Taxpayers have no right to attend hearing to approve HMRC information notices – OUT-LAW.com

‘UK taxpayers and third parties have no right to attend a tax tribunal hearing to consider the issue of notices by HM Revenue & Customs (HMRC) requiring the provision of information relevant to tax enquiries, the first-tier tax tribunal has decided.’

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OUT-LAW.com, 12th December 2018

Source: www.out-law.com

Tribunal refuses to hear preliminary issue in bank payroll tax case – OUT-LAW.com

‘A procedural point on whether HM Revenue & Customs (HMRC) had validly given notices of enquiry within the requisite time limits should not be heard separately as a preliminary issue, the First-tier Tax Tribunal (FTT) has decided in a case concerning bank payroll tax (BPT).’

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OUT-LAW.com, 7th December 2018

Source: www.out-law.com

HMRC treating taxpayers unfairly, House of Lords report says – The Independent

Posted December 4th, 2018 in HM Revenue & Customs, news, select committees, tax avoidance, tax evasion by tracey

‘Taxpayers are being treated unfairly by HMRC, according to a new House of Lords report, which also warns that the government’s tax collection arm has become too powerful.’

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The Independent, 4th December 2018

Source: www.independent.co.uk

800 BBC presenters could face tax investigations, says watchdog – BBC News

‘About 800 BBC TV and radio presenters could face tax investigations over their employment status after a failure by the broadcaster to clear up its payments system, Whitehall’s spending watchdog has said. The National Audit Office said HM Revenue and Customs had opened approximately 100 investigations into BBC-related personal service companies (PSCs) after concerns were raised that they may have broken tax rules.’

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BBC News, 15th November 2018

Source: www.theguardian.com

HMRC seizes assets from almost 3,000 businesses as government ramps up pressure on late tax payment – The Independent

Posted October 15th, 2018 in assets recovery, debts, HM Revenue & Customs, news, repayment, statistics, taxation by tracey

‘HM Revenue and Customs seized assets from 2,833 businesses last year as the government ramps up pressure on firms not paying tax on time. The number of firms facing asset seizures jumped 45 per cent from 2016/17 and has increased more than fourfold since 2014/15.’

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The Independent, 15th October 2018

Source: www.independent.co.uk

HMRC seeking ‘unprecedented’ information request powers – OUT-LAW.com

‘HM Revenue and Customs (HMRC) in the UK is seeking “unprecedented” powers to obtain information about taxpayers without independent oversight from the tax tribunal, a tax expert has said.’

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OUT-LAW.com, 12th July 2018

Source: www.out-law.com

Information exchanges driving up serious tax evasion cases – OUT-LAW.com

‘The number of serious tax evasion cases identified by HM Revenue and Customs (HMRC) increased by over one fifth last year, as HMRC has begun to receive more information about taxpayers with offshore bank accounts.’

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OUT-LAW.com, 30th May 2018

Source: www.out-law.com

Privilege in tax avoidance disputes – OUT-LAW.com

Posted May 10th, 2018 in disclosure, HM Revenue & Customs, news, privilege, tax avoidance, tribunals by sally

‘In UK tax avoidance disputes there are practical difficulties in asserting legal privilege to prevent legal advice being disclosed to HM Revenue & Customs (HMRC) where the taxpayer has to explain the motivations behind a transaction, but properly asserting privilege should never be seen as being ‘uncooperative’.’

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OUT-LAW.com, 9th May 2019

Source: www.out-law.com

Case Preview: Project Blue Ltd v HMRC – UK Supreme Court Blog

Posted March 15th, 2018 in appeals, HM Revenue & Customs, news, tax avoidance, taxation by tracey

‘Steven Sieff, consultant in the tax team at CMS, offers a preview of the decision awaited in Project Blue Ltd v Commissioners for Her Majesty’s Revenue and Customs.’

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UK Supreme Court Blog , 13th March 2018

Source: ukscblog.com

Court of Appeal dismisses challenges to accelerated payment notices – OUT-LAW.com

Posted December 18th, 2017 in appeals, HM Revenue & Customs, news, notification, taxation by sally

‘The Court of Appeal has dismissed two challenges to the issue by the UK’s HM Revenue & Customs (HMRC) of notices requiring the payment of disputed tax upfront. The Court dismissed the taxpayers’ appeals against two High Court decisions rejecting judicial review challenges to the issue of accelerated payment notices (APNs) and partner payment notices (PPNs).’

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OUT-LAW.com, 15th December 2017

Source: www.out-law.com

Termination payments to Spurs players not subject to national insurance, Tribunal confirms – OUT-LAW.com

‘Payments to two footballers for early termination of fixed term contracts were taxable as termination payments and not as general earnings, even though the contracts envisaged early termination by mutual consent, the UK’s Upper Tribunal has decided, upholding an early First-Tier tribunal decision.’

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OUT-LAW.com, 4th December 2017

Source: www.out-law.com

A Case of Little Interest? The Supreme Court’s Judgment in Littlewoods – Blackstone Chambers

Posted November 23rd, 2017 in appeals, HM Revenue & Customs, interest, news, Supreme Court, time limits, VAT by sally

‘The Supreme Court (‘SC’) on 1 November 2017 handed down judgment in Littlewoods Ltd and others v. HMRC [2017] UKSC 70. In a judgment of Lords Reed and Hodge (with whom Lords Neuberger, Clarke and Carnwath) agreed, the SC has unanimously allowed HMRC’s appeal against the decisions below of both Henderson J and the Court of Appeal (Arden, Patten and Floyd LJJ). The headline grabbing outcome is that approximately £17 billion of compound interest does not have to be paid by the Revenue to taxpayers who overpaid VAT and made Fleming claims for recovery. But the SC’s reasoning is of much wider interest.’

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Blackstone Chambers, 2nd November 2017

Source: www.blackstonechambers.com

Tax scheme negligence claims fail as time limits began to run before a tribunal decision on a similar scheme, says Court – OUT-LAW.com

Posted November 13th, 2017 in charities, financial advice, HM Revenue & Customs, negligence, news, taxation, time limits by tracey

‘Negligence claims against tax advisers who had given assurances about the effectiveness of tax schemes failed because the claims were not brought within the limitation period.’

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OUT-LAW.com, 10th November 2017

Source: www.out-law.com

Men jailed over huge £100m tax fraud – Crown Prosecution Service

‘Five men have been jailed today (November 10) for their part in a £100m tax fraud.’

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Crown Prosecution Service, 10th November 2017

Source: www.cps.gov.uk

Judicial review appeal fails in UK diverted profits tax case – OUT-LAW.com

‘Oil and gas distributing company Glencore Energy’s application for judicial review of the issue of a diverted profits tax (DPT) charging notice by HM Revenue and Customs (HMRC) has been rejected for a second time.’

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OUT-LAW.com, 3rd November 2017

Source: www.out-law.com

‘Tax gap’ due to ‘legal interpretation’ jumps 9% to £6bn – OUT-LAW.com

‘The amount of tax the UK’s HM Revenue & Customs (HMRC) thinks is being underpaid due to ‘legal interpretation’ has increased by 9% over the last year to £6bn, up from £5.5bn in 2014/15 according to ‘tax gap’ figures released by the tax authority.’

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OUT-LAW.com, 27th October 2017

Source: www.out-law.com

HMRC sets out draft guidance on penalties for enablers of defeated tax avoidance – Out-Law.com

Posted October 25th, 2017 in HM Revenue & Customs, news, penalties, tax avoidance by michael

‘Draft guidance that explains when accountants, lawyers, financial advisers and auditors, amongst others, might be penalised for helping others to avoid tax has been published by HM Revenue and Customs.’

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Out-Law.com, 24th October 2017

Source: www.out-law.com

Tax evasion facilitation prevention – The Future of Law

Posted September 18th, 2017 in crime prevention, HM Revenue & Customs, law firms, legislation, news, tax evasion by tracey

‘From 30 September 2017, if someone in your firm facilitates tax evasion and you don’t have reasonable prevention procedures, you could be faced with unlimited fines, not to mention reputational damage.’

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The Future of Law, 15th September 2017

Source: blogs.lexisnexis.co.uk

Law firm faces £68,000 VAT bill after tribunal rules electronic property search fees are not disbursements – Legal Futures

‘A leading north-west law firm has been ordered to pay £68,000 in VAT for electronic local authority property searches it procured from an agency, after a tribunal ruled that they should not have been treated as disbursements.’

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Legal Futures, 18th September 2017

Source: www.legalfutures.co.uk

HMRC policy on VAT and student accommodation is wrong, says Tribunal – OUT-LAW.com

Posted August 3rd, 2017 in construction industry, HM Revenue & Customs, news, universities, VAT by tracey

‘There is “absolutely no basis” for an HM Revenue & Customs (HMRC) policy that the VAT treatment of supplies made in relation to a building by a sub-contractor depends upon the treatment adopted by the main contractor, the UK’s First-tier Tribunal has decided in a case concerning student accommodation.’

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OUT-LAW.com, 3rd August 2017

Source: www.out-law.com