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Mehrban - Discovery assessments invalid due to staleness

United Kingdom - May 12 2021 In Kashif Mehrban v HMRC [2021] UKFTT 53 (TC) the First-tier Tribunal (FTT) held that a three-year delay in issuing a 'discovery' assessment issued…

Tax Bites - May 2021

OECD, United Kingdom - May 7 2021 Welcome to the latest edition of RPC's Tax Bites ­ providing monthly bite­sized updates from the tax world…

Disputes Yearbook 2021: Criminal tax disputes

United Kingdom - May 7 2021 As part of the acclaimed Disputes Yearbook, Legal Business interviewed members of our disputes team exploring key areas of the market and what RPC…

Inmarsat Global - Upper Tribunal confirms successor company not entitled to capital allowances incurred by its predecessor on satellite launch costs

United Kingdom - May 5 2021 In Inmarsat Global Ltd v HMRC [2021] UKUT 59 (TCC), the Upper Tribunal (UT) upheld the First-tier Tribunal's (FTT) decision that a company was not…

Furlough, fraud and the FIS

United Kingdom - May 4 2021 Twenty episodes ago, in early summer last year, our Taxing Matters podcast focused on the newly emerging risk of furlough fraud. Now, nearly a year on…

Balhousie - sale and leaseback does not constitute disposal of 'entire interest' in property

European Union, United Kingdom - April 28 2021 In Balhousie Holdings Ltd v HMRC [2021] UKSC 11, the Supreme Court allowed the taxpayer’s appeal, holding that a sale and leaseback was not a disposal…

Bennedy's Developments - Tribunal allows taxpayer's appeal against daily penalties for late filing of ATED return

United Kingdom - April 20 2021 In Bennedy's Developments Ltd v HMRC [2021] UKFTT 21 (TC), the First-tier Tribunal (FTT) has allowed the taxpayer's appeal against daily penalties for…

The Trade-off: Reduced juror numbers in criminal trials

United Kingdom, USA - April 19 2021 The backlog of criminal cases (especially for those relating to fraud) has increased considerably. It is reaching worrying levels resulting in…

Outram - Tribunal prevents HMRC from relying on new argument

United Kingdom - April 14 2021 In Outram and another v HMRC [2021] UKFTT 29 (TC) the First-tier Tribunal (FTT) prevented HMRC from relying on a new argument contained in its…

Eastern Power Networks - Court of Appeal confirms that HMRC does not need to close its enquiries

United Kingdom - April 7 2021 In Eastern Power Networks plc and others v HMRC [2021] EWCA Civ 283, the Court of Appeal (CofA) has upheld the Upper Tribunal's (UT) decision that it…