC[1].
Read moreTax update - July 2015
HMRC Spotlight on NICs employment allowance avoidance scheme
Read moreUpper Tribunal confirms the FTT's decision to strike out HMRC's evidence
In HMRC v Infinity Distribution Limited (in Administration)[1], the Upper Tribunal has dismissed HMRC's appeal against that part of the decision of the First-tier Tribunal ("FTT") striking out evidence which HMRC was seeking to introduce.
Read moreVAT update - June 2015
Compound interest on overpaid VAT: HMRC seeking to appeal against Littlewoods
Read moreExcuses, excuses – Tribunal considers 'reasonable excuse' and allows taxpayer appeal
In Barking Brickwork Contractors Limited v HMRC[1], the First-tier Tribunal ("FTT") decided that a taxpayer had a reasonable excuse for late filing and set aside the penalties which had been charged by HMRC pursuant to Schedule 55, Finance Act 2009.
Read moreUpper Tribunal prevents HMRC from reneging on a settlement agreement – Southern Cross Employment Limited
In our blog of 27 February 2014, we commented on the decision of the First-tier Tribunal ("FTT") in Southern Cross Employment Agency Limited v HMRC[1].
Read moreTribunal confirms tax relief for expenditure incurred on R&D
In Pyreos Ltd v HMRC[1], the taxpayer has successfully appealed HMRC's decision to disallow tax relief for expenditure incurred on research and development ("R&D").
Read moreTax update - June 2015
Types of financial insitutitons and automatic exchange of information
Read moreDefendants receive custodial sentences for contempt of court in VAT case
In the recent case of HMRC v Munir & Others[1], HMRC successfully applied to the Court for committal of three company officers for contempt of court where an order appointing a provisional liquidator was knowingly breached.
Read moreTribunal concludes that HMRC's information request was too vague and ambiguous
There were two matters before the First-tier Tribunal (Tax Chamber) ("FTT") in Couldwell Concrete Flooring Limited v HMRC[1].
Read moreVAT update May 2015
Digital Single Market Strategy published by European Commission
Read moreExpert witnesses required to disclose professional relationship
In the recent case of EXP v Dr Charles Simon Barker [2015] EWHC 1289 (QB), the High Court has emphasized the importance of the independence of expert witnesses and of disclosing any conflicts of interests at the earliest opportunity.
Read moreTribunal orders HMRC to pay taxpayers' costs in avoidance case
In our blog of 3 July 2014, we reported on the decision of the First-tier Tribunal ("FTT") in R, A and M Gardiner v HMRC[1].
Read moreCourt of Appeal issues guidance on the meaning of "sham" in pension scheme case
In R v Quillan and others [2015] EWCA Crim 538, a complex fraud case, the Court of Appeal, in ruling that there was no case to answer, provided some helpful comments on the requirements of "sham".
Read moreBurden of proof for information notices on taxpayer
In the recent case of Joshy Mathew v HMRC [2015] UKFTT 139 (TC), the First-tier Tribunal (Tax Chamber) ("FTT"), considered where the burden of proof lies for establishing whether documents or information is "reasonably required", for the purposes of paragraph 1(1), Schedule 36, Finance Act 2008.
Read moreHigh Court dismisses negligence claim as taxpayer did not stand up to tax authority!
Law firm Baker & McKenzie LLP (the "Tax Advisers") have successfully defended a claim brought against them for losses arising out of negligent tax advice.
Read moreTaxpayer succeeds in his application for judicial review of HMRC's decision not to return overpaid income tax
In R (on the application of Andrew Michael Higgs) v HMRC [2015] UKUT 0092 (TCC), the Upper Tribunal ("UT"), exercising its jurisdiction to consider judicial review proceedings, has granted relief in favour of a taxpayer in a dispute in which HMRC refused to repay overpaid income tax.
Read moreUpper Tribunal imposes penalty in excess of £1 million on QC for failure to comply with information notices
In HMRC v Romie Tager [2015] UKUT 0040 (TCC), the Upper Tribunal (Judge Colin Bishopp) ("UT"), has considered tax related penalties under paragraph 50, Schedule 36, Finance Act 2008, for failure to comply with an information notice.
Read moreSuccess for successor company in tax appeal
In Leekes Limited v HMRC [2015] UKFTT 0093 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") has held that a taxpayer that succeeded to a trade was entitled to set carried-forward pre-succession losses ...
Read moreAvoidance scheme effective despite HMRC's attempt to rely on Ramsay
In Gemsupa Limited and Consolidated Property Wilmslow Limited v HMRC [2015] UKFTT 0097 (TC) ...
Read moreTribunal confirms no penalty for implementing tax avoidance scheme
In the recent case of Herefordshire Property Company Ltd v HMRC1, the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal ...
Read moreTribunal finds in favour of property developer who was not trading
In Terrace Hill (Berkeley) Ltd v HMRC[1], the First-tier Tribunal ("the FTT") rejected HMRC's arguments and concluded that a property developer's activity in relation to the development of an office property was an investment rather than a trading activity and allowed its appeal.
Read moreTax avoidance scheme succeeds before the Upper Tribunal
In Tower Radio Limited and another v HMRC[1], the taxpayers successfully utilised a scheme which was designed to take advantage of Part 7 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA).
Read moreTaxpayer 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.
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