Tax Take

Thinking - Blog

Tribunal strikes out HMRC's application for a tax-related information notice penalty against Paul Baxendale-Walker

Published on 05 December 2024. By Jasprit Singh, Senior Associate

Signpost pointing in different directions

In Paul Baxendale-Walker v HMRC [2024] UKUT 00154 (TC), the Upper Tribunal granted an application by the taxpayer, under Rule 8(3)(c) of the Upper Tribunal Procedure (Upper Tribunal) Rules 2008, to strike out HMRC's application seeking a tax-related information notice penalty pursuant to paragraph 50 of Schedule 36, Finance Act 2008.

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Thinking - Publication

Tax Bites – December 2024

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

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

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Thinking - Blog

Court of Appeal considers HMRC's CIS powers and allows taxpayers' appeals

Published on 28 November 2024.

Signpost pointing in different directions

In Beech Developments (Manchester) Ltd & Ors v Commissioners for His Majesty's Revenue and Customs [2024] EWCA Civ 486, the Court of Appeal allowed the taxpayers' appeals, finding that HMRC does have power to issue a direction under Regulation 9(4) of the Construction Industry Scheme Regulations, where the same amount has been subject to a regulation 13 determination.

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Thinking - Podcast

Taxing Matters: ADR in tax disputes with HMRC's ADR lead, Fiona McRobert

26 November 2024

In this month's episode of Taxing Matters, Alexis Armitage is joined by HMRC's Alternative Dispute Resolution (ADR) lead, Fiona McRobert, to discuss HMRC's approach to the ADR process, and how tax disputes may be resolved outside the Tax Tribunals and the court system.

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Thinking - Publication

V@ update - November 2024

Published on 25 November 2024. By Adam Craggs, Partner and Jasprit Singh, Senior Associate

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

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Thinking - Publication

Customs and excise quarterly update - November 2024

Published on 25 November 2024. By Adam Craggs, Partner and Michelle Sloane, Partner

Signpost pointing in different directions

Welcome to the November 2024 edition of RPC's Customs and Excise Quarterly Update.

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Thinking - Blog

Tribunal finds insufficiency in taxpayer's return was not brought about "deliberately"

Published on 21 November 2024. By Liam McKay, Senior Associate

Signpost pointing in different directions

In allowing the taxpayer's appeal, the First-tier Tribunal determined that an insufficiency in his return was not brought about deliberately.

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Thinking - Publication

How to prepare for an HMRC dawn raid

Published on 20 November 2024. By Adam Craggs, Partner

One of the most stressful moments for a business is HMRC officers demanding access to your premises, so it is vital to have plans in place in the event of a dawn raid.

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Thinking - Blog

Contentious Tax Quarterly Review: November 2024

Published on 14 November 2024. By Adam Craggs, Partner

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Adam Craggs and Harry Smith of RPC provide a Contentious Tax Quarterly Update discussing recent developments in tax litigation.

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Thinking - Blog

Tribunal finds that mixed-use SDLT rates should be reined in for purchase of property and paddock

Published on 07 November 2024.

Signpost pointing in different directions

The Upper Tribunal dismissed HMRC's appeal and confirmed that mixed stamp duty land tax (SDLT) rates applied to the purchase of a property and adjoining paddock where a grazing lease for the latter was granted shortly after completion.

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Thinking - Publication

Tax Bites – November 2024

Published on 05 November 2024. By Adam Craggs, Partner

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

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Thinking - Blog

Autumn Budget 2024: summary of implications for businesses and individuals

Published on 31 October 2024. By Adam Craggs, Partner

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Adam Craggs explores the key implications of the Autumn Budget 2024 for businesses and individuals.

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Thinking - Blog

Tribunal allows taxpayer's appeal against information notice

Published on 31 October 2024. By Jasprit Singh, Senior Associate

Signpost pointing in different directions

In Sangha v HMRC [2024] UKFTT 00564 (TC), the First-tier Tribunal (FTT) allowed, in part, Mr Sangha's appeal against HMRC's information notice issued under paragraph 1, Schedule 36, Finance Act 2008 as the information was not 'reasonably required' or in his 'possession or power'.

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Thinking - Publication

V@ update - October 2024

Published on 31 October 2024. By Adam Craggs, Partner

Signpost pointing in different directions

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

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Thinking - Blog

HMRC's DOTAS application struck out

Published on 24 October 2024.

Signpost pointing in different directions

In HMRC v Elite Management Consultancy Ltd (in administration) and Adam Bale [2024] UKFTT 00567 (TC), the First-tier Tribunal (FTT) confirmed that HMRC's DOTAS application was automatically struck out when it failed to serve an authorities bundle on time in breach of an 'unless' order issued by the FTT.

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Thinking - Podcast

Taxing Matters: Crystal ball gazing with Jasprit Singh

22 October 2024

In this episode, Alexis Armitage, RPC's Taxing Matters podcast host and Senior Associate in our Tax Disputes and Investigations team, is joined by colleague and fellow Senior Associate, Jasprit Singh. Join them as they gaze into their crystal ball and predict what could be on the horizon for taxpayers under the new Labour government.

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Thinking - Blog

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

Published on 17 October 2024. By Liam McKay, Senior Associate

Signpost pointing in different directions

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

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Thinking - Blog

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

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

Signpost pointing in different directions

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.

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Thinking - Blog

Effective case management before the Tax Tribunal

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

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

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Thinking - Publication

Tax Bites – October 2024

Published on 01 October 2024. By Adam Craggs, Partner

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

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Thinking - Blog

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

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

Signpost pointing in different directions

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).

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Thinking - Publication

V@ update - September 2024

Published on 24 September 2024. By Adam Craggs, Partner

Signpost pointing in different directions

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

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Thinking - Blog

HMRC's offshore information gathering powers

Published on 19 September 2024. By Liam McKay, Senior Associate and Michelle Sloane, Partner

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

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Thinking - Podcast

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

17 September 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.

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Thinking - Blog

Tribunal awards costs against HMRC due to its unreasonable conduct

Published on 12 September 2024.

Signpost pointing in different directions

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.

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Thinking - Blog

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

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

Signpost pointing in different directions

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.

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Thinking - Publication

Tax Bites – September 2024

Published on 03 September 2024. By Adam Craggs, Partner

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

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Thinking - Blog

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

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

Signpost pointing in different directions

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.

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Thinking - Publication

V@ update - August 2024

Published on 27 August 2024. By Adam Craggs, Partner

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

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Thinking - Blog

Contentious Tax August 2024

Published on 22 August 2024. By Adam Craggs, Partner

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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.

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Thinking - Publication

Customs and excise quarterly update - August 2024

Published on 21 August 2024. By Adam Craggs, Partner and Michelle Sloane, Partner

Signpost pointing in different directions

Welcome to the August 2024 edition of RPC's Customs and Excise Quarterly Update. ate.

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Thinking - Blog

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

Published on 15 August 2024.

Signpost pointing in different directions

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.

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Thinking - Blog

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

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

Signpost pointing in different directions

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.

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Thinking - Blog

Closure notices and the appeals process

Published on 01 August 2024. By Adam Craggs, Partner and Liam McKay, Senior Associate

Signpost pointing in different directions

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.

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Thinking - Publication

Tax Bites – August 2024

Published on 31 July 2024. By Adam Craggs, Partner

Signpost pointing in different directions

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

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Thinking - Blog

HNWs: Understanding HMRC's Offshore Information Gathering Capabilities

Published on 24 July 2024. By Michelle Sloane, Partner and Liam McKay, Senior Associate

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.

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Thinking - Blog

Tribunal refuses HMRC's application for specific disclosure from taxpayer

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

Glass

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.

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Thinking - Publication

V@ update – July 2024

Published on 23 July 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.

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Thinking - Blog

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

Published on 18 July 2024.

Signpost pointing in different directions

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.

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Thinking - Podcast

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

16 July 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.

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Thinking - Blog

Tribunal confirms loans from remuneration trust were disguised remuneration

Published on 11 July 2024. By Liam McKay, Senior Associate

Signpost pointing in different directions

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.

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Thinking - Blog

Dealing with HMRC information notices

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

Signpost pointing in different directions

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

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Thinking - Publication

Tax Bites – July 2024

Published on 02 July 2024. By Adam Craggs, Partner

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

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Thinking - Publication

V@ update – June 2024

Published on 26 June 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.

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Thinking - Blog

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

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

Signpost pointing in different directions

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.

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Thinking - Blog

Tribunal allows entrepreneurs' relief appeal

Published on 13 June 2024.

Signpost pointing in different directions

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

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Thinking - Podcast

Exploring tax from an ESG perspective

07 June 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.

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Thinking - Blog

What happens in an HMRC criminal investigation

Published on 06 June 2024. By Adam Craggs, Partner and Michelle Sloane, Partner

Signpost pointing in different directions

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Thinking - Publication

Tax Bites – June 2024

Published on 05 June 2024. By Adam Craggs, Partner

Signpost pointing in different directions

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

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Thinking - Blog

Tribunal dismisses HMRC's appeal and confirms transactions did not give rise to a taxable remittance

Published on 30 May 2024. By Liam McKay, Senior Associate

Signpost pointing in different directions

In dismissing HMRC's appeal, the Upper Tribunal confirmed that transactions entered into by the taxpayers for the sale of shares did not amount to a taxable remittance under section 809L of the Income Tax Act 2007 because no service was provided in the UK.

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