Nick Allan

RPC

Articles

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FTT decision pays dividends for Mr and Mrs jones

United Kingdom - January 29 2015 In Richard Jones, Julie Jones v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) has decided that the owners of an insolvent recruitment…

Tribunal adopts a literal interpretation of the provisions in allowing the taxpayer's appeal

United Kingdom - December 11 2014 In Philip Shirley v HMRC, the First-tier Tribunal (Tax Chamber) (FTT) concluded that a provision in a statute rewritten as part of the Tax Law…

Tax Tribunal confirms the time period in which HMRC must open an enquiry

United Kingdom - October 30 2014 As readers will be aware, HMRC generally has twelve months from the date a company files a return to open an enquiry. In Dock and Let Ltd v…

Claim for entrepreneurs' relief succeeds: tribunal finds that the removal from the payroll did not end taxpayer's employment

United Kingdom - September 17 2014 The First-tier Tribunal (Tax Chamber) (FTT) has decided in Corbett v HMRC that removing a taxpayer from a company's payroll before a sale of that…

Searching for answers – Google v Gonzlez

European Union - May 16 2014 Data protection unusually made headline news yesterday when the Grand Chamber of the European Court of Justice (the ECJ) handed down its landmark…