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High Court dismisses judicial review challenge to HMRC's decision to restrict the availability of the Liechtenstein disclosure facility
In R (on the application of City Shoes Wholesale Ltd) v Revenue & Customs Commissioners [2016] EWHC 107 (Admin), the High Court rejected an application for judicial review of HMRC's refusal to grant the nine claimants, all of whom had operated employee benefit trusts (EBTs), the full benefits of the Liechtenstein disclosure facility (LDF).
Read moreTribunal grants 'disclosure' application against HMRC
The recent case of Tower Bridge GP Ltd v HMRC [2016] UKFTT 054 (TC) concerned applications by Tower Bridge GP Limited (Tower Bridge) and HMRC to the First-tier Tribunal (FTT) for disclosure of information and documents from each other, pursuant to Rule 5 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (the Tribunal Rules).
Read moreTribunal allows taxpayer's appeal and confirms he was carrying on a trade on a commercial basis
In Akhtar Ali v HMRC [2016] UKFTT 8 (TC), the First-tier Tribunal (FTT), in allowing the taxpayer's appeal, has provided some helpful guidance on the factors to be taken into consideration when deciding whether activities comprise a trade which is commercial, for the purposes of section 66, Income Tax Act 2007 (ITA).
Read moreTax update - February 2016
Increased SDLT for second homes and buy-to-let properties to apply to all
Read moreCourt of Appeal confirms validity of third party information notices
In Derrin Brothers Properties Limited & Others v HMRC [2016] EWCA Civ 15, the Court of Appeal has dismissed the Appellants' appeal against the High Court's refusal to quash third party information notices issued by HMRC pursuant to paragraph 2, Schedule 36, Finance Act 2008 (the Notices).
Read moreCorporate tax update - Final 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 final quarter of 2015.
Read moreVAT update - January 2016
Brief 22/15 – VAT partial exemption changes concerning foreign branches
Read moreHMRC fails to satisfy the Tribunal that residential property purchased for a pension fund was "taxable property"
In J & A Young (Leicester) Limited and Others v HMRC [2015] UKFTT 0638 (TC) TC 04771, the First-tier Tribunal (FTT), has allowed the taxpayers' appeals and held that certain residential property acquired by a self-administered occupational pension scheme was not "taxable property", for the purposes of Schedule 29A, Finance Act 2004 (FA 2004).
Read moreTribunal allows company's appeal and confirms that the four-year time limit does not apply to corporation tax self-assessment returns
In Bloomsbury Verlag GmbH v HMRC [2015] UKFTT 660 (TC),the First-tier Tribunal (Tax and Chancery) (FTT) has held that the four-year time limit does not apply to corporation tax self-assessment returns and that trading losses can be carried forward even though they were not included in a return.
Read moreUK source of interest
In Ardmore Construction and Andrew Perrin v HMRC [2015] UKUT 633 (dual appeal), the Upper Tribunal (UT) dismissed the taxpayers appeals and confirmed that they had received UK source dividends on which UK income tax was deductible at source.
Read moreUpper Tribunal accepts reasonable excuse defence for late claim for repayment of tax
In Raftopoulou v HMRC [2015] UKUT 579, the Upper Tribunal (UT) has confirmed that a taxpayer can make a valid claim for repayment of overpaid tax ...
Read moreVAT update - December 2015
This is our last VAT update of 2015. RPC’s next VAT update will be published on 28 January 2016. We wish all our readers a Merry Christmas and a Happy New Year!
Read moreHely-Hutchinson - taxpayer wins legitimate expectation judicial review
In R(oao Hely-Hutchinson) v HMRC [2015] EWHC 3261 (Admin) ...
Read moreDiscovery assessments - HMRC fails to discharge burden of proof
The following is taken from an article originally published in Tax Journal
Read moreTax update - December 2015
Small Business Research & Development Relief
Read moreVAT update - November 2015
HMRC publishes guidance on pension fund management costs
Read moreSpecial relief granted for excessive tax demand
In Montshiwa v HMRC[1], the First-Tier Tribunal (FTT) allowed the taxpayer's appeal against HMRC's decision not to grant 'special relief' under Schedule 1AB of the Taxes Management Act 1970 (TMA).
Read moreCorporate tax update - Third 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 third quarter of 2015.
Read moreTribunal allows private residence relief
In the recent case of Richard James Dutton-Foreshaw v HMRC[1], the First-tier Tribunal (FTT) held that Mr Dutton-Foreshaw (the Appellant) was entitled to claim principal private residence relief (PPR) under section 222 Taxation of Chargeable Gains Act 1992 (TCGA), despite only having lived in the property concerned for seven weeks.
Read moreTribunal considers taxability of VAT repayments and interest
In Coin-a-drink Limited v HMRC [1], the First-tier Tribunal (FTT) considered the ability of HMRC to impose corporation tax on repayments of overpaid VAT and associated interest in the light of EU law.
Read moreTax update - November 2015
HMRC turns the spotlight on contractor loan arrangements
Read moreUpper 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
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