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Osborne: Tribunal takes a dive into allowable expenditure

United Kingdom - November 25 2020 In Robert John Osborne v HMRC [2020] UKFTT 373 (TC), the First-tier Tribunal (FTT) held that expenditure on fitness training was allowed because it…

Customs and Excise quarterly - November 2020

United Kingdom - November 24 2020 In this update we report on (1) import duty and VAT when importing decorations and awards; (2) the moving of excise goods under the Northern Ireland…

Taxing Matters: An interview with the President of the First Tier Tribunal

United Kingdom - November 23 2020 Welcome to the Taxing Matters podcast - in this episode, we are joined by a very special guest; Judge Sinfield, President of the First Tier Tribunal…

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…

HMRC issues nudge letters targeting residence and domicile

United Kingdom - November 16 2020 In an extension of its 'nudge' letters campaign, HMRC is writing to wealthy taxpayers encouraging them to bring their tax affairs into line

Belloul - Ignorance of the law was a 'reasonable excuse'

United Kingdom - November 11 2020 In Bachir Mohamed Belloul v HMRC [2020] UKFTT 312, the First-tier Tribunal (FTT) held that a taxpayer's ignorance of the law was a 'reasonable excuse'…

Top COP9 tips in the era of furlough fraud

United Kingdom - November 10 2020 Welcome to the ninth episode of our Taxing Matters podcast. In this series we review land-mark cases and key tax developments and discuss the…

HMRC finalises its guidance on offshore receipts from intangibles

United Kingdom - November 5 2020 HMRC has published guidance on the taxation of offshore receipts in respect of intangible property referable to the sale of goods, or provision of…

HMRC updates its off-payroll working manual

United Kingdom - November 5 2020 HMRC has updated its Employment Status Manual dealing with the extended off­payroll working rules for the private sector. In particular, guidance…

EU updates its list of non-co-operative jurisdictions

European Union, OECD, United Kingdom - November 5 2020 The EU has updated its list of non­co­operative jurisdictions for tax purposes…