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Blockchain: Revolutionary technology… or the perfect opportunity for fraudsters

United Kingdom - December 6 2021 In recent times it seems that the word crypto, and the underlying blockchain technology associated with it, is on everyone’s lips. From Elon Musk's…

Tax Bites - December 2021

United Kingdom - December 2 2021 Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world…

Vitol Aviation - Tribunal directs HMRC to issue closure notices where diverted profits tax review periods are ongoing

United Kingdom - December 1 2021 In Vitol Aviation UK Ltd and others v HMRC [2021] UKFTT 0353 (TC), the First-tier Tribunal (FTT) granted the Applicants' application for closure…

Customs and excise quarterly update - November 2021

European Union, United Kingdom - November 30 2021 In this update we report on (1) the revised timetable for border controls on imports from the EU; (2) regulations regarding the new Freeports; and (3)…

Hampton George Hewitt - UT dismisses appeal against refusal by FTT of application for permission to appeal out of time

European Union, United Kingdom - November 25 2021 In Hampton George Hewitt v HMRC [2021] UKUT 231 (TCC), the Upper Tribunal (UT) dismissed the appeal of Mr Hewitt against the decision of the…

Andrew Ellis and Jane Bromley - FTT confirms DIY housebuilders can make interim VAT claims during redevelopment

United Kingdom - November 25 2021 In Andrew Ellis and Jane Bromley v HMRC [2021] UKFTT 0343 (TC), the FTT allowed the taxpayers' appeal against a refusal by HMRC to allow a second…

Babylon Farm - UT dismisses appeal as taxpayer not in business

United Kingdom - November 25 2021 In Babylon Farm Ltd v HMRC [2021] UKUT 0224 (TCC), the taxpayer carried on a farming business and had been registered for VAT since 1991. By the time…

[email protected] Update - November 2021

European Union, United Kingdom - November 25 2021 Welcome to the November 2021 edition of RPC's [email protected], an update which provides analysis and news from the VAT world relevant to your business. News HMRC…

Crippin - ancillary dwelling qualified for principal private residence relief

United Kingdom - November 24 2021 In Roger Crippin v HMRC [2021] UKFTT 0351 (TC), the First-tier Tribunal (FTT) held that a three-bedroom annex to a main property qualified for…

Clearer lines of communication

United Kingdom - November 22 2021 With increasing pressure on HMRC to collect more tax with less resource, it is more important than ever to communicate effectively with HMRC. In this…