“Reasonable” for LiP not to understand obligations – Litigation Futures

Posted November 27th, 2019 in appeals, costs, HM Revenue & Customs, litigants in person, news, tribunals by sally

‘Litigants in person (LiPs) who “do little to promote their cases until they are absolutely forced to” and do not “understand, let alone research” their obligations can still be regarded as acting reasonably, the First-tier Tribunal (FTT) has ruled.’

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Litigation Futures, 27th November 2019

Source: www.litigationfutures.com

Follower notices invalid, says Court of Appeal – OUT-LAW.com

‘The Court of Appeal in England has quashed follower notices issued to a participant in a film partnership on the basis that tax authority HM Revenue & Customs (HMRC) could not have been of the opinion that the judicial ruling they were based on was relevant to the taxpayer’s case.’

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OUT-LAW.com, 14th November 2019

Source: www.pinsentmasons.com

Bart Casella writes about Unexplained Wealth Orders and changes to applications for Account Freezing Orders – 23 Essex Street

Posted November 7th, 2019 in accounts, HM Revenue & Customs, London, money laundering, news by sally

‘Before UWOs came into force on 31 January 2018, I provided seminars to solicitors on the potentially far reaching effects that the orders could have, including on mortgagees and trustees of property held by individuals who qualified for an order or in relation to enforcement by HMRC in respect of inappropriate tax planning. The reality is that the investigating authorities in the UK have thus far concentrated on the ‘low hanging fruit’.’

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23 Essex Street, 4th November 2019

Source: www.23es.com

New Judgment: Routier v Commissioners for Her Majesty’s Revenue and Customs [2019] UKSC 43 – UKSC Blog

‘The issue in this appeal was whether a movement of capital between the United Kingdom and Jersey should be regarded as an internal transaction taking place within a single member state for the purposes of article 56 of the Treaty Establishing the European Community; and if not, whether the refusal of relief under section 23 in respect of the gift to the Coulter Trust is justifiable under EU law.’

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UKSC Blog, 16th October 2019

Source: ukscblog.com

Government revokes Brexit regulation after judicial review threat – Law Society’s Gazette

‘The government has pledged to not use Henry VIII powers to make Brexit legislation after a public law charity threatened legal action.’

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Law Society's Gazette, 17th October 2019

Source: www.lawgazette.co.uk

BBC presenters told to pay tens of thousands in back taxes as judge rules against them – Daily Telegraph

Posted September 19th, 2019 in BBC, contract of employment, HM Revenue & Customs, news, self-employment, taxation by tracey

‘Three BBC news presenters have been told to pay hundreds of thousands of pounds in back taxes, despite the High Court finding that the corporation forced them into the wrong contracts.’

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Daily Telegraph, 18th September 2019

Source: www.telegraph.co.uk

HMRC faces legal fight for handing Britons’ data to US tax officials – The Guardian

‘HMRC is facing a legal battle to block it from handing personal details about British citizens to US tax authorities. The case could have wide-ranging implications for tens of thousands of so-called accidental Americans who left the US when they were months or years old but risk having their British bank accounts frozen for failing to comply with the US tax requirements.’

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The Guardian, 12th September 2019

Source: www.theguardian.com

HMRC escapes costs after defending appeal over ‘chaotic’ decision – Law Society’s Gazette

Posted September 10th, 2019 in appeals, costs, HM Revenue & Customs, news, taxation by tracey

‘HM Revenue & Customs will not have to pay the £6,245 costs of a wine wholesaler who successfully appealed a decision notice, a tribunal has ruled.’

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Law Society's Gazette, 9th September 2019

Source: www.lawgazette.co.uk

VAT reverse charge – Practical Law: Construction Blog

Posted September 5th, 2019 in construction industry, HM Revenue & Customs, news, VAT by tracey

‘Coming into effect on 1 October 2019, the reverse charge in relation to building and construction services is set to bring about a major change in how VAT is handled in the construction sector. All those involved – including developers – need to be aware of when it will apply and how it will work.’

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Practical Law: Construction Blog, 3rd September 2019

Source: constructionblog.practicallaw.com

Discovery assessments: the Court of Appeal in Tooth – OUT-LAW.com

Posted June 24th, 2019 in appeals, documents, HM Revenue & Customs, news, tax evasion, taxation, time limits by tracey

‘The Court of Appeal decided in the Tooth case that finding a different reason for under assessment or a different mechanism for assessing an insufficiency of tax HMRC already knew about was not enough to enable HMRC to issue a discovery assessment.’

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OUT-LAW.com, 21st June 2019

Source: www.pinsentmasons.com

Tribunal confirms surcharge on pension liberation scheme user – OUT-LAW.com

Posted May 30th, 2019 in HM Revenue & Customs, loans, news, penalties, pensions, taxation by tracey

‘An unauthorised payment surcharge imposed on an individual who participated in a pension liberation scheme was confirmed by the tax tribunal as it said the individual had not acted reasonably in entering into the scheme.’

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OUT-LAW.com, 29th May 2019

Source: www.out-law.com

Entrepreneurs’ Relief: preference shares were ‘ordinary share capital’, says Tribunal – OUT-LAW.com

Posted May 28th, 2019 in dividends, HM Revenue & Customs, news, shareholders, taxation, tribunals by tracey

‘Preference shares which carried the right to a fixed cumulative preferential dividend were ‘ordinary share capital’ for the purposes of calculating entrepreneurs’ relief, the First-tier Tribunal has decided.’

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OUT-LAW.com, 24th May 2019

Source: www.out-law.com

Tribunal rules on HMRC’s excise warehousekeeper approval revocation – OUT-LAW.com

Posted April 11th, 2019 in customs and excise, HM Revenue & Customs, news, warehousing by sally

‘The UK tax tribunal has found that HM Revenue & Customs (HMRC) acted unreasonably in revoking certain approvals of an excise warehousekeeper, in a case concerning logistics provider Kammac plc and ordered HMRC to conduct a further review of its decision.’

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OUT-LAW.com, 10th April 2019

Source: www.out-law.com

Tax tribunal: presenter Lorraine Kelly not ’employee’ of ITV – OUT-LAW.com

‘TV presenter Lorraine Kelly has won an employment tax case against HM Revenue and Customs (HMRC), after the first-tier tribunal found that she was not an ’employee’ of ITV to whom the IR35 disguised employment provisions should apply.’

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OUT-LAW.com, 22nd March 2019

Source: www.out-law.com

Lorraine Kelly wins £1.2m tax case against HMRC over ITV work – BBC News

‘Lorraine Kelly has won a row over a £1.2m tax bill, after a judge ruled she was not employed by ITV, but performs as her “chatty” TV persona.’

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BBC News, 21st March 2019

Source: www.bbc.co.uk

Supreme Court: income tax must be deducted from creditor interest – OUT-LAW.com

‘Income tax must be deducted before administrators can pay out statutory interest to the creditors of an insolvent company, the UK’s highest court has confirmed.’

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OUT-LAW.com, 14th March 2019

Source: www.out-law.com

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