Disputes and Investigations: Tax

An update about the decision of the Tax Chamber of the First-tier Tribunal in Dawsongroup Ltd v Revenue & Customs [2009] UKFTT 137.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

The Chancellor, Alistair Darling, delivered the 2009 Budget on 22 April 2009. This update is our summary and analysis of the key business tax announcements.

An update summarising the issues on which we anticipate the government will make announcements in the 2010 Budget. 

A summary of the issues on which we anticipate that the government will make announcements in the 2011 Budget.

HMRC has published further Budget related materials accessible via its 23 March 2011 Budget page on 31 March and 4 April 2011.

A summary of the issues on which we anticipate that the government will make announcements in the 2012 Budget.

Our summary of the key business tax announcements in the 20 March 2013 Budget. For an article setting out the views of leading practitioners, see Article, 2013 Budget: Plan A gets a facelift.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book The New Tribunals Handbook, which is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36, the index and the table of contents are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

In Flaxmode Ltd v Revenue & Customs [2008] UKSPC SPC00670 (29 January 2008) (reported on BAILII on 14 March 2008), the Special Commissioner held that a courtesy letter, notifying the recipients of HMRC's intention to enquire into partnership tax returns, was sufficient to be a formal notice of enquiry for tax purposes under section 12AC of the Taxes Management Act 1970 (TMA 1970). The decision makes it clear that there is little formality in the requirements of section 12AC of the TMA 1970. It therefore highlights the need to scrutinise all correspondence from HMRC, even apparent "courtesy" letters.

An update about the High Court's decision in R (on the application of Prudential PLC & Anor) v Special Commissioner of Income Tax & Anor [2009] EWHC 2494 (Admin), released on 14 October 2009.

A legal update about the decision of the First-tier Tribunal in Leslie Smith v HMRC [2010] UKFTT 92 (TC). NOTE: this decision was upheld by the Upper Tribunal: See Legal update, Upper Tribunal confirms prevalent industry accounting practice not GAAP compliant in taxpayer's circumstances.

An amended version of the Finance Bill 2008 was published on 23 June 2008 (see the Finance Bill 2008, as amended in the Committee and in Public Bill Committee and ordered to be printed on 19 June 2008). This follows the publication of the first version of the Finance Bill 2008 on 27 March 2008 (see Legal update, Finance Bill 2008).We will shortly update the legislation trackers and all relevant PLC maintained resources to reflect the contents of the amended Bill.

This practice note provides an introduction to the substantive law relating to judicial review.

This practice note summarises the development of anti-avoidance case law from the European Court of Justice's decision in Halifax to date. It also includes some practical tips for structuring transactions to reduce the risk of attack by HMRC based on anti-avoidance case law.

An overview of the procedure in the UK Supreme Court.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal.

Not available in electronic format.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal.

In GKN Holdings plc and others v Inland Revenue and another [2013] EWHC 108 (Ch), Henderson J considered an application for interim payments pursuant to CPR 25.7(1)(c) by non-test claimants in group litigation. 

We have published an article by Colin Passmore of Simmons & Simmons on the implications of the decision in R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another [2010] EWCA Civ 1094 on legal professional privilege.

In an application made following the decision in R (Davies, James and Gaines-Cooper) v HM Revenue & Customs [2010] EWCA Civ 83, the Court of Appeal allowed a request by a non-party for disclosure of a skeleton argument.

An update on the Court of Appeal decision in Littlewood v Radford and Boston (formerly t/a Boston Carrington Pritchard) [2009] EWCA Civ 1024. 

There has been a mixed reaction to the measures announced in the 2009 Budget. While the changes to the taxation of foreign profits are generally welcomed, advisers broadly agree that no good will come of the disparity between tax rates combined with a complex array of anti-avoidance rules. We asked leading tax practitioners what they saw as the key points of interest for business in the Budget.

I have read the recent judgement of HMRC v Charman [2012] EWHC 1448 (Fam) which seems to suggest that there is the possibility in limited cases for HMRC to request disclosure of evidence given at other hearings. Although, in this case the disclosure was refused and this was in the context of a divorce, would legal privilege apply then in all civil cases or should litigators be put on notice that HMRC could potentially require parties to fully disclose in all cases? Is there any practice note on legal privilege in tax disputes or any guidance in the white book on this?

Please can you point me in the right direction as to where I will find a recent case that deals with damages being exempt from VAT concerning a supply of services contract?

The Court of Appeal has held that four put and call options amounted to a single composite transaction by relying on the Ramsay principle.

The Court of Appeal has held that loan notes containing a provision giving the noteholder a time-limited option to elect for redemption in a foreign currency did not become Qualifying Corporate Bonds for capital gains tax purposes when the option lapsed.

The First-tier Tribunal has held that, for capital gains tax purposes, shares that do not have market value are of negligible value.

The Court of Appeal has confirmed that the capital gains tax provisions that determine the time of disposal of an asset under a contract only apply where there is an actual disposal of the beneficial interest in the asset.

The High Court has ruled that a taxpayer cannot claim a carried-back loss in his tax return to reduce the tax payable on the due date (HMRC v Cotter [2011] EWHC 896 (Ch)).

In the 2007 Budget, Gordon Brown, then Chancellor, announced that the 10% starting rate of income tax would be abolished for earnings and pensions income with effect from 6 April 2008 (see Legal update, Budget 2007: Income tax allowances, rates and bands). However, this proved very unpopular as the effect would be to make the poorest members of society worse off. There were calls for the government to take action to counteract this effect (see Legal update, 10% starting rate: backbenchers withdraw Finance Bill amendment after Chancellor promises help).In response to this, on 13 May 2008, the current Chancellor, Alistair Darling, announced the following amendments to the income tax regime:1. Increasing the personal allowance for 2008/09 by £600, to £6,035, with effect from September 2008 but backdated to 6 April 2008.2. Reducing the higher-rate income tax threshold by £600 (presumably, also backdated to 6 April 2008). HMRC explained on its website that the higher-rate threshold is the total of the personal allowance and the basic rate limit, meaning that the basic rate limit (the level of taxable earnings, after the personal allowance is applied, from which higher-rate tax applies) would be decreased by £1,200 in total, to £34,800. The idea is to ensure that higher-rate taxpayers, who would be largely unaffected by the abolition of the starting rate, do not benefit from increased personal allowances.Draft legislation effecting these changes is to be included in

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This is a chapter from the Bloomsbury Professional book Hamilton on Tax Appeals, which is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2, the table of contents and the index are FREE to view, as a sample of the book's contents.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. This chapter is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This chapter is from Booth & Schwarz: Residence, Domicile and UK Taxation (Bloomsbury Professional), which is an analysis of the key underlying concepts of residence, ordinary residence and domicile of individuals. The author unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide enables you to accurately determine how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. The 16th edition has been fully updated to take into account changes in legislation and case law since the 15th edition. If you would like to access the 15th edition, click here. Chapter 8 is FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

This Law Firm Publication by P+P Pöllath + Partners looks at the recently published circular, issued by the Federal Ministry of Finance in Germany, concerning the relief of withholding tax for foreign companies. The circular replaces previous regulations that were a potential violation of EU law.

The Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011 (SI 2011/2391) was made on 29 September 2011. The Order brings into effect the new penalty regime for late filing of CIS returns and the new interest regime for those penalties.

An update about the decision of the Special Commissioners in Eclipse Film Partners No 35 LLP v HMRC [2009] UK SPC 00736.

The High Court has held in HMRC v Weight Watchers (UK) Limited [2008] EWHC 53 (Ch), published on 21 January 2008, that, at the first meeting of a weight loss programme, Weight Watchers made two separate supplies to new members: a standard-rated supply of weight loss services and a zero-rated supply of a handbook and other printed material. HMRC argued that Weight Watchers made a single standard-rated supply of services at the first meeting. The court clearly sympathised with HMRC but felt unable to overturn the tribunal because the position was so evenly balanced.However, the High Court allowed HMRC's appeal in relation to the supplies made by Weight Watchers at subsequent meetings and held that Weight Watchers made a single standard-rated supply of weight loss services at those meetings.The decision does not change or extend the law in this area. However, it is a clear and succinct summary of the law relating to:1. Whether a trader makes a single composite supply or separate supplies for VAT purposes, with particular reference to the ECJ decisions in Card Protection Plan (Case C-349/96) and Levob (Case C-41/04). For a summary of the cases in this area, see Legal update, VAT on property as part of a mixed supply.2. Whether a matter under appeal is a question of law or fact and the approach which appellate courts should take when reviewing the decisions of specialist tribunals, given that appeal to the higher courts is on a point of law only. For more detail, see Pr

In Total Network SL v Commissioners of Customs & Excise [2008] UKHL 19 the House of Lords considered the issue of whether criminal conduct could amount to "unlawful means", for the purposes of the tort of unlawful means conspiracy. The issue arose in the context of claims advanced by the Customs and Excise Commissioners to recover damages in respect of loss suffered as a result of a VAT carousel fraud. Overturning the Court of Appeal, and overruling the previous Court of Appeal authority of Powell v Boldaz [1998] Lloyd's Rep Med 116 , the Lords held unanimously that criminal conduct could amount to "unlawful means" for these purposes, and that there was no requirement of establishing conduct which was independently actionable by the claimant. By a majority, the Lords further held that terms of the applicable VAT legislation did not preclude the Customs Commissioner from advancing private law claims in tort. The case is significant because it clarifies an area of the law of tort which has long been controversial and which has generated a good deal of debate. The Lords have confirmed that the concept of "unlawful means" for the purposes of the conspiracy tort is different from the concept of "unlawful means" in the related tort of causing economic loss by unlawful means.

On 21 July 2008, the government launched a consultation on tax avoidance involving tax relief obtained for travel expenses claimed under the temporary workplace rules.The government is currently considering options to tackle avoidance, including:1. Provisions to make certain third parties (such as workers and end clients) liable for avoided tax.2. Restrictions so that workers using such structures are not entitled to tax relief.

HMRC published a consultation document containing proposals for bringing HMRC's information powers into line with international standards for exchange of information on 7 July 2011. The aim is to introduce a power for HMRC to obtain information about a taxpayer whose identity is not fully known. The government is seeking views on how best to implement this.

A legal update about HMRC's consultation document entitled Relief for mistakes in Stamp Duty Land Tax Returns – draft legislation, published on 6 January 2010.

On 8 December 2011, HMRC published a summary of responses to the July 2011 consultation on a new contractual disclosure facility in civil investigation of tax fraud. The document also includes details of proposed next steps.

This note provides a guide to enquiries by HMRC into a company's corporation tax self-assessment. Under the regime in force since 1999, companies subject to UK corporation tax must prepare a return of information relevant to their tax position and file that return with HMRC. The return must include a self-assessment of the amount of tax the company is liable to pay. HMRC has powers to enquire into, challenge and amend that self-assessment. This note gives details of the statutory "enquiry" process.

The High Court has held that the issue of a closure notice by HM Revenue & Customs is irrevocable, so that if the notice refers to specific grounds for a decision, new arguments cannot later be raised.

The Special Commissioners have confirmed that one company will not control another as a result of negative covenants contained in a loan agreement.

The Upper Tribunal has held that a lump sum received by a company in return for entering into an exclusivity agreement was an income receipt and therefore subject to corporation tax as and when recognised in its accounts.

The Upper Tribunal has held that a debt owed to a subsidiary company by its ultimate parent company did not constitute a loan relationship, and that the group’s accounting entries alone were not adequate evidence of a lending transaction.

The Upper Tribunal has held that certain manufactured payments were overseas dividends in the hands of a UK resident company, even though paid out of share premium account, and so were deductible as management expenses.

The First-tier Tribunal has held that a partnership was only entitled to tax relief for part of its expenditure relating to research and development.

The Court of Appeal has held that capital losses accruing to a company cannot be used to shelter capital gains accruing to a member of a group that it later joins, even if the enlarged group is later acquired by a second group.

The Supreme Court has held that the reasons given by HM Revenue & Customs in closure notices do not restrict its ability to raise other arguments during an appeal and that a taxpayer partnership had not incurred capital expenditure for the purposes of the Capital Allowances Act 2001.

HM Revenue & Customs has published non-binding guidance on the practices and procedures which it will adopt for conducting transfer pricing enquiries, and which it expects businesses to adopt in order to achieve a more efficient and speedy working of such enquiries.

On 7 October 2010, the Justice and Home Affairs Council adopted a Regulation on administrative co-operation and combating fraud in the field of value added tax (recast).

A detailed legal update about the Court of Appeal's decision in R (Davies, James and Gaines-Cooper) v HMRC [2010] EWCA Civ 83, released on 16 February 2010.

A legal update about the Court of Appeal's decision in FJ Chalke Limited and AC Barnes (Wokingham) Limited v HMRC  [2010] EWCA Civ 313, released on 25 March 2010.

A legal update about the Court of Appeal's decision in HMRC v Tower MCashback LLP1 and another [2010] EWCA Civ 32, dated 2 February 2010.

A full update on R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another [2010] EWCA Civ 1094, in which the Court of Appeal considered whether privilege extended to advice given by non-lawyers. Note: On 23 January 2013, the Supreme Court dismissed an appeal of this decision. See R (Prudential plc and another) v Special Commissioner of Income Tax and another [2013] UKSC 1.

A legal update about the decision of the Court of Appeal in John Wilkins (Motor Engineers) Ltd and others v HMRC [2010] EWCA Civ 923, delivered on 30 July 2010.

The Court of Appeal has granted HMRC's application for a stay of the appeals to determine entitlement to compound interest pending the ECJ decision in Littlewoods Retail Ltd v HMRC (2010). (John Wilkins (Motor Engineers) Ltd and others v HMRC [2011] CA (Civ) 429.)

An update about the decision of the Tax Chamber of the First-tier Tribunal in Flaxmode Limited v HMRC [2010 UKFTT 28 (TC), released on 13 January 2010.

The Data-gathering Powers (Relevant Data) Regulations 2012 (SI 2012/847), which set out the relevant data that data-holders may be required to provide to HMRC were made on 14 March 2012. 

HMRC has updated its Debt Management and Banking Manual to include a new section on the recovery of late in-year PAYE and the process for calculating penalties. There is also a new section on the fast-track procedures for the recovery of certain tax debts.

An update on the First-tier Tribunal decision in Sokoya v Revenue & Customs [2009] UKFTT 163 (TC), released on 1 July 2009.

On 16 September 2008, HMRC published guidance on the circumstances in which it will exercise its discretion to transfer a PAYE liability from employer to employee under the "Demibourne regulations". The effect of a transfer is that HMRC will not seek to recover PAYE income tax from an employer if the worker has paid tax on the relevant sum under self-assessment: a transfer does not impose any additional tax liability on the employee.Given that HMRC states in its guidance that it will always exercise its discretion to make a direction other than in exceptional circumstances, businesses entering into arrangements with a self-employed worker should ensure that the worker is obliged to self-assess income tax on sums paid under the arrangements.

Update about Sahib Restaurant Ltd v HMRC [2008] EWCA Civ 1106.

HM Revenue & Customs has issued a Business Brief explaining its new information powers with respect to the disclosure of potential tax avoidance schemes.

The Upper Tribunal has held in Moore v HMRC [2011] UKUT 239 (TCC) that a discovery assessment could be made where the taxpayer had submitted his return on the basis of an incorrect view of the law, even though he had followed informal tax advice and included his workings with the return.

In two recent judgments, the Special Commissioners have rejected arguments from taxpayers that HM Revenue & Customs should have been precluded from making discovery assessments.

A practice note about when HMRC can make corporation tax discovery assessments. The note covers the conditions for making a discovery assessment, careless and deliberate conduct, when information is made available to HMRC, what amounts to a discovery, time limits, Langham v Veltema and SP 1/06.

This checklist outlines the issues to address when implementing a document retention and disposal policy.

HMRC could not access documents disclosed in confidence during divorce proceedings to help defend a subsequent tax appeal brought by the husband, the High Court has held (HMRC v Charman [2012] EWHC 1448 (Fam)).

HMRC has released draft regulations specifying the data that third parties must supply under Schedule 23 to the Finance Bill 2011 (HMRC's data gathering powers).

On 11 December 2012, HMRC and HM Treasury published draft legislation for the Finance Bill 2013 and consultation responses. Note: we are inserting links to more detailed PLC analysis of some of the draft legislation as we publish it.

A legal update about the draft legislation published by HMRC on 8 February 2010 as part of the consultation, "Working with tax agents: next steps", launched on 9 December 2009. It is understood that HMRC has agreed to extend the consultation deadline on the legislation until 28 April 2010.

On 3 June 2008, the government published a draft order (to be made under clause 119 of the Finance Bill 2008) setting out proposed changes to the handling of tax appeals and introducing an optional HMRC internal review procedure for all taxes, together with an accompanying technical note. Provisions implementing internal review processes of HMRC decisions on VAT, income tax, capital gains tax and corporation tax are included in the draft. Similar provisions for other taxes will be added to the draft order later.Subject to Parliamentary approval, the order will come into force on 1 April 2009. It will implement the proposed changes to tax appeal procedures, as set out in a HMRC document published in March 2008 (for details, see Practice note, Taking a tax appeal to the Special Commissioners: Impartial internal review). Comments on the draft need to be submitted by 25 July 2008.The above changes are being introduced alongside the wholesale reform of the existing tribunal system, under which tax appeals are expected to transfer into a new two-tier tribunal, with specific chambers for tax appeals at both levels, in April 2009 (see Practice note, Tax appeals: new tribunal system from 1 April 2009 and Legal update, Budget 2008). Taxpayers appealing against HMRC decisions on or after 1 April 2009 will need to be familiar with the new rules and procedures.Sources:The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2008. Tax Appeals against decisions ma

The Court of Justice of the European Union has ruled that final consumers have limited community law rights to claim direct from a member state repayment of tax levied by that state in breach of EU law. (Danfoss A/S, Sauer-Danfoss ApS v Skattemnisteriet (Case C-94-10).)

A legal update about the decison of the High Court in Littlewoods Retail Ltd and Others v HMRC [2010] EWCA 1071 (Ch), delivered on 19 May 2010.

On 8 March 2011, HMRC published a response document to its consultations on the enactment of certain ESCs including A10 (lump sums paid under overseas pension schemes), A81 (termination payments and legal costs), B47 (furnished lettings of dwelling houses), C4 (trading activities for charitable purposes) and the equitable liability concession.

Engagement letters are used by accountants, investment banks and other advisers to limit their liability when giving advice. This note deals with the issues that arise when limiting liability and summarises the provisions most commonly found in engagement letters.

An update about Revenue & Customs Brief 15/09 published on 30 March 2009.

An outline of the EU legislative process and its interpretation in the UK.

In Resolute Management Services Limited v HMRC SPC710 (released on 27 August 2008), the Special Commissioner held that an ex gratia termination payment was not general earnings within section 62 of the Income Tax Earnings and Pensions Act 2003 (ITEPA 2003). Instead, the payment fell within section 401 of ITEPA 2003 which taxes payments and benefits received in connection with the termination of employment (the first £30,000 of such a payment is exempt from tax). In this case, however, the payment escaped UK tax altogether under the UK/US double taxation treaty. The decision confirms that an ex gratia payment which is not made in return for services should not be taxable as general earnings but will be taxable as a termination payment.

The interest rates for HMRC repayments and late payments to HMRC prescribed by section 103 of the Finance Act 2009 will be generally effective from 6 October 2011 (The Finance Act 2009, Section 103 (Appointed Day) Order 2011 (SI 2011/2401)).

The First-tier Tribunal found that a VAT default surcharge imposed on a taxpayer who claimed not to understand the consequences of  late payment was both justified and proportionate. (Neshama Music Limited v HMRC [2011] UKFTT 399 (TC).)

The First-tier Tribunal has held that a film partnership did not incur expenditure as it was not under an unconditional obligation to pay. Accordingly, the partners were not entitled to claim tax relief for losses incurred by the partnership. (Alchemist (Devil's Gate) Film Partnership v HMRC [2013] UKFTT 157 (TC)).

The Finance (No.3) Bill 2010 Public Bill Committee agreed to several provisions of the Bill on 26 October 2010.

Following the 2008 Budget (see Legal update, Budget 2008), the Finance Bill 2008 was published on 27 March 2008 (see Finance Bill 2008: first draft, ordered to be printed on 18 March 2008). Explanatory notes have also been published.We will shortly update the legislation trackers and all relevant PLC maintained resources to reflect the contents of the Bill. We will also publish further updates: On any provisions of the Bill which are of particular interest to PLC Tax subscribers and on which we have not previously reported. On draft legislation on which we have previously reported, where there are substantive changes or additions to that legislation.

On 29 April 2008, the following clauses of the Finance Bill 2008 (as to which, see Legal update, Finance Bill 2008) were agreed, unamended, by the Committee of the Whole House of Commons:1. Clause 15 (Rates of vehicle excise duty).2. Clause 49 (Greater London Authority: severance payments).3. Clause 90 (SDLT and zero-carbon homes).4. Clause 117 (Penalties for errors).In addition, a proposed new SDLT clause relating to enfranchisement of leaseholders, proposed by the Conservatives, was negatived.Source: Committee of the Whole House Proceedings as at 29 April 2008; House of Commons Committee Stage debate: 29 April 2008.

On 1 May 2008, it was announced that the Finance Bill 2008 will enter the Committee stage on 6 May 2008. From that date, the Committee will sit on Tuesdays (at 10.30 am and 4.30 pm) and Thursdays (at 9.00 am and 1.00 pm) when the House of Commons is sitting.The Notice of Amendments in which this was announced also details the order in which clauses and Schedules of the Finance Bill 2008 will be discussed by the Committee.Source: Finance Bill 2008, Notices of Amendments given on Wednesday 30th April 2008; Finance Bill 2008: progress summary.

On the afternoon of 5 June 2008, the following clauses of, and Schedules to, the Finance Bill 2008 were agreed, unamended unless otherwise stated, by the Public Bill Committee of the House of Commons:1. Clause 96 and Schedule 32 (Stamp duty: abolition of fixed duty). The Minister also explained that new clause 6 (see Legal update, Finance Bill 2008: proposed government amendments (22 May 2008)) will ensure that instruments gifting stock or marketable securities (or transferring them at an undervalue) will not need to be adjudicated by HMRC in order to benefit from the abolition by clauses 95 and 96 of £5 fixed duty and £5 ad valorem stamp duty. (New clause 6 will not be formally considered by the Committee until a later date.) For background on these changes, see Legal update, Budget 2008: removal of £5 stamp duty charges.2. Clause 97 (Stamp duty: loan capital).3. Clauses 98 to 107 and Schedules 33 to 35 (Oil taxation: petroleum revenue tax and corporation tax).4. Clause 108 (Information and inspection powers).Source: Public Bill Committee Stage: afternoon sitting (5 June 2008).

On 1 July 2008, the following amendments to the Finance Bill 2008, proposed by the government, were agreed by the House of Commons at the Report stage:1. Various amendments intended to counteract the axing of the 10% rate of income tax: see Legal update, Finance Bill 2008: government tables amendments to counteract the axing of 10% rate of income tax.2. New clause 16 on the assignment of tax repayments: see Legal update, Finance Bill 2008: government tables amendments (25 and 26 June 2008).3. Various minor amendments to clauses 128 and 129 (set-off): see Legal update, Finance Bill 2008: government tables amendments (25 and 26 June 2008).In discussing the Finance Bill provisions on HMRC powers, the Financial Secretary to the Treasury commented that:(a) Even though some time limits for claiming tax relief are being shortened, HMRC may still accept later claims where there is reasonable excuse.(b) HMRC guidance will set out when an inspection of premises would (not) be reasonable, breach of which would entitle taxpayers to make an official complaint or refuse the inspection (as a penalty only arises if the inspection is reasonable).(c) Notice of premises inspection will be given at least seven days in advance and reasonable excuses for delaying visits will include the taxpayer being on holiday.Source: Report Stage Proceedings as at 1 July 2008; House of Commons Report Stage debate: 1 July 2008.

An update on the debate of clause 92 (Duties of senior accounting officers of large companies) of the Finance Bill 2009 by the whole House of Commons of 13 May 2009.

On 10 June 2011, the government tabled minor amendments to clause 87 of, and Schedule 25 to, the Finance Bill 2011, concerning the UK implementation of the EU Mutual Assistance Recovery Directive 2010.  

Dates for the Commons report stage and third reading of the Finance Bill 2011 (referred to in Parliament as the Finance (No.3) Bill 2010-11) have been announced.

Draft legislation setting out HMRC's proposed new power to require financial security for PAYE and NICs, to be included in the Finance Bill 2011, was published on 9 December 2010.

The First-tier Tribunal has cancelled PAYE penalties that would not have arisen if HMRC had suggested to the taxpayer how the monthly payments could be allocated more efficiently (Kelcey and Hall Solicitors v HMRC [2012] UKFTT 662 (TC)).  

The Upper Tribunal has decided that the First-tier Tribunal (FTT) has no jurisdiction to determine legitimate expectation issues in VAT appeals, reversing the FTT's decision in Noor v HMRC [2011] UKFTT 349 (TC) (HMRC v Noor [2013] UKUT 71 (TCC)).

The First-tier Tribunal has reduced to nil a VAT late notification penalty which, but for HMRC delays, would have been offset by overpaid income tax (Robert Wells v HMRC [2012] UKFTT 495 (TC) (Sir Stephen Oliver, QC and Nigel Collard)).

The First-tier Tribunal has refused an application for the substitution of the assignee of a VAT claim as the appellant because the agreement to assign the claim was champertous (Skywell (UK) Ltd v HMRC [2012] UKFTT 611 (TC)).  

The First-tier Tribunal held that it did not have jurisdiction to consider whether HMRC should have applied an extra-statutory concession and that a PAYE reconciliation (P800) showing an underpayment was not an assessment with a statutory right of appeal. (Michael Prince, Susan Bunce & Kevin Croaker v HMRC [2012] UKFTT 157 (TC)).

The First-tier Tribunal has held that the words "reasonable excuse" are in everyday use, must be given their ordinary and natural meaning, and do not require exceptionality, while a differently constituted First-tier Tribunal has held that exceptionality is a requirement.

The First-tier Tribunal has held that HMRC's practice of waiting four months before issuing a late filing penalty notice, which resulted in higher penalties, breached its common law duty of fairness. (HOK Limited v HMRC [2011] UKFTT 433 (TC).)

A consideration of the potential impact of the Freedom of Information Act 2000 on businesses.

An update on the secondary legislation implementing procedures for tax appeals that come into effect from 1 April 2009.

The First-tier Tribunal has held that a taxpayer had a reasonable excuse for the late filing of its Construction Industry Scheme return (P35) when HMRC failed to send it a paper P35 for completion. The tribunal has also held that a genuine mistake of fact (here, the taxpayer's belief that his accountant would file the P35, and vice versa) can amount to a reasonable excuse.

An update on the government amendments to the Finance Bill 2009 (first version, ordered to be printed 30 April 2009) tabled on 18 and 23 June 2009.

This Bloomsbury Professional book is a guide to the entire tax appeals process. It covers every aspect of a dispute with HMRC from the initial decision onwards, including the HMRC internal review process. The authors provide a thorough review of the new Tribunal system, which was introduced in April 2009, including the rules, practice and procedure for cases in the Tax Chamber of the First-Tier Tribunal and the Tax and Chancery Chamber of the Upper Tribunal. Chapter 2 and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

An update about The Taxes and Duties (Interest rate)(Amendment) Regulations 2009 (SI 2009/2032), made on 21 July 2009 and coming into force on 12 August 2009.

On 9 May 2013, the Supreme Court handed down its judgments in the jointly heard cases of Futter and another v HMRC; Pitt and another v HMRC [2013] UKSC 26.

An update on the case of Stockler v HM Revenue & Customs [2009] EWHC 2306 (Ch) (22 September 2009).

An update on the decision of the High Court in Tower MCashback LLP1 and Tower MCashback LLP2 v HMRC.

A legal update considering the case of FJ Chalke Limited and AC Barnes (Wokingham) Limited v HMRC [2009] EWHC 952 (Ch) (08 May 2009) in which the High Court held that HMRC must pay compound interest on overpaid VAT.

An update on the decision of the High Court released on 25 June 2009 in the case of Rig Holdings L.P. (a limited partnership registered in Delaware) v Aeroflex Test Solutions Liimted [2009] EWHC 1440.

HM Revenue & Customs (HMRC) has published guidance that sets out the principles under which the Large Business Service will engage with business to identify possible compliance issues (Tax compliance risk management: Guidance for LBS customers and staff).In brief, the guidance states that where tax figures provided by taxpayers are what HMRC would expect, HMRC will not normally intervene. These taxpayers are seen as "low risk". Where HMRC sees taxpayers as "posing a higher risk", it will monitor, and work with, the taxpayer more closely on compliance. Where HMRC believes the taxpayer's compliance performance is inadequate, or that the taxpayer is repeatedly pushing at the boundary of the law, HMRC will intervene "quickly and intensively".

HM Treasury has created a new landing page for tax policy updates and updated its tax consultation tracker.

HMRC has accepted, following legal advice, that it cannot pursue a third party (such as a solicitor or a mortgage company) for any VAT debt owed by a taxable person for whom the third party is acting in a transaction. This includes the situation where the taxable person has issued a VAT invoice and the monies, including the VAT element, have been paid to the third party, usually in a property transaction.In a recent amendment to its Debt Management and Banking manual, publicised on 9 June 2008, HMRC acknowledges that the taxable person remains liable to pay the VAT due even if the third party still holds the VAT element of the monies. Likewise, HMRC accepts that it would have no indirect cause of action against a third party to recover the VAT liability of the taxable person.This statement is clearly correct on general principles: only the taxable person is liable to pay output tax to HMRC, unless the transaction falls within specific rules which impose liability on other persons in certain circumstances, such as those relating to VAT groups or joint and several liability (section 1(2) of the Value Added Tax Act 1994).Practitioners, including solicitors and mortgage companies who hold monies on behalf of clients, will welcome this statement by HMRC that they will not be pursued for their clients' unpaid VAT.For background about liability to account for VAT, see Practice note, Value added tax: input and output tax.Source: HMRC: DMBM 530110 - VAT: Liability for payme

An update on the decision of the Tax Chamber of the First-tier Tribunal in An application by the Commissioners for HMRC to serve 308 notices under para 5 of Sch 36 to the Finance Act 2008 on financial institutions in respect of customers with UK addresses holding non-UK accounts, released on 3 September 2009.

On 26th September 2008, HMRC released details of a scheme for voluntarily reducing the period in which it may open enquiries into the tax returns of large or medium-sized groups that are submitted before the statutory deadline and in accordance with a pre-agreed schedule. The purpose is to encourage the early submission of tax returns.

HMRC announced new governance arrangements for significant tax disputes, to provide greater transparency, scrutiny and accountability, on 27 February 2012.

A legal update about HMRC's Tax Health Plan offering medical professionals the opportunity to settle their unpaid tax liabilities.

In judicial review proceedings, the High Court has held that a taxpayer has a right to rely on a concession set out in material published by HMRC if HMRC has not given public notification of any modification to or withdrawal of that concession (Cameron & Others v HMRC [2012]  EWHC 1174 (Admin)).

A legal update about the extension to the deadline for submitting comments on the draft legislation published by HMRC on 8 February 2010 as part of the consultation, "Working with tax agents: next steps".

On 10 January 2008, HMRC published consultation papers on:1. Payments, repayments and debt.2. A new approach to compliance checks.3. Penalties reform.The three consultations form part of a wider exercise in which HMRC is aiming to modernise and streamline its powers. Each consultation paper is accompanied by draft legislation. Comments are invited in all three cases by 6 March 2008.At the same time, HMRC issued a summary of responses to its consultation paper entitled Safeguards for taxpayers, published on 17 May 2007. In this new document, as announced by the Financial Secretary to the Treasury on the same day, HMRC states that it will begin work with interested parties on developing a taxpayers' charter.

HMRC has launched a consultation on its proposal that it should have a statutory power to withdraw a notice to file a self-assessment (SA) tax return.

On 31 January 2011, HMRC published a discussion document on whether there is any scope for, or benefit in, simplifying the current range of penalties that HMRC can impose for failure to comply with regulatory obligations across the tax and duty regimes.

On 9 May 2008, the High Court quashed HMRC's decision to withdraw concessionary monthly VAT accounting (the concession) from a repayment trader (whose claims for input tax in a VAT accounting period exceed its output tax liabilities and so generate VAT repayments from HMRC). It held that the decision was flawed because HMRC had acted irrationally when applying its policy of denying the concession since it assumed (without proper investigation) that the concession was being used to obtain a cash flow benefit (from the acceleration of VAT repayments) at the expense of HMRC. This decision may be useful to repayment traders who have been denied the concession or had it withdrawn under similar circumstances. The decision gives comfort to taxpayers as it shows that HMRC will be held accountable (under the judicial review process) if it does not apply its policies fairly.

On 12 October 2011, HMRC published a number of changes to its Compliance Handbook, including guidance on the new late payment and repayment interest rules, the late payment penalty rules for income tax and CGT, interaction between penalties, suspension of penalties and publishing details of deliberate defaulters.

An update about the guidance issued by HMRC on 10 March 2009 on the transition to the new UK tax reviews and appeals procedures.

These regulations set out the interest rate formulae for HMRC repayments and late payments to HMRC for those taxes that are brought within the harmonised interest regime (The Taxes and Duties, etc (Interest Rate) Regulations 2011 (SI 2011/2446)). 

HMRC's media office has confirmed that, while there are no plans to extend the 2010-11 self-assessment tax return deadline beyond 31 January 2012 because of proposed industrial action that day by HMRC staff, HMRC will ensure that no one is disadvantaged as a result of that action.

This article explains how businesses should prepare for and handle a tax investigation and how to respond if faced with a dawn raid.

HMRC has invited interested parties to comment on a new disclosure opportunity for taxpayers who have failed to register for VAT.

HMRC has published drafts of internal guidance on its litigation and settlement strategy and the use of alternative dispute resolution in complex cases.

HMRC published a summary of the main changes to its Senior Accounting Office (SAO) guidance and an explanation of its approach to SAO penalties on 11 June 2012 (Revenue & Customs Brief 16/12).

An update on Tribunals Reform Awareness published by HMRC on 20 February 2009.

An update about HMRC's draft guidance and draft regulations for managing taxpayer debt.

An update on HMRC's notice about the new PAYE penalties regime, released on 26 November 2009.

A legal update about the table showing timescales for various consultations published by HMRC on 30 June 2010.

An update about HMRC's final guidance on the duties of senior accounting officers of qualifying companies published on 17 August 2009.

On 18 July 2008 HMRC published guidance on how it will apply the extended rules in the Finance Bill 2008 relating to set-off of tax debts against tax repayments (see Legal update, Tax repayment loophole closed: government tables new clause to Finance Bill 2008). HMRC states that tax repayments will only be set against tax debts that are quantified and are correctly payable on the basis either of a tax return submitted by the taxpayer or an HMRC assessment that has become final. Also, HMRC will always inform a taxpayer when set-off has taken place but will no longer need to seek taxpayer authority before setting a tax repayment against a tax debt. Source: HMRC: Set-off across taxes.

An update about HMRC's Admin Law Manual, published online on 2 September 2009.

HMRC has published the broad terms on which it proposes to reach settlement with certain participants in tax avoidance schemes.

An article giving practical guidance about how businesses should respond to a raid by HMRC.

HM Revenue & Customs will be contacting participants in certain tax avoidance schemes to offer them a settlement opportunity.

The First-tier Tribunal has held that HMRC's option to suspend a careless inaccuracy penalty subject to a condition that would help the taxpayer avoid becoming liable to "further" such penalties (paragraph 14(3), Schedule 24, Finance Act 2007) was deliberately broad and HMRC should not place unwarranted limits on it by reference to general policies excluding whole classes of case that the legislation was intended to cover (David Testa v HMRC [2013] UKFTT 151 (TC)).

HMRC has announced that its next campaigns against tax cheats will focus on individuals involved in home improvement trades and those who buy from and sell goods directly to others or receive commission.

On 20 February 2008, HMRC announced that it is seeking leave to appeal the decision on the VAT abuse of rights case, HM Revenue & Customs v Weald Leasing Limited [2008] EWHC 30 (Ch). If permission is granted, the case will be heard in the Court of Appeal.For more information on the earlier High Court decision, see Legal update, High Court confirms no abuse of rights in Weald Leasing. Source: Revenue & Customs Brief 08/08.

HMRC is to review its business records check pilot.

An update about the written ministerial statement of Stephen Timms, made on 30 March 2009.

Draft legislation setting out HMRC's new data gathering powers, to be included in the Finance Bill 2011, was published on 9 December 2010. 

An article commenting on recent reports of HMRC's approach to handling tax disputes.

An update about HMRC's new disclosure opportunity published by the Chartered Institute of Taxation on 4 June 2009.

I am trying to establish jurisdiction between england and scotland in revenue matters or in restitution cases for tax paid (i.e a claim made in the High Court). The only information I have found is the Civil Jurisditions and Judgment Act 1982 but it does not deal with revenue matters. Any information will be appreciated.

I have settled a claim for a company client and agreed a Tomlin Order with the other side which includes the following term: "The Claimant shall accept and the Defendant shall pay the sum of £*, inclusive of interest, late payment compensation, VAT and costs, in full and final settlement of the Claimant’s claim". The tax man has apparently taken issue with this wording as it is not clear what proportion of the settlement is VAT. I have not had this query in over 5 years agreeing such settlement terms. Do you have suggested wording/advice for this scenario so it is absolutely clear please?  

The European Court of Human Rights has held that the right to a fair trial does not extend to an appeal against a tax assessment, and where this is a matter of public, and not criminal or civil law.

The High Court has held that the Human Rights Act 1998 could apply to acts stemming from an assessment process instigated by the Inland Revenue before the Act came into force.

I have an odd question, and I understand if you are unable to answer this. If information has been seized from an accountant by HMRC, and subsequently enquiries are raised before the information has been returned, is this an excuse, or reason, to not be able to answer questions? If the information is subsequently returned, but muddled (e.g. client information on worng files), would this also be a reason to be unable to answer the queries? What if the situation were escalated to a COP9 enquiry? As I mentioned, I understand if this is outside of your sphere, but any assistance would be apreciated.

The First-tier Tribunal has held that expenditure on accommodation for an actor working in London, but whose home was in Cheshire, was deductible as it was incurred wholly and exclusively for the purposes of his job.

The First-tier Tribunal has considered the meaning of “subject to tax” for the purposes of the UK/Israel double tax treaty.

The Special Commissioners have held that a personal belief that direct taxation is immoral and breaches an individual's human rights is not a 'reasonable excuse' for the failure to file tax returns.

HM Revenue & Customs has introduced a procedure under which taxpayers with undisclosed income from offshore bank accounts can disclose their undeclared liabilities and obtain certainty of treatment.

The Upper Tribunal has held that HM Revenue & Customs’ practice of waiting four months before issuing a late filing penalty notice did not breach its common law duty of fairness, and that the First-tier Tribunal has no judicial review or common law jurisdiction to set aside PAYE penalties on grounds of fairness.

The First-tier Tribunal has held that prepayments of interest were eligible for relief under section 353 of the Income and Corporation Taxes Act 1988, and that HM Revenue & Customs was bound by a settlement agreement in which it had agreed to allow such relief over a period of time.

The Court of Appeal has dismissed judicial review claims that HM Revenue & Customs failed to interpret IR20 guidance correctly and unlawfully refused to apply it.

The First-tier Tribunal has held that HM Revenue & Customs should have suspended a penalty imposed for a careless inaccuracy in a self-assessment tax return where the taxpayer was willing to appoint a suitably qualified professional tax adviser to submit future tax returns on that taxpayer’s behalf.

A legal update about the Council Directive concerning mutual assistance for the recovery of claims relating to taxes, duties and other measures, adopted by the Council of the European Union on 16 March 2010.

This is the index to the Bloomsbury Professional book Hamilton on Tax Appeals. Chapter 2 and the table of contents are also available free of charge as a sample of the book's contents.

The Indian government is seeking to introduce legislation to reverse the effect of the Indian Supreme Court’s decision in the Vodafone case by a imposing a retrospective tax charge on offshore sales of assets, which derived the majority of their value from Indian assets.

An update about the revised interest rates on late and overpaid tax announced by HMRC on 17 September 2009.

In Gaines-Cooper v Commissioners for HM Revenue & Customs 2007 EWHC 2617, the High Court upheld the Special Commissioners' decision that an individual had not acquired an overseas domicile but had retained his domicile in England.The case illustrates the difficulty of establishing that a UK domicile of origin has been abandoned, particularly when dealing with an international businessman who spends much of his time in different countries. The case also illustrates the importance of severing as many ties with the UK as possible and, conversely, creating as many ties as possible with the country alleged to be the domicile of choice.

The First-tier Tribunal has dismissed a couple's claim that they had not received notice from HMRC of an enquiry within the statutory period where their tax agent had made them aware of the enquiry.

HMRC published on 12 February 2013 a new Fraud Civil Investigation Manual which contains guidance about the Code of Practice 9 procedure for civil investigation of tax fraud, including the contractual disclosure facility (CDF).

The High Court has upheld the IR35 provisions against a claim brought on behalf of the information technology industry that the legislation was in breach of EC law and the Human Rights Act 1998.

I'm trying to find out if a decision of the Upper Tax Tribunal is binding on itself. I know that Upper Tax Tribunal decisions bind the First-Tier Tribunal. Any help you can provide would be appreciated.

If you buy/sell a right to sue for debt or damages, is this subject to VAT?

Two recent conflicting decisions have left the law in a state of uncertainty about seeking judicial review of an HM Revenue & Customs decision when ordinary means of appeal have not been exhausted.

Our summary of the key business tax announcements in the 22 June 2010 Budget. (Free access.) Leading tax practitioners told us what they see as the most important announcements in the Budget, see Article, June 2010 Budget: the second half.

A large number of business tax changes come into effect in April 2008. We have outlined the key measures in this update and included links to more detailed information.References in this update to the Finance Bill 2008 are to the version of the Finance Bill that was ordered to be printed on 18 March 2008: see Volume 1, Volume 2 and Explanatory notes.

A practice note listing key forthcoming dates in 2012 for corporate tax practitioners.

This Law Firm Publication by Basham Ringe y Correa S.C. focuses on compliance with international trade rules in Mexico, with specific reference to the origin verification procedure stipulated in the NAFTA (North American Free Trade Agreement). International audits are fundamental to prevent illegal trade practices, ensuring Mexico avoid market distortions and protect the country’s tax revenue.

The First-tier Tribunal has held that the lack of online filing facilities for partnerships did not give a partnership a reasonable excuse for filing its paper return late (Astrid Koyeni-Efreeitems v HMRC [2012] UKFTT 13 (TC)).

The Law Society has been granted leave to intervene in Prudential's appeal to the Supreme Court against the Court of Appeal's decision in R (Prudential plc and another) v Special Commissioner of Income Tax and another [2010] EWCA Civ 1094. Prudential is appealing against the Court of Appeal's ruling that common law legal professional privilege does not apply to any professional other than a qualified lawyer.

The Upper Tribunal has held that the First-tier Tribunal does not have jurisdiction to determine legitimate expectation arguments in relation to claims for input tax credit.

On 21 December 2011, HMRC announced developments in the memorandum of understanding (MOU) agreed between the UK and Liechtenstein, generally known as the Liechtenstein Disclosure Facility (LDF).

HM Revenue & Customs has published its litigation and settlement strategy which sets out the principles and standards it hopes to apply to the way that disputes with taxpayers are settled.

The High Court has dismissed an application for a reference to the Court of Justice of the EU to determine which group structures fall within the ambit of the decision in Marks and Spencer plc v Halsey (Case C-446/03), concerning the UK's group relief rules.  

This note considers the legal, regulatory and reputational risks arising from communications and all forms of document management, including: Monitoring and review. Storage and disposal of documents. Document retention periods.

This checklist highlights the core principles a company should consider when a regulator asks it to produce documents.

The First-tier Tribunal has held that a taxpayer did not have a reasonable excuse for the late filing of its end of year PAYE return because the taxpayer believed that its accountant would file the return and vice versa. ( Peter Boote Limited v HMRC [2011] UKFTT 288 (TC).)

On 27 March 2008, HMRC published a paper setting out the responses to the three consultations on: Payments, repayments and debt. A new approach to compliance checks. Penalties reform. The paper also sets out some further proposals, clarifies a number of issues and highlights the principal changes to the draft legislation exposed as part of the consultation process. Taken together, these changes represent a major overhaul of the tax compliance system, which will affect all taxpayers.

An update on Treasury Orders made on 26 February 2009.

A legal update about the Finance Act 2009, Section 94 (Appointed Day) Order 2010 (SI 2010/574), made on 3 March 2010.

A new practice note on interpreting legislation under section 3 of the Human Rights Act 1998 has been made available to PLC Tax subscribers.

An update about the guidance, forms and FAQs published by HMRC on 1 September 2009, relating to the "new disclosure opportunity" for offshore accounts and assets.

A legal update on the guidance published by HMRC on claims for overpayment relief from 1 April 2010.

An update about the the Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009 (SI 2009/3054), made on 19 November 2009.

On 4 January 2008, HMRC issued a press release setting out new annual rates of interest for late payments and overpayments of tax.The new rates, which have effect from 6 January 2008, include the following (among others):1. Interest charged on late-paid income tax, NICs, CGT, stamp duty, SDLT and SDRT: 7.5%.2. Interest paid on overpaid income tax, NICs, CGT, stamp duty, SDLT and SDRT: 3.0%.3. Interest charged on unpaid corporation tax for accounting periods ending on or after 1 July 1999 (other than underpaid corporation tax instalments): 7.5%.4. Interest paid on overpaid corporation tax for accounting periods ending after 1 July 1999 in respect of periods after the normal due date: 4.0%.5. Interest charged on underdeclared, or excessive repayments of, VAT or insurance premium tax: 7.5%.6. Interest paid where an official error has caused an overpayment, a failure to claim credit or a delay in certain repayments of VAT or insurance premium tax: 4.0%.

A practice note on Appeals to the United Kingdom Supreme Court.

A legal update about the Finance Act 2009, Schedule 50 (Record-keeping) (Appointed Day) Order 2010 (SI 2010/815), made on 16 March 2010.

On 20 August 2008, the Tribunals Service (part of the Ministry of Justice) launched two consultations on the procedural rules for the new tax tribunals, which are scheduled to commence operation on 1 April 2009:1. The first consultation covers the rules for the Tax Chamber of the First-tier Tribunal, where most tax cases will start, and includes draft rules for comment.2. The second consultation requests suggestions for how the draft rules for the Upper Tribunal, which will hear appeals from the First-tier Tribunal, should be adapted for tax cases.The position in relation to costs in the Upper Tribunal remains unresolved: the draft rules contain only a very restricted provision for costs but the government has indicated that it would be prepared to permit costs orders for tax appeals.

An update on the statutory instruments made on 15 October 2005, giving partial effect to the new tribunals system.

An update about the High Court's decision in HM Revenue & Customs v Benchdollar Ltd & Others [2009] EWHC 1310 (Ch) (11 June 2009).

A legal update about the First-tier Tribunal decision in NVM Private Equity Limited v HMRC [2010] UKFTT 106 (TC).

An update about Walk the Walk in Action Ltd v Revenue & Customs [2009] UKFTT 186 (TC) (29 July 2009) published on 25 August 2009.

The First-tier Tribunal has held that the time limits applicable to returns filed under section 8 of the Taxes Management Act 1970 (whereby HMRC gives notice requiring a taxpayer to file a return) do not apply to voluntarily submitted returns (Weerasinghe v HMRC [2013] UKFTT 144 (TC)).

On 6 December 2011, HMRC published slightly revised draft legislation and consultation responses relating to a new power to require dataholders to provide HMRC with a person's name, address and date of birth where the person's identity cannot be fully determined from information held by HMRC.

An update on a report published by the OECD on taxpayers who are high net worth individuals.

The Special Commissioners have consented to an application by HM Revenue & Customs to obtain information from a bank about customers with UK addresses and non-UK bank accounts.

An update about three Special Commissioners' decisions approving the issue of section 20(8A) TMA 1970 notices against four financial institutions (Application by HMRC to serve a Section 20 Notice on Financial institutions Nos 5, 6, 7 and 8 in respect of Customers with UK addresses holding non-UK accounts [2009] TC 09, 10 and 11).

An article about the Court of Appeal decision to make HMRC's skeleton argument in R (oao Robert Gaines-Cooper) v HMRC [2010] EWCA Civ 83 available to James Kessler QC, a barrister not involved in the case.

The government has asked the Office of Tax Simplification (OTS) to review the administration of the taxation of small businesses, in a letter dated 9 May 2011 from the Exchequer Secretary to the Treasury.

The First-tier Tribunal has ruled that PAYE and NICs penalties levied under Schedule 56 of Finance Act 2009 were not excessive or disproportionate, and did not infringe the taxpayer's human rights (Dina Foods Limited v The Commissioners for HMRC [2011] UKFTT 709 (TC)).

A legal update about the Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010 (SI 2010/466), which was made by HM Treasury on 25 February 2010.

HM Treasury made two orders applying the new interest and penalty regimes for late filing of returns and late payment of tax in the Finance Act 2009 to pensions schemes and self-assessment tax on 10 March 2011. It made a third order on the same date clarifying the late filing penalty regime and the late payment penalty regimes in the Finance Act 2009 for pension schemes and self-assessment.

The Finance Act 2010, Schedule 10 (Appointed Days and Transitional Provisions) Order 2011 (SI 2011/975) was made on 28 March 2011 and appoints 6 April 2011 as the day Schedule 10 to the Finance Act 2010 comes into force. The Penalties, Offshore Income etc. (Designation of Territories) Order 2011 (SI 2011/976) was also made on 28 March 2011 and brings into force from 6 April 2011 the three-way categorisation of foreign territories for the purpose of Schedule 10.

A legal update about the decision of the Court of Appeal in Stockler v HMRC [2010] EWCA Civ 893, issued on 30 July 2010.

An update on two amended draft commencement orders relating to new rules on interest and penalties for late paid or underpaid tax, which were published on 29 January 2009.

An update on two draft commencement orders relating to new rules on penalties for late paid or underpaid tax and for failure to notify chargeability, published on 18 December 2008.

The First-tier Tribunal has held that HMRC did not need to consider whether the taxpayer had a reasonable excuse for late payment of PAYE before assessing a penalty (Agar Ltd v HMRC [2011] UKFTT 773).

From 1 January 2011, the new initial daily penalty for a continuing failure to notify an avoidance scheme after the tax tribunal makes a notification order will be up to £5,000 per day (The Tax Avoidance Schemes (Penalty) (Amendment) Regulations 2010 (SI 2010/2743)).

The First-tier Tribunal has held that before issuing a penalty for late payment of PAYE, HMRC has to consider whether there are "special circumstances" justifying a reduction in the penalty (Algarve Granite Ltd v HMRC [2012] UKFTT 463 (TC) (Judge Guy Brannan and Leslie Howard)).

An update about Revenue & Customs Brief 52/09 published on 25 August 2009.

Pinsent Masons LLP write a regular opinion column for PLC on topical issues in tax disputes and investigations. We publish the pieces in the PLC Tax weekly and monthly e-mails: this is the archive.

PLC Tax has updated its legislation trackers to reflect developments in July 2011.

PLC Tax has updated its legislation trackers to reflect developments in May 2011.

A legal update about Revenue & Customs Brief 22/10, published on 3 June 2010.

The Chancellor, Alistair Darling, delivered his Pre-Budget Report on 24 November 2008. This update summarises the key business tax announcements.

A legal update about the decision of the Upper Tribunal in Dawsongroup plc v HMRC [2010] EWHC 1061 (Ch), delivered on 11 May 2010.

In London Borough of Redbridge and another v Johnson [2011] EWHC 2861 (QB), the High Court considered whether e-mails containing privileged legal advice were in the public domain and had, therefore, lost their privileged status. (free access)

An outline of the law of professional negligence. This note considers: The requirements for claims in contract and tort. The application of the SAAMCO principle. The Bolam test. Contributory negligence. Contribution. The use by professionals of exclusion clauses to limit liability.

The First-tier Tribunal has held that losses arising to a limited liability partnership (LLP) arose from a trade, not from a property business and that, in any event, HMRC lacked authority to issue a discovery amendment of the partnership return in relation to some of these losses (Albermarle 4 LLP v HMRC [2013] UKFTT 083 (TC)).

On 19 May 2008 the Ministry of Justice announced the introduction of a two tier system of tribunals. It also published a document which sets out the government's proposals and summarises responses to its November 2007 consultation on the implementation of the Tribunals, Courts and Enforcement Act 2007. Broadly speaking, the proposals for the unification of the tax tribunal system put forward in this latest document, including the abolition of the offices of the General Commissioners, are as set out in the November 2007 consultation document. (See Legal update, Consultation paper published on new structure of tax tribunals.) The government confirmed that the transfer of all jurisdictions will be complete by April 2009, although a start date for the new tax tribunals has not yet been announced.Following the consultation, the government has elaborated further its approach to the award of costs. The proposal is that:1. Any power of the tribunal to award costs should apply equally to both parties.2. The practice (known as the "Sheldon practice") currently used in VAT tribunals, whereby HMRC rarely seeks costs if it wins, will be abandoned.3. Costs should be available for large, substantial or complex tax cases.4. Taxpayers will be able to opt out of the costs regime for complex track cases.The government will work with interested parties to incorporate this proposal into detailed rules and procedures. Sources: Ministry of Justice:Transforming tribunals: implementing pa

The Supreme Court has confirmed that legal advice privilege only extends to legal advice given by qualified legal professionals and not to legal advice given by other professional advisers. The decision has particular relevance for tax structuring advice, which is mainly given by non-legal professionals and so may not be protected from disclosure.

The First-tier Tribunal (tribunal) has held that reliance on advice from HMRC, which omitted the need to file a return, can be a reasonable excuse for filing a PAYE return late. However, while in this and another PAYE return case, the tribunal held that a reasonable excuse need not comprise exceptional circumstances, this contrasted with the view of the tribunal in a case on late filing of a land transaction return.

An article discussing HMRC's guidance and the recent case law on reasonable excuse for non-compliance with the tax code.

The First-tier Tribunal considers that HMRC should be able to suspend the penalty for a redundant individual's carelessly inaccurate return because being made redundant may not be a "one-off event" (Jonathan Paul Lindsay Cobb v HMRC [2012] UKFTT 40 (TC)).

HMRC published draft regulations to implement the EU Mutual Assistance in Recovery Directive (2010/24/EU) on 19 September 2011.

Foster v Alfred Truman (a firm), 15 January 2003 (High Court). This case concerned the principle that a solicitor should not follow counsel's opinion blindly but must exercise his or her own judgment. In an action against the instructing solicitors, it was argued that the solicitors were negligent in not reviewing all the documents after receiving counsel's opinion to check that the advice given was correct. The court held that as the issues were complicated and counsel's advice was clear and consistent, the solicitors were entitled to rely upon counsel's opinion.

The First-tier Tribunal has held that VAT repayment supplement was payable in respect of a late refund of VAT even though the VAT credit was not included in the VAT return, but was claimed subsequently (Our Communications Ltd v HMRC [2012 UKFTT 604 (TC)).  

A checklist on how to find supporting evidence when seeking to resolve an ambiguity in legislation.

An update on the consultation responses to the HMRC charter.

A legal update about the decision of the High Court in R v HMRC ex parte Huitson [2010] EWHC 97 (Admin), released on 28 January 2010.

An article about retrospective tax legislation introduced by the UK government.

HMRC published a revised version of its litigation and settlement strategy on 15 July 2011.

Various amendments were made to the guidance on penalties in HMRC's Compliance Handbook on 12 May 2011.

An update about issue 34 of Working Together published by HMRC on 30 March 2009.

A legal update about the Stamp Duty Reserve Tax (Amendment) Regulations 2010 (SI 2010/664), made on 9 March 2010.

This note explains what the Court of Justice of the European Union (formerly known as the European Court of Justice (ECJ)) is, why a reference would be made to it and who can make a reference. The note gives examples of questions which might be referred to the ECJ and sets out a brief summary of the procedure to be followed and the effect of a ruling by the ECJ on the question referred.

This note summarises the opinions of the Lords in the appeal in Sempra Metals Limited v HM Commissioners of Inland Revenue and anr [2007] UKHL 34. For PLC Dispute Resolution's full update on this case, see Legal update, Lords confirm recovery of compound interest.

An update about the decision of the Special Commissioners in Stockler v HMRC [2009] UKSPC 00739, released on 20 February 2009.

An update on the decision of the Special Commissioners in Fletcher v HMRC [2008] UKSPC00711, released on 29 September 2008.

HM Revenue & Customs has announced new governance arrangements for significant tax disputes, with the aim of providing greater transparency, scrutiny and accountability.

HMRC published a summary of responses to its consultation on simplifying regulatory penalties, confirming the abandoning of the proposal for the time being, on 29 June 2012.

The High Court decision in The Football League Limited v edge ellison dealt with the difficult question of the scope of duty, if any, which a professional owes to his client beyond the express terms of his retainer.

An outline of the English court system, the doctrine of precedent, and the rules of statutory interpretation.

In R (Prudential plc and another) v Special Commissioner of Income Tax and another [2013] UKSC 1, the Supreme Court dismissed Prudential's appeal of the Court of Appeal decision in R (Prudential plc and another) v Special Commissioner of Income Tax and another [2010] EWCA Civ 1094, refusing to extend the scope of legal advice privilege to tax law advice given by accountants.

The Supreme Court has granted leave to appeal from the Court of Appeal's decision in R (Prudential plc and another) v Special Commissioner of Income Tax and another [2010] EWCA Civ 1094, that common law legal professional privilege does not apply to any professional other than a qualified lawyer. (Free access).

The Supreme Court has refused the taxpayer permission to appeal against the Court of Appeal's decision in Hankinson v HMRC [2011] EWCA Civ 1566.

An update on the case of Littlewood v Radford and Boston (formerly t/a Boston Carrington Pritchard) [2009] EWCA Civ 1024 concerning a surveyor's duty under the terms of the retainer.

HM Treasury has made an Order specifying that the rules on tax agents' dishonest conduct in Schedule 38 to the Finance Act 2012 will come into force on 1 April 2013. At the same time, HM Treasury made a further Order specifying that interest will be payable on late paid penalties under the dishonest conduct rules from the same date.

On 25 March 2008, HMRC published a summary of responses to its consultation document "Tax appeals against decisions made by HMRC" (the paper). For background, see Legal update, Pre-Budget Report: Consultation on tax appeals. The most significant aspect of the consultation was HMRC's proposal for the introduction of an internal review of its decisions for all tax matters, likely to take effect from April 2009. The proposal received "overwhelming support" and the paper sets out the government's future proposals, which include: The introduction of a statutory right to a review. The time limit for accepting a review offer will be 30 days from the date of the offer. HMRC will be required to complete the review within 45 days unless that limit is varied by agreement. Taxpayers will have an opportunity to put their case to the person carrying out the review. The review officer will notify his decision and reasons to the taxpayer. Taxpayers will be able to appeal a decision rather than accept an offer of review. If a decision is reviewed and the taxpayer does not accept the outcome, the taxpayer may appeal the decision but the tribunal will consider only those aspects which are still in dispute. Further proposals are being considered (including repealing section 84(2) of the VATA 1994 and transitional provisions) and the detail of the procedure has yet to be established. In the meantime, a power has been included in the Finance Bill 2008 (see clause 119, Volume 1, first v

This note discusses the choices available to a party who is unsuccessful at first instance in a corporation tax appeal. Similar principles apply to income tax and capital gains tax appeals.

An update about the revised draft Transfer of Tribunal Functions and Revenue and Customs Appeal Order 2009, published on 28 November 2008.

HM Revenue & Customs (HMRC) issued a consultation document (including draft legislation) on 20 November 2007 which proposes a number of changes to the tax avoidance disclosure regime relating to notification of scheme reference numbers (see HMRC: Tax Avoidance Disclosure Regime: Improving the Scheme Reference Number System). The consultation period ends on 12 February 2008.The proposals would, in particular, impose notification obligations on co-promoters of tax avoidance schemes and on intermediaries who do not themselves derive a tax benefit from a scheme.

HMRC is to deal with the problems associated with the formal enactment of an existing extra-statutory tax concession in April 2011.

An article about alternative dispute resolution in tax disputes.

The tax information exchange agreements between the UK and each of Antigua and Barbados, St Christopher and Nevis, St Lucia, and St Vincent and the Grenadines entered into force on 19 May 2011.

A document tracking the development of certain notable pieces of proposed new legislation relating to tax compliance, disputes and investigations.

This is one of a series of notes on tax penalties. It deals specifically with the rules for direct tax penalties. However, for details of the rules relating to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview.

This is one of a series of notes on tax penalties. It deals specifically with the rules for VAT penalties. However, for details of the rules which apply to culpable penalties for periods commencing on or after 1 April 2008 for which a return must be filed on or after 1 April 2009, see Practice note, Tax penalties: consolidated regime for culpable penalties. For an introduction to tax penalties generally, see Practice note, Tax penalties: overview.

On 7 October 2004 the Inland Revenue published The Tax Avoidance Schemes (Promoters, Prescribed Circumstances and Information) (Amendment) Regulations 2004 (and an accompanying Explanatory Memorandum), which amend the tax avoidance disclosure rules to require clients to make a disclosure in place of a promoter where the promoter believes the relevant information is covered by legal professional privilege. The Regulations were made on 7 October and come into effect on 14 October. (For background, see PLC Legal update, Tax planning schemes: legal professional privilege and the articles there linked.)

The Tax Policy Group held its fourth meeting on 21 September 2011 and was expected to discuss, inter alia, tax fraud and financial sector taxation.

The government has proposed the inclusion of a new clause in the Finance Bill 2008 in relation to tax repayments that the original taxpayer has assigned. The clause will close an existing loophole and permit HMRC to offset outstanding tax owed by the original creditor against the tax overpaid, before repaying the assigned debt to the new creditor. The new rule will have effect in relation to all rights to repayment transferred on or after 25 June 2008.

The tax implications of a settlement may be a determinative factor when considering whether to accept or make an offer. This note considers when awards of damages will be subject to tax as income or as chargeable gains and the tax treatment of the payment of damages.

An update about The First-tier Tribunal and Upper Tribunal (Composition of Tribunal) Order 2008 (SI 2008/2835) and The Appeals from the Upper Tribunal to the Court of Appeal Order 2008 (SI 2008/2834), which were made on 29 October 2008 and came into force on 3 November 2008.

An article with links to information about tax developments expected in 2011 and tax developments that happened in 2010.

An update on draft legislation published by HMRC on 9 December 2008 relating to reform of the taxation of foreign profits.

An update on R (on the application of Lower Mill Estate Limited and Conservation Builders) v HMRC.

A legal update about the decision of the First-tier Tribunal in Tuczka v HMRC [2010] UKFTT 53 (TC), released on 1 February 2010.

The First-tier Tribunal has held that a taxpayer whose tax return contained a careless inaccuracy had taken reasonable care to avoid the inaccuracy because he relied on the advice of a reputable tax adviser in possession of all relevant facts (Hanson v HMRC [2012] UKFTT 314 (TC)).

A legal update about the decision of the First-tier Tribunal in B&J Shopfitting Services v HMRC [2010] UKFTT 78 (TC).

An opinion piece by Pinsent Masons LLP on the current scope of legal advice privilege and whether it should be extended to accountants.

This Bloomsbury Professional book is an easy-to-access guide to the Tribunals, Courts and Enforcement Act 2007. Arranged in alphabetical, encyclopaedic format, with entries covering the rules and procedure specific to each of the Chambers of the First-tier Tribunal and Upper Tribunal, this book is a reference tool and an on-the-spot, in-court source of procedural rules and guidance for advocates, judges and other tribunal members and users. The text gives you instant access to knowledge of the whole tribunals system, including jurisdictions of the different tribunals, rules of practice and procedure, costs rules, rights of appeal and judicial review. It is essential reading for those requiring knowledge of the practices and approaches to the procedural issues of the tribunals system. Chapter 36 and the index are FREE to view, as a sample of the book's contents. To view the other chapters, please subscribe to Books online.

A note on the extent to which Convention rights may be relied on in relation to acts of public authorities that occurred before the Human Rights Act 1998 came into force on 2 October 2000.

A legal update about the progress report published, on 16 February 2010, about HMRC's consultation on independent business reviews for businesses requesting time to pay tax bills in excess of £1 million.

As part of the 2008 Budget, HMRC has published details of when it expects to release new and revised tax guidance. We have listed below the main areas to be covered, with the proposed changes in brackets:1. Spring 2008: Clearances procedure (extension of the Code of Practice 10 clearance process, effective from April 2008), penalties (new single penalty regime) and PAYE and NICs recategorisation (policy when payments are recategorised).2. Summer 2008: Stamp Duty Land Tax manual (updating the manual for new legislation and Scottish leases, including partnerships) and Capital Gains manual (long funding lease and leasing rules). 3. Autumn 2008: Disclosure (scheme reference numbers), oil taxation (changes to the North Sea fiscal regime) and IR20 (residents and non-residents) (to reflect new rules on residence and domicile). 4. Winter 2008/2009: Stamp taxes on shares (new manual).Source: HMRC: The framework for a better relationship, Budget 2008, Annex B.

The Supreme Court has allowed HMRC's appeal, and dismissed the taxpayers' cross-appeal, from the Court of Appeal decision in Tower MCashback, concerning eligibility for capital allowances and closure notices limiting the scope and subject matter of appeals (HMRC v Tower MCashback LLP 1 and another [2011] UKSC 19).ree access.) Please see Legal update, Tower MCashback: HMRC wins in Supreme Court (detailed update) for PLC Tax's detailed update on this decision.

The First-tier Tribunal decided in Davies v HMRC [2011] UKFTT 303 (TC) that there had been postal delay and that this represented a reasonable excuse for late filing of a CIS return.

The First-tier Tribunal, allowing in part an appeal against a late filing penalty, has held that the High Court in Oxfam v HMRC [2009] EWHC 3078 decided that common law principles must, in appropriate circumstances, be applied to appeal proceedings in the First-tier Tribunal (Foresight Financial Services Ltd v HMRC [2011] UKFTT 647 (TC)).

Section 29(1) of the Taxes Management Act 1970 allows an inspector to make a discovery assessment on simply changing his mind (or a successor inspector to do the same). However, the assessment was blocked because, given the details in the taxpayers' returns, an officer could reasonably have been expected, when the enquiry window closed, to have been aware of a tax understatement. (Charlton and others v HMRC [2011] UKFTT 467 (TC).) The First-tier Tribunal decision has been upheld by the Upper Tribunal, see Discovery assessment blocked by inclusion of DOTAS SRN number and information provided in tax return.

The First-tier Tribunal has found that a VAT default surcharge was disproportionate in one appeal and, in another, that it was not.

A legal update on the First-tier Tax Tribunal decision in SKG (London) Limited v HMRC [2010] UKFTT 89 (TC).

A legal update about the decision of the First-tier Tribunal in Hanover Company Services Ltd v HMRC [2010] UKFTT 256 (TC).

In Robert E Clark v HMRC [2011] UKFTT 302 (TC), the First-tier Tribunal rejected HMRC's application to strike out an appeal by the taxpayer against an informal Tax Calculation Notice seeking to collect an underpayment of tax via the PAYE system.

A legal update about the decision of the First-tier Tribunal in GMAC UK plc v HMRC [2010] UKFTT 202. 

A legal update about the decision of the First-tier Tribunal in John Evans v HMRC [2010] UKFTT 140 (TC).

This article examines some of the key legal issues raised by the UBS tax evasion case in the US and the likely impact of the settlement announced in August 2009 on Swiss banking confidentiality.

An update about a protocol signed on 2 July 2009 to the double taxation treaty between the UK and Luxembourg concerning the exchange of information.

This article is part of the PLC Global Finance May 2011 e-mail update for the United Kingdom.

On 29 September 2008, HMRC announced that the UK has signed a tax information exchange agreement with the Isle of Man. The agreement will allow the UK and the Isle of Man to exchange information, on request, relevant to the taxes covered by the agreement (in the UK, this is income tax, capital gains tax, corporation tax and inheritance tax). The UK and the Isle of Man have also agreed some changes to the 1955 double tax arrangement relating to pensions, transfer pricing adjustments and a mutual agreement procedure.The tax information exchange agreement represents a significant extension of HMRC's powers to obtain information about income, gains or assets located in the Isle of Man which may be subject to UK tax.

The tax information exchange agreement between the UK and Liechtenstein, signed on 11 August 2009, entered into force on 2 December 2010.

An update confirming that the UK/Switzerland Protocol is in force.

The UK and Switzerland have signed an exchange of letters that amends the information exchange provision in the UK/Switzerland double taxation convention covering income tax, capital gains tax and corporation tax.

HMRC has updated its guidance on issuing NICs personal liability notices under section 121C of the Social Security Administration Act 1992.

The Upper Tribunal has upheld the First-tier Tribunal's decision that the taxpayer's trading profits were not computed in accordance with GAAP even though the taxpayer had adopted the accounting practice prevalent in the construction industry. (Leslie Smith v HMRC FTC/47/2010.)

The Upper Tribunal has allowed HMRC's appeal against a decision of the First-tier Tribunal that a change in the verification procedures undertaken by HMRC breached the taxpayer's human rights and denied the taxpayer's legitimate expectation of receiving a repayment of excise duty (HMRC v Europlus Trading Limited [2013] UKUT 0108 (TCC)).

An update on the decision of the Upper Tribunal in Lookers plc & others v HMRC (appeal numbers: LON06/0069; LON06/0067; LON06/0094; LON06/0096; LON08/1101).

In a judgment released on 21 February 2008, the ECJ held that where a German company supplies goods to persons who purport to export them outside the EU, if the supplier acts in good faith and, in exercising due commercial care, could not know that export documents were forged, then the supplies will still qualify for VAT exemption.The ECJ rejected the German tax authority's attempt to disapply the fairness provisions in the German tax code, which implements the EU Sixth directive (now recast as the EC Directive 2006/112/EC). The German tax authority argued that the Sixth Directive, which states that any domestic legislation implementing those provisions must prevent any evasion, avoidance or abuse, must be applied restrictively to disapply the fairness provision where there is fraud.This decision is in line with the ECJ decision in R (on the application of Teleos plc and Others) v Customs and Excise Commissioners, Case C-409/04 which concerned zero-rated dispatches from the UK to countries within the EU. For more information on the Teleos decision, see Legal update, VAT: Exports and zero-rating.For general information on VAT, see Practice note, Value added tax. Source: Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin (Case C-271/06).

The First-tier Tribunal held that repayments of VAT and interest thereon received by VAT group representative members or passed on to group members are subject to corporation tax (Shop Direct Group (and Others) v HMRC [2012] UKFTT 128 (TC)).

The Court of Appeal has held that HM Revenue & Customs was entitled to withdraw monthly VAT accounting treatment from a repayment trader that received supplies from associated companies and to require alignment of its accounting periods with those of its associates.

The High Court has held that investment trusts seeking a refund from HM Revenue & Customs of VAT charged to them on investment management services have no right of action under UK law, although there may be scope for a claim under EU law.

The First-Tier Tribunal has held that input VAT was not recoverable on construction of a building or installation of equipment in that building where a college had attempted to novate these contracts to its commercial wholly-owned subsidiary.  

On 12 January 2012, Advocate General Trstenjak delivered her opinion on the reference from the High Court on whether section 78 of the Value Added Tax Act 1994, which provides only for the payment of simple interest on VAT levied in breach of EU law, is an effective remedy.

The First-tier Tribunal has held that a taxpayer’s claims for repayment of over-declared VAT in relation to output tax overpaid by its subsidiary when they were in the same VAT group were time-barred, as the taxpayer did not make the claims itself during the relevant period.

An article by Rupert Shiers of Pinsent Masons LLP about the Supreme Court's refusal to grant the taxpayer leave to appeal against the Court of Appeal's decision in Vodafone 2 v HMRC [2009] EWCA Civ 446 (22 May 2009). 

It is well known that a party who chooses to waive legal professional privilege over selected documents may find that the waiver extends further than he intended. This is known as the principle of "collateral waiver" or, more colloquially, the cherry-picking rule. This article looks at some recent cases on when the principle comes into play and how widely it extends, and considers what lessons can be drawn from them.

When a director of a company knowingly fails to pay SDLT what are the criminal sanctions?

I am currently researching whether: i) a statement of case (and specifically an equivalent to a particulars of claim) in tax tribunal proceedings, would be accessible to the public; and ii) whether there is any relationship between the CPR and tax tribunal rules.

An update about the VAT tribunal's decision in A1 Lofts Ltd & A1 Loft Conversions Ltd v Revenue & Customs [2008] UKVAT V20888, released on 3 December 2008.

An update on the First-tier Tribunal decision of Cable & Wireless plc v Revenue & Customs [2009] UKFTT 32 (TC) released on 27 March 2009.

In Snell v HMRC (SPC00699), a decision released on 8 July 2008, the Special Commissioner considered whether a tax advantage obtained by the taxpayers was a main object of a transaction in securities such as to allow HMRC to issue an assessment under section 703 of ICTA 1988 to counteract that advantage. The taxpayers' defeat, based on their intentions when structuring the consideration under the transaction, may influence how other transactions in securities are structured.