In a recent case the First-tier Tribunal (FTT) has found that a taxpayer was not fraudulent or negligent in the completion of his tax return when
In the case of R, A and M Gardiner v HMRC, the First-tier Tribunal (Tax Chamber) ('FTT') overturned penalties imposed by HMRC on the appellant
In an interesting development that should be welcomed by company directors in particular, the First-tier Tribunal held in O’Rorke v HMRC 2011 UKFTT 839 that a subjective test of neglect applies when determining whether a company’s failure to pay National Insurance Contributions (‘NICs’) can be attributed to neglect on the part of an officer (and thus render him or her personally liable to pay the unpaid NICs).
The ECJ have released their eagerly awaited judgment in the long running battle between Rank Group Plc and HMRC over the VAT treatment of gaming machines (see Commissioners for HMRC v Rank Group Plc C-25910 & C-26010).
I am always on the look out for cases which involve discovery assessments because the opportunity for HMRC to raise assessments out of time is obviously very important indeed.
Tax disputes arise for a range of different reasons: HMRC changes its policy or targets an avoidance scheme, a tax professional provides incorrect advice, or a taxpayer implements advice incorrectly.
The recent case of Colin Moore v HMRC FTC822010 is rather alarming and represents a clear warning to anybody enclosing information with their tax return.
While negligence claims against law firms are a fact of life, recessions cause a spike to occur both in terms of number and size of claim.
Group relief is an exemption from stamp duty land tax (SDLT) which allows companies in the same group to move properties between themselves for commercial reasons without any SDLT implications.
The rule in Hastings-Bass had been settled law for many years.