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Tribunal confirms that trading had commenced for the purposes of Entrepreneur's Relief

Published on 17 Oct 2024. By Liam McKay, Of Counsel

In allowing the taxpayer's appeal, the First-tier Tribunal determined that an LLP had commenced trading for the purposes of Entrepreneur's Relief.

Tribunal confirms principal private residence relief available where development began before sale of land

Published on 10 Oct 2024. By Alexis Armitage, Senior Associate

In the recent Nunn case, the First-tier Tax Tribunal allowed the taxpayer's claim for principal private residence relief, where development on land began before its sale.

Effective case management before the Tax Tribunal

Published on 03 Oct 2024. By Adam Craggs, Partner and Daniel Williams, Associate

Adam Craggs and Daniel Williams consider the various stages involved in a tax appeal to the First-tier Tribunal (Tax Chamber).

Tax Bites – October 2024

Published on 01 Oct 2024. By Adam Craggs, Partner

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

Tribunal allows taxpayer's appeal and confirms that non-residential SDLT rates applied

Published on 26 Sep 2024. By Jasprit Singh, Senior Associate

In Anne-Marie Hurst v HMRC [2024] UKFTT 00540 (TC), the First-tier Tax Tribunal allowed the taxpayer's appeal against HMRC's closure notice, in which HMRC concluded that the residential rate of SDLT was due on the purchase of a property because the sellers had used it as a 'hotel, inn or similar establishment' (HISE).

HMRC's offshore information gathering powers

Published on 19 Sep 2024. By Liam McKay, Of Counsel and Michelle Sloane, Partner

This blog considers HMRC's information gathering powers and, in particular, their application to High Net Worth individuals.

Taxing Matters: Taxation of agents' fees in the football industry

Published on 17 Sep 2024.

In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes and Investigations team, is joined by colleague and Partner, Michelle Sloane, to discuss the latest issues surrounding the taxation of agents' fees in the football industry.

Tribunal awards costs against HMRC due to its unreasonable conduct

Published on 12 Sep 2024.

In Witton v HMRC [2024] UKFTT 489 (TC) (TCC), the First-tier Tribunal allowed HMRC's applications to amend its list of documents and to admit further evidence, and refused to disbar them from proceedings, but nonetheless awarded the taxpayer his costs due to HMRC's unreasonable behaviour.

Tribunal allows taxpayer's post-cessation trade relief claim as enquiry was out of time

Published on 05 Sep 2024. By Alexis Armitage, Senior Associate

In the recent Dennison case, the FTT allowed the taxpayer's post-cessation trade relief claim as HMRC's enquiry was opened out of time.

Tax Bites – September 2024

Published on 03 Sep 2024. By Adam Craggs, Partner

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

Tribunal allows taxpayer's appeal in part in case concerning deliberate and/or careless errors

Published on 29 Aug 2024. By Jasprit Singh, Senior Associate

In Shaun Harte v HMRC [2024] UKFTT 00493 (TC), the First-tier Tribunal reduced HMRC's assessments to income tax, penalties and VAT. It also considered HMRC's application of the 'presumption of continuity' in relation to deliberate and/or careless errors.

Contentious Tax August 2024

Published on 22 Aug 2024. By Adam Craggs, Partner

Contentious Tax Quarterly Review - Adam Craggs and Harry Smith examine developments in relation to open justice, access to pleadings and the taxation of carried interest.

Upper Tribunal confirms that anti-abuse provision in UK/Ireland double tax treaty did not apply

Published on 15 Aug 2024.

In HMRC v Burlington Loan Management DAC [2024] UKUT 152 (TCC), the Upper Tribunal held that the anti-abuse rule in the UK/Ireland double tax treaty did not apply to deny the withholding exemption, when a Cayman Islands company assigned the benefit of a debt to an Irish company.

Upper Tribunal confirms it’s the end of the road for HMRC's "fishing expedition"

Published on 08 Aug 2024. By Alexis Armitage, Senior Associate

In the recent Hitchins case, the Upper Tribunal confirmed that it was the end of the road for HMRC's "fishing expedition" and ordered it to close its enquiries.

Closure notices and the appeals process

Published on 01 Aug 2024. By Adam Craggs, Partner and Liam McKay, Of Counsel

In this article we consider the process by which a taxpayer can bring a protracted HMRC enquiry to and end and appeal against a closure notice issued by HMRC.

Tax Bites – August 2024

Published on 31 Jul 2024. By Adam Craggs, Partner

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

HNWs: Understanding HMRC's Offshore Information Gathering Capabilities

Published on 24 Jul 2024. By Michelle Sloane, Partner and Liam McKay, Of Counsel

Wealthy individuals have long been the focus of a substantial part of HMRC’s compliance activities, but a difficult economic climate together with a looming general election and possible change of government is likely to lead to even greater scrutiny of HNWs by HMRC in the short term.

Tribunal refuses HMRC's application for specific disclosure from taxpayer

Published on 23 Jul 2024. By Jasprit Singh, Senior Associate

In Coopervision Lens Care Ltd v HMRC [2024] UKFTT 00351 (TC), the First-tier Tribunal (FTT) refused HMRC's application for specific disclosure finding that the order sought by HMRC was unclear, disproportionate and inappropriate in the circumstances.

V@ update – July 2024

Published on 23 Jul 2024. By Adam Craggs, Partner

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

Tribunal confirms no tax due on disposal of property held on trust for taxpayer's brother

Published on 18 Jul 2024.

In Raveendran v HMRC [2024] UKFTT 273 (TC), the First-tier Tribunal allowed the taxpayer's appeal against HMRC's discovery assessment in relation to the disposal of a property because it was held on trust for his brother.

Taxing Matters: Spotlight 63: HMRC shines a light on property business arrangements involving hybrid partnerships

Published on 16 Jul 2024.

In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Simon Howley and Amanda Perrotton from Bell Howley Perrotton LLP. They discuss HMRC's Spotlight 63, which focuses on property business arrangements involving hybrid partnerships, which have recently come to the attention of HMRC.

Tribunal confirms loans from remuneration trust were disguised remuneration

Published on 11 Jul 2024. By Liam McKay, Of Counsel

In allowing HMRC's appeal in part, the Upper Tribunal determined that payments received under a remuneration trust scheme were caught by the anti-avoidance provisions in Part 7A of the Income Tax (Earnings and Pensions) Act 2003.

Dealing with HMRC information notices

Published on 04 Jul 2024. By Adam Craggs, Partner and Daniel Williams, Associate

Considering three common types of HMRC information notices and the extent to which they can be challenged.

Tax Bites – July 2024

Published on 02 Jul 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 – June 2024

Published on 26 Jun 2024. By Adam Craggs, Partner

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

Tribunal awards taxpayer his costs due to HMRC's unreasonable conduct

Published on 20 Jun 2024. By Jasprit Singh, Senior Associate

In Aftab Ahmed v HMRC [2024] UKFTT 00236 (TC), the First-tier Tribunal granted the taxpayer's application for costs as HMRC had acted unreasonably in defending the appeal.

Tribunal allows entrepreneurs' relief appeal

Published on 13 Jun 2024.

In Cooke v HMRC [2024] UKFTT 272 (TC), the FTT allowed the taxpayer's appeal against HMRC's refusal of entrepreneurs' relief

Exploring tax from an ESG perspective

Published on 07 Jun 2024.

In this month's episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Paul Monaghan, Chief Executive and co-founder of the Fair Tax Foundation to discuss the growing interest in tax from an ESG perspective, and the work of the Fair Tax Foundation.

Taxpayer's appeal against penalties under the Follower Notice regime allowed

Published on 29 Apr 2024.

In Baker v HMRC [2024] UKFTT 126 (TC), the First-tier Tribunal allowed the taxpayer's appeal and cancelled follower notice penalties that were issued as a result of the taxpayer's alleged failure to take 'corrective action'.

Tax Tribunal upholds taxpayer's appeal in respect of remote gaming duty

Published on 22 Apr 2024. By Liam McKay, Of Counsel

In allowing the taxpayer's appeal, the First-tier Tribunal determined that cashback payments constituted prizes won for the purposes of section 157 of the Finance Act 2014 and Remote Gaming Duty.

Upper Tribunal upholds penalty imposed for failing to take 'corrective action' in response to a follower notice

Published on 08 Apr 2024. By Alexis Armitage, Senior Associate

Upper Tribunal dismisses taxpayer’s appeal against a penalty issued under the follower notice regime for failing to take corrective action, as the final judicial ruling specified in the follower notice was relevant to the arrangements the taxpayer had implemented.

Tribunal allows appeals against discovery assessments

Published on 02 Apr 2024. By Jasprit Singh, Senior Associate

In Charles Collier and CB Collier Partnership v HMRC [2023] UKFTT 00993 (TC), the First-tier Tax Tribunal (FTT) found that the assessed loss of tax was not brought about deliberately by the taxpayers and had occurred due to carelessness. The 6-year time limit therefore applied to HMRC making assessments and amendments and, under that time limit, HMRC were out of time. The taxpayers' appeals were allowed.

Taxpayer's appeal succeeds as HMRC failed to open enquiry in time

Published on 25 Mar 2024.

In Monks v HMRC [2023] UKFTT 853 (TC) the First-tier Tribunal concluded that HMRC had not opened a valid enquiry because the taxpayer didn't receive HMRC's letter until after the relevant time limit had expired.

Supreme Court provides clarity on Transfer of Assets Abroad legislation

Published on 18 Mar 2024. By Liam McKay, Of Counsel

In allowing the taxpayers' appeal, the Supreme Court determined that shareholders were not "transferors" for the purposes of the Transfer of Assets Abroad regime in the Income and Corporation Taxes Act 1988.

Home run! - Tribunal finds that taxpayer who bought and sold three properties in quick succession was not trading

Published on 11 Mar 2024.

Taxpayer purchasing, renovating and selling properties allowed private residence relief on capital gain and held not to be trading as property developer for tax purposes.

A look into HMRC's toolbox during a criminal investigation

Published on 05 Mar 2024. By Adam Craggs, Partner and Michelle Sloane, Partner

HMRC has far-reaching powers it can deploy during a criminal investigation into suspected tax fraud, which include applying for and executing search warrants (colloquially referred to as a "dawn raid"), making arrests and the compulsorily obtaining information and documentation through production orders and disclosure notices/orders. A criminal investigation conducted by HMRC is one of the most stressful events a business can experience and failing to properly respond can have serious repercussions, including significant financial and reputational damage or even prison time for individuals.

Tribunal allows taxpayers' appeals against discovery assessments as company could not distribute goodwill it did not own

Published on 26 Feb 2024. By Alexis Armitage, Senior Associate

Tribunal allows taxpayers' appeals against HMRC discovery assessments as company could not distribute goodwill it did not own.

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.

Tribunal varies Schedule 36 information notice as it sought material not reasonably required by HMRC

Published on 19 Feb 2024. By Jasprit Singh, Senior Associate

In Parker Hannifin (GB) Ltd v HMRC [2023] UKFTT 00971 (TC), the First-tier Tribunal found that an information notice issued by HMRC, under Schedule 36, Finance Act 2008, was not invalid because it required electronic searches using a list of specified search terms but it did seek information that was legally privileged or not "reasonably required" and the notice was varied accordingly.

Upper Tribunal remits CGT appeal back to Tribunal for rehearing

Published on 12 Feb 2024.

In M Campbell v HMRC [2023] UKUT 265 (TCC) the Upper Tribunal (Tax chamber) remitted the taxpayers' appeals back to the First-tier Tribunal to consider the liability to capital gains tax, after the taxpayer flipped four residential properties.

Tribunal allows taxpayers' appeals against discovery assessments

Published on 05 Feb 2024. By Liam McKay, Of Counsel

In Smith v HMRC [2023] UKFTT 00912 (TC), the First-tier Tribunal (FTT) allowed the taxpayers' appeals against discovery assessments, finding that a transfer of goodwill did not amount to a distribution under section 1000, Corporation Tax Act 2010 (CTA), because the goodwill was owned personally by the taxpayers.

AIM higher!

Published on 30 Jan 2024.

In Graham Chisnall and Others v HMRC [2023] UKFTT 857 (TC), the First-tier Tribunal (FTT) held, in allowing the taxpayers' appeals, that evidence derived from the sale price of shares on the Alternative Investment Market (AIM) was more reliable than evidence provided by a valuer employed by HMRC.

Tax Tribunal allows taxpayer's appeal against discovery assessment

Published on 18 Jan 2024. By Alexis Armitage, Senior Associate

FTT allows taxpayer's appeal against HMRC discovery assessment seeking to charge CGT on the disposal of a property between separating spouses.

Court of Appeal considers 'main purpose' test and finds in favour of taxpayer

Published on 11 Jan 2024. By Jasprit Singh, Senior Associate

Directors not liable under PLNs as HMRC failed to establish deliberate conduct by company

Published on 05 Jan 2024.

In Sharon Suttle and another v HMRC [2023] UKFTT 873 (TC), the Tax Tribunal allowed the taxpayers' appeals against Personal Liability Notices (PLNs) on the basis that the company did not make a deliberate inaccuracy in its returns.

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.

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

Published on 19 Sep 2023. By Liam McKay, Of Counsel

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.

Taxing Matters: A handy guide to appeals

Published on 27 Oct 2020.

Welcome to the eighth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the commercial impact they could have on your business.

Corporate tax update - Final quarter 2015

Published on 29 Jan 2016.

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 final quarter of 2015.