HM Revenue & Customs – Page 7

Regina v Doran and another – WLR Daily

Posted March 23rd, 2015 in appeals, confiscation, customs and excise, HM Revenue & Customs, law reports, proceeds of crime, proportionality, sentencing, VAT by sally

Regina v Doran and another [2015] EWCA Crim 384; [2015] WLR (D) 129

‘A surveillance operation mounted by Revenue and Customs because they suspected that a consignment of cigarettes were being imported with the purpose of evading the duty payable did not result in a disconnection between the goods and the importers. Revenue and Customs were thereby monitoring the import, not controlling it, so that a judge was entitled to find that the importers were “holding” the goods within the meaning of regulation 13(1) of the Tobacco Products Regulations 2001 and, by that means, were retaining their connection with the goods at the excise duty point.’

WLR Daily, 17th March 2015

Source: www.iclr.co.uk

Tribunal finds in favour of property developer who was not trading – RPC Tax Take

Posted March 19th, 2015 in appeals, HM Revenue & Customs, news, rent, tribunals by sally

‘In Terrace Hill (Berkeley) Ltd v HMRC[1], the First-tier Tribunal (“the FTT”) rejected HMRC’s arguments and concluded that a property developer’s activity in relation to the development of an office property was an investment rather than a trading activity and allowed its appeal.’

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RPC Tax Take, 11th March 2015

Source: www.rpc.co.uk

Disclosure requirements for ‘high risk’ UK tax avoidance scheme promoters come into force – OUT-LAW.com

Posted March 11th, 2015 in disclosure, HM Revenue & Customs, news, tax avoidance by tracey

‘Promoters of tax avoidance schemes that have been identified as “high risk” by UK tax authorities must now publicise that they are being monitored so that potential customers are aware of the risks of using them, HM Revenue and Customs (HMRC) has announced.’

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OUT-LAW.com, 10th March 2015

Source: www.out-law.com

Regina (Ingenious Media Holdings Ltd) v Revenue and Customs Commissioners – WLR Daily

Posted March 10th, 2015 in appeals, confidentiality, disclosure, HM Revenue & Customs, law reports, media, public interest, tax avoidance by tracey

Regina (Ingenious Media Holdings Ltd) v Revenue and Customs Commissioners: [2015] EWCA Civ 173; [2015] WLR (D) 104

‘In the particular circumstances of the case limited disclosures made by a Revenue and Customs official in an “off the record” briefing with journalists concerning tax avoidance schemes had been made “for the purposes” of a function of the Revenue and Customs, within section 18(2)(a)(i). Therefore there had been no breach of article 18(1) of the Commissioners for Revenue and Customs Act 2005, which required the commissioners to maintain confidentiality of information about a taxpayer’s affairs.’

WLR Daily, 4th March 2015

Source: www.iclr.co.uk

HSBC should face UK criminal charges, says former public prosecutor – The Guardian

Posted February 23rd, 2015 in banking, conspiracy, foreign jurisdictions, fraud, HM Revenue & Customs, international law, news, ombudsmen, prosecutions, public interest, subsidiary companies, tax evasion by sally

‘HSBC’s Swiss arm is potentially open to a range of criminal charges in Britain because there is “credible evidence” that it has had a role in enabling tax evasion, according to a former director of public prosecutions.’

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The Guardian, 22nd February 2015

Source: www.guardian.co.uk

Eclipse Film Partners No 35 LPP v Revenue and Customs Commissioners – WLR Daily

Posted February 19th, 2015 in appeals, HM Revenue & Customs, income tax, interest, law reports, taxation by sally

Eclipse Film Partners No 35 LPP v Revenue and Customs Commissioners [2015 EWCA Civ 95; [2015] WLR (D) 71

‘On the proper meaning and application of “trade” in sections 5 and 863(1) of the Income Tax (Trading and Other Income) Act 2005 and section 362 (1)(b) of the Income and Corporation Taxes Act 1988 the taxpayer carried on the business of exploiting films not amounting to a trade. Accordingly, the taxpayer’s members were not entitled to tax relief in respect of interest on their borrowings.’

WLR Daily, 17th February 2015

Source: www.iclr.co.uk

HMRC failed to prosecute British property mogul who did not pay any tax for 20 years – The Independent

Posted February 17th, 2015 in HM Revenue & Customs, news, tax evasion, taxation by sally

‘HMRC failed to prosecute a British property mogul who did not submit returns or pay any tax for 20 years, it was claimed last night.’

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The Independent, 14th February 2015

Source: www.independent.co.uk

HMRC Dishonesty Allegation “seriously flawed” – RPC Tax Take

Posted January 15th, 2015 in banking, fraud, HM Revenue & Customs, news, taxation, tribunals, VAT by sally

‘The First-tier Tribunal (Tax Chamber) (“FTT”) has ruled, in Citibank NA v Revenue and Customs Commissioners, that HMRC’s pleadings were “seriously flawed”. When alleging fraud against a taxpayer, HMRC must clearly plead that the taxpayer had a dishonest state of mind.’

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RPC Tax Take, 14th January 2015

Source: www.rpc.co.uk

HMRC raid on claims management company was lawful, High Court rules – Litigation Futures

Posted December 15th, 2014 in claims management, documents, HM Revenue & Customs, legal profession, news, privilege, search & seizure, warrants by tracey

‘HM Revenue and Customs (HMRC) did not act unlawfully when it searched and removed files from a claims management company it was investigating, the High Court has ruled.’

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Litigation Futures, 15th December 2014

Source: www.litigationfutures.com

What are the rules on HMRC naming and shaming those who owe tax? – Daily Telegraph

Posted November 24th, 2014 in HM Revenue & Customs, news, tax evasion by sally

‘HMRC’s controversial tactic of publishing a list of tax dodgers’ details has outed 77 individuals and businesses this year. How exactly did they make the list?’

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Daily Telegraph, 24th November 2014

Source: www.telegraph.co.uk

How October 1 will change your life – Daily Telegraph

Posted October 1st, 2014 in alcohol abuse, children, compensation, copyright, Driver & Vehicle Licensing Agency, families, health, HM Revenue & Customs, legislation, mortgages, news, patents, taxation, victims, wills by tracey

‘As a number of new laws come into effect this week, we take a look at how your life will be affected.’

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Daily Telegraph, 1st October 2014

Source: www.telegrpah.co.uk

Compensation for Injury to Feelings Taxable – No. 5 Chambers

Posted September 25th, 2014 in age discrimination, compensation, HM Revenue & Customs, news, taxation, tribunals by sally

‘Anthony Korn reports on the recent judgment of First Tier Tribunal Tax Chamber in Moorthy v The Commissioners for Her Majesty’s Revenue and Customs (TCO3952).’

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No. 5 Chambers, 19th September 2014

Source: www.no5.com

Regina (Panesar) v Central Criminal Court and another – WLR Daily

Posted August 22nd, 2014 in Crown Court, documents, HM Revenue & Customs, jurisdiction, law reports, search & seizure, warrants by tracey

Regina (Panesar) v Central Criminal Court and another; [2014] EWHC 2821 (Admin); [2014] WLR (D) 382

‘Notwithstanding that the material in question had been seized without good grounds and that the relevant warrants had been quashed, the Crown Court enjoyed jurisdiction to hear an application that material held subsequent to seizure in execution of search warrants should be retained by an investigating authority.’

WLR Daily, 14th August 2014

Source: www.iclr.co.uk

Senior managers ‘personally liable’ for anti-money laundering check failings at money service businesses, says HMRC – OUT-LAW.com

Posted August 15th, 2014 in HM Revenue & Customs, identity fraud, money laundering, news, terrorism, terrorism prevention & investigation measures by tracey

‘Senior managers at ‘money service businesses’ face up to two years imprisonment and an unlimited fine if their neglect leads to money laundering or terrorist financing activities, HM Revenue & Customs (HMRC) has warned.’

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OUT-LAW.com, 14th August 2014

Source: www.out-law.com

HMRC closing the gap on tax avoidance – RPC Commercial Disputes Blog

Posted August 8th, 2014 in complaints, financial advice, HM Revenue & Customs, news, tax avoidance by sally

‘Anyone who has invested in, promoted, or advised on any form of tax mitigation scheme may be feeling slightly nervous following the latest announcement from HMRC concerning the on-going saga of tax avoidance. And understandably so.’

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RPC Commercial Disputes Blog, 7th August 2014

Source: www.rpc.co.uk

Trading “with a view to the making of a profit” – an objective or subjective test? – RPC Commercial Disputes Blog

Posted August 7th, 2014 in appeals, corporation tax, HM Revenue & Customs, news by sally

‘In Beacon Estates (Chepstow) Ltd v HMRC [2014] UKFTT 686 (TC), the First-tier Tribunal (Tax Chamber) (‘FTT’) allowed the taxpayer’s appeal, holding that ‘with a view to’ in section 393A(3), Income and Corporation Taxes Act 1988 (‘ICTA’)[1] imports an objective test when considering relief for trading losses.’

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RPC Commercial Disputes Blog, 6th August 2014

Source: www.rpc.co.uk

Regina (Privacy International and others) v Her Majesty’s Revenue and Customs Commissioners – WLR Daily

Posted May 29th, 2014 in disclosure, HM Revenue & Customs, law reports, third parties by michael

Regina (Privacy International and others) v Her Majesty’s Revenue and Customs Commissioners [2014] EWHC 1475 (Admin); [2014] WLR (D) 234

‘The margin of discretion afforded HM Revenue and Customs Commissioners in considering whether to disclose to a third party information about its export control functions under section 18(2)(a) and (d) of the Commissioners for Revenue and Customs Act 2005 could not be uniformly categorised and would vary according to the facts. It might be, in some circumstances, materially or even very substantially circumscribed but in other cases it might be relatively broad and there was no convincing wisdom in seeking to categorise the margin in quantitative terms that were wide, middling or narrow.’

WLR Daily, 12th May 2014

Source: www.iclr.co.uk

Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Comrs – WLR Daily

Posted May 29th, 2014 in appeals, HM Revenue & Customs, law reports, repayment, set-off, theatre, VAT by michael

Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Comrs [2014] EWCA Civ 684; [2014] WLR (D) 232

‘Where the taxpayer made a claim for repayment of VAT which had been paid owing to a mistake, all the consequences of the mistake were to be taken into account in assessing the quantum of his claim. The revenue was, therefore, entitled under section 81(3A) of the Value Added Tax Act 1994 to take into account both credits and debits and to set off amounts of input tax it had wrongly paid to the taxpayer against the amount the taxpayer now claimed to be repaid in respect of output tax it wrongly paid to the revenue.’

WLR Daily, 22nd May 2014

Source: www.iclr.co.uk

Regina (Revenue and Customs Commissioners) v Her Majesty’s Coroner for the City of Liverpool (Association of Personal Injury Lawyers intervening) – WLR Daily

Posted May 29th, 2014 in coroners, HM Revenue & Customs, industrial injuries, inquests, law reports by michael

Regina (Revenue and Customs Commissioners) v Her Majesty’s Coroner for the City of Liverpool (Association of Personal Injury Lawyers intervening) [2014] EWHC 1586 (Admin); [2014] WLR (D) 226

‘The Revenue and Customs Commissioners were bound, by necessary implication, to comply with a notice issued by a coroner pursuant to Schedule 5 to the Coroners and Justice Act 2009, requiring them to provide an occupational history in respect of a deceased person.’

WLR Daily, 21st May 2014

Source: www.iclr.co.uk

Eastenders in Supreme Court: A1P1 filling in the gaps – UK Human Rights Blog

Posted May 16th, 2014 in appeals, costs, Crown Prosecution Service, HM Revenue & Customs, news, proceeds of crime, receivers, remuneration, restraint orders by sally

‘Not Albert Square, but it could be. The Crown Prosecution Service suspect two individuals of a massive duty/VAT fraud in their cash and carry businesses. The CPS go to the Crown Court (in the absence of the individuals) and get an order to appoint a receiver (i.e. a paid manager) to run the affairs of companies (Eastenders) in which the individuals are involved, as well as a restraint order against the individuals. Both receivership and restraint orders are set aside some months later by the Court of Appeal, on the basis that the HMRC investigator’s statements were largely “broad and unsupported assertions”. Problem: by then the receiver had run up £772,547 in fees.’

Full story

UK Human Rights Blog, 15th May 2014

Source: www.ukhumanrightsblog.com