Constantine Christofi

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Cheshire Centre - HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour

United Kingdom - November 18 2020 In HMRC v Cheshire Centre for Independent Living 2020 UKUT 275 (TCC), the Upper Tribunal (UT) ordered HMRC to pay the taxpayer's costs even though...

Taxing Matters: A handy guide to appeals

United Kingdom - October 27 2020 Welcome to the eighth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the...

Alice Kemp.

Box - child benefit charge interpreted as 'income' for the purpose of discovery assessments

United Kingdom - October 14 2020 In Martin Richard Box v HMRC 2020 UKFTT 353 (TC), the First-tier Tribunal (FTT) dismissed the taxpayer's appeal concerning liability to pay the...

A General AntiAvoidance Rule?

United Kingdom - October 1 2020 A House of Commons Library Briefing Paper looks at the case that has been made for a general antiavoidance rule (GAAR) and the Government's...

Adam Craggs.

HMRC guidance on R&D relief for costs of furloughed employees

United Kingdom - October 1 2020 HMRC has updated page CIRD83200 of its Corporate Intangibles Research and Development Manual to provide guidance on whether costs of furloughed...

Adam Craggs.