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RPC | OECD, United Kingdom | 5 May 2022

Tax Bites - May 2022

HMRC has recently published guidance on its new power, introduced in section 91 and Schedule 13, Finance Act 2022, to charge an additional penalty on…
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RPC | United Kingdom | 5 May 2022

Tribunal confirms television presenter not subject to IR35 rules

In Basic Broadcasting Ltd v HMRC [2022] UKFTT 48 (TC), the FTT held that hypothetical contracts between the BBC/ITV and a personal service company…
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RPC | United Kingdom | 28 Apr 2022

[email protected] update - April 2022

Welcome to the April 2022 edition of RPC's [email protected], an update which provides analysis and news from the VAT world relevant to your business…
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RPC | United Kingdom | 28 Apr 2022

Tasca Tankers Ltd - UT allows HMRC's appeal against FTT's decision to refuse HMRC's strike out application

In HMRC v Tasca Tankers Ltd [2022] UKUT 88 (TCC), the Upper Tribunal (UT) heard an appeal against the refusal of the FTT to strike out an appeal of…
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RPC | United Kingdom | 28 Apr 2022

The Mayor's Office for Policing and Crime - FTT decides that HMRC can rely on unjust enrichment defence to a section 80 claim made by a public body

In The Mayor's Office for Policing and Crime v HMRC [2022] UKFTT 00095 (TC), the FTT considered whether HMRC could rely on the unjust enrichment…
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RPC | United Kingdom | 28 Apr 2022

Glanbia Milk Ltd - FTT decides that flapjacks are not "cakes" for VAT purposes

In Glanbia Milk Ltd v HMRC [2022] UKFTT 00108 (TC), Glanbia Milk Ltd (GML) appealed to the First-tier Tribunal (FTT) against a decision of HMRC to…
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RPC | OECD, United Kingdom | 7 Apr 2022

Tax Bites - April 2022

Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world…
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RPC | United Kingdom | 4 Apr 2022

HMRC updates its cryptoassets manual

HMRC has updated its cryptoassets manual "HMRC Cryptoassets Manual: CRYPTO60000". The update sets out HMRC's approach to decentralised finance (DeFi)…
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RPC | United Kingdom | 4 Apr 2022

HMRC updates uncertain tax treatment guidance

HMRC has published its revised guidance on the notification obligation applying to large businesses taking uncertain tax positions from 1 April 2022…
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RPC | United Kingdom | 31 Mar 2022

Y4 Express Ltd - Upper Tribunal decides that input VAT on postage payments was not recoverable

The Y4 Express Ltd v HMRC [2022] UKUT 40 (TC), the UT found that a company could not recover VAT on delivery charges as its suppliers were not in…
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