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16 results found

Article

RPC | United Kingdom | 28 Sep 2016

N Brown Group Plc: Tribunal confirms there is no going back once a taxpayer has opted out of the costs regime

In N Brown Group Plc and Another v HMRC 2016 UKFTT 445 (TC), the First-tier Tribunal (FTT), has confirmed that it did not have the power to permit a

Article

RPC | United Kingdom | 17 Aug 2016

SIPP scheme administrator avoids 'pension liberation' tax charge

In a recent case the First-tier Tribunal (FTT) has found that HMRC was wrong to refuse Sippchoice's application for the discharge of liability to

Article

RPC | United Kingdom | 20 Jan 2016

HMRC fails to satisfy the Tribunal that residential property purchased for a pension fund was "taxable property"

In J & A Young (Leicester) Limited and Others v HMRC 2015 UKFTT 0638 (TC) TC 04771, the First-tier Tribunal (FTT), has allowed the taxpayers'

Article

RPC | United Kingdom | 16 Oct 2015

Tribunal considers Tower M Cashback and scope of 'conclusion' in closure notice

In B & K Lavery Property Trading Partnership v HMRC, the First-tier Tribunal (FTT) declined the Appellant's application to strike out HMRC's case

Article

RPC | United Kingdom | 10 Sep 2015

Think long and hard before withdrawing your appeal

In Rolls Group & Others HMRC, the First-tier Tribunal (FTT) has refused to reinstate VAT appeals, pursuant to an application made under Rule 17(3)

Article

RPC | United Kingdom | 7 Aug 2015

High Court dismisses investors' judicial review challenge to the legality of APNs in Rowe and Others v HMRC

The eagerly awaited judgment of the Administrative Court (Mrs Justice Simler) in Nigel Rowe and Others v HMRC, was handed down last Friday. The

Article

RPC | United Kingdom | 3 Jun 2015

Defendants receive custodial sentences for contempt of court in VAT case

In the recent case of HMRC v Munir & Others, HMRC successfully applied to the Court for committal of three company officers for contempt of court

Article

RPC | United Kingdom | 16 Apr 2015

Taxpayer succeeds in his application for judicial review of HMRC's decision not to return overpaid income tax

In R (on the application of Andrew Michael Higgs) v HMRC 2015 UKUT 0092 (TCC), the Upper Tribunal ("UT"), exercising its jurisdiction to consider

Article

RPC | United Kingdom | 11 Mar 2015

Tribunal finds in favour of property developer who was not trading

In Terrace Hill (Berkeley) Ltd v HMRC, the First-tier Tribunal ("the FTT") rejected HMRC's arguments and concluded that a property developer's

Article

RPC | United Kingdom | 19 Nov 2014

HMRC's application for security for costs refused

The Upper Tribunal (Judge Berner) has dismissed an application for security for costs made by HMRC in a case which involved an appeal against a

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