Constantine Christofi

RPC

Articles

Results 1 to 5 of 192


Investments met the 'risk to capital' test required for Enterprise Investment Scheme relief

United Kingdom - August 4 2022 In Inferno Films Ltd v HMRC [2022] UKFTT 141 (TC), the FTT allowed the taxpayer's appeal against HMRC's refusal to authorise the issue of compliance…

Adam Craggs

Tax Bites - August 2022

OECD, United Kingdom - August 4 2022 Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world…

Adam Craggs

Agent was careless notwithstanding white space disclosure

United Kingdom - July 27 2022 In Timothy Johnson and another v HMRC [2022] UKFTT 156 (TC), the First-tier Tribunal (FTT) held that discovery assessments were valid as a loss of tax…

Tax Bites - July 2022

OECD, United Kingdom - July 7 2022 Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world…

Adam Craggs

Permission from the Upper Tribunal needed to argue a new point which was not before the First-tier Tribunal

United Kingdom - June 15 2022 In Wyatt Paul v HMRC [2022] UKUT 116 (TCC), the Upper Tribunal (UT) confirmed that a party must seek the UT's permission to argue a point that was not…