Tax Bites - December 2020

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

As always, if there are any areas on which you would like more information (or if you have any questions or feedback), please let us know or get in touch with your usual RPC contact.

News

Government extends power to depart from retained EU case law to Court of Appeal and other appellate courts

The government has laid the European Union (Withdrawal) Act 2018 (Relevant Court) (Retained EU Case Law) Regulations 2020 (the Regulations) before Parliament, together with a draft explanatory memorandum. Read more

HMRC updates DAC 6 guidance

HMRC has published updates to its International Exchange of Information Manual, in relation to the disclosure of cross-border tax planning arrangements under EU Directive 2018/822 (DAC 6), amending several pages in the International Exchange of Information Manual. Read more

HMRC Charter consultation

HMRC has published a summary of the responses it has received to its consultation on draft revisions to its Charter, which sets out the standard of behaviour and values that HMRC aspires to when interacting with taxpayers, what taxpayers can expect from HMRC and what it can expect from taxpayers. Read more 

The Disguised Remuneration Repayment Scheme 2020

HMRC has published an updated Disguised Remuneration Repayment Scheme 2020, as part of its collection related to implementation of changes to the loan charge. Read more

Raising standards in the tax advice market and next steps

HMRC has published a summary of responses to its consultation on ways to raise standards and increase transparency in the tax advice market. Read more

Coronavirus support payments - penalties for failure to notify

HMRC has published a factsheet containing information relating to the penalties which may be imposed where there has been a failure to notify an income tax charge relating to the overpayment of certain coronavirus support payments made under the Coronavirus Job Retention Scheme; Self-Employment Income Support Scheme, and Eat Out to Help Out Scheme. Read more

Case reports

Jurisdiction and the Rule of Law

In R (oao Boulting & Anor) v HMRC [2020] EWHC 2207 (Admin), the High Court refused permission to bring a judicial review claim against HMRC, on the basis that the taxpayer had an 'alternative remedy'. Read more

Cheshire Centre - HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour

In HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC), the Upper Tribunal ordered HMRC to pay the taxpayer's costs even though HMRC had been successful, as it had acted unreasonably in introducing a new ground of appeal. Read more

Belloul - Ignorance of the law was a 'reasonable excuse'

In Bachir Mohamed Belloul v HMRC [2020] UKFTT 312, the FTT held that a taxpayer's ignorance of the law was a 'reasonable excuse' for failing to notify HMRC of his liability to pay High Income Child Benefit Charge. Read more