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The Times recognises RPC among Best Law Firms 2024
International law firm, RPC, has been recognised by The Times in its Best Law Firms 2024 report, an annual ranking of the top 250 law firms in England and Wales.
Read moreNew developments in AI may put law firms at greater risk of phishing fraud
As the computing power of Artificial Intelligence continues to grow exponentially, we consider how generative technology may expand the reach of traditional phishing frauds aimed at law firms.
Read moreOmbudsman decision – clarifying liability where there are delays in the pension administration process
When delays occur in pension transfers, the implications for members can be significant—but how far does a provider’s responsibility extend? A recent determination by the Pensions Ombudsman in the case of Mr R offers important clarification. Whilst the Ombudsman recognised some administrative shortcomings, the decision reaffirmed that providers are not liable for all financial consequences arising from delays, particularly when those consequences result from a member’s own actions.
Read moreTribunal refuses HMRC's application for specific disclosure from taxpayer
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.
Read moreTax Tribunal upholds taxpayer's appeal in respect of remote gaming duty
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.
Read moreUpper Tribunal upholds penalty imposed for failing to take 'corrective action' in response to a follower notice
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.
Read moreTribunal allows appeals against discovery assessments
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.
Read moreTaxpayer's appeal succeeds as HMRC failed to open enquiry in time
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.
Read moreSupreme Court provides clarity on Transfer of Assets Abroad legislation
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.
Read moreHome run! - Tribunal finds that taxpayer who bought and sold three properties in quick succession was not trading
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.
Read moreA look into HMRC's toolbox during a criminal investigation
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.
Read moreTribunal allows taxpayers' appeals against discovery assessments as company could not distribute goodwill it did not own
Tribunal allows taxpayers' appeals against HMRC discovery assessments as company could not distribute goodwill it did not own.
Read moreTribunal varies Schedule 36 information notice as it sought material not reasonably required by HMRC
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.
Read moreUpper Tribunal remits CGT appeal back to Tribunal for rehearing
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.
Read moreTribunal allows taxpayers' appeals against discovery assessments
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.
Read moreAIM higher!
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.
Read moreTax Tribunal allows taxpayer's appeal against discovery assessment
FTT allows taxpayer's appeal against HMRC discovery assessment seeking to charge CGT on the disposal of a property between separating spouses.
Read moreCourt of Appeal considers 'main purpose' test and finds in favour of taxpayer
Read moreDirectors not liable under PLNs as HMRC failed to establish deliberate conduct by company
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.
Read moreAccountants obliged to report suspected misuse of the Bounce Back Loan Scheme
The Bounce Back Loan Scheme (BBLS) was introduced to enable smaller businesses adversely affected by the coronavirus pandemic to access government-backed finance.
Read moreThe Week That Was -25 July 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 18 July 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 11 July 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 4 July 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreSurveying the risks: RICS proposed updates tackling financial crime
Financial crime is on the rise. In response to the new technologies criminals are using, such as AI and cryptocurrency, RICS launched a consultation calling on members, regulated firms and key stakeholders to respond to its consultation on proposed changes to "The Financial Crime Standard" (The RICS Countering Financial Crime: Bribery, Corruption, Money Laundering, Terrorist Financing, and Sanctions Violation Professional Standard).
Read moreThe Week That Was - 30 May 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 23 May 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 16 May 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 9 May 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 2 May 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 25 April 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 17 April 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 11 April 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 4 April 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 28 March 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 21 March 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 14 March 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 7 March 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 28 February 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 21 February 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 14 February 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 7 February 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 31 January 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 24 January 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 17 January 2025
For this week's The Week That Was, we have taken a look back at the top construction cases of 2024, including many that were featured in previous TWTW editions.
Read moreA guide to buying and selling English residential property
We are seeing increased positivity in the English residential property market. In 2024, inflation reached the Bank of England’s 2% target, down from 11.1% in 2022, which was a significant factor in the return of consumer confidence and economic growth. Mortgage rates are falling slightly with approval rates at their highest level since 2022 as buyers continue to respond to increased certainty post-election. Property values are again on the rise while demand continues to outstrip supply.
Read moreThe Week That Was - 10 January 2025
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 20 December 2024
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 13 December 2024
Welcome to the week that was, a round-up of key events in the construction sector over the last seven days.
Read moreThe Week That Was - 6 December 2024
Welcome to The Week That Was, a round-up of key events in the construction sector over the last seven days.
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