Dec 21, 2022 Embiricos v HMRC – a second bite of the procedural cherry By Luke Silverman Earlier this year, in Embiricos v HMRC [2022] EWCA Civ 3, the Court of Appeal held that HMRC could not issue a partial closure notice to...
Nov 24, 2022 Expenses of management: what the judgment in Centrica means for the deductibility of deal fees By Lawrence Parkin The Court of Appeal's judgment in HMRC v Centrica Overseas Holdings Limited denies a corporation tax deduction for a range of sell-side...
Jun 09, 2022 A more appealing position: changes to applying for permission to appeal By Sophie Rhind As a successful party in litigation, content with the outcome of a decision, you would not expect to have to give immediate consideration...
May 26, 2022 Can't PAYE? We'll take it away! HMRC's discretion to disapply PAYE By Jackelyn West Jamie Golding In the recent decision of Hoey v HMRC EWCA Civ 656 (Hoey), the Court of Appeal confirmed that HMRC has a very wide discretion to disapply...
Mar 25, 2022 Spring Statement 2022: key announcements for tax compliance By Jackelyn West Sophie Rhind It comes as no surprise that the Spring Statement 2022 is focused on the cost of living crisis exacerbated by the war in Ukraine. As well...
Mar 01, 2022 Supreme Court refuses permission in Development Securities By Jackelyn West A year ago we wrote about the Court of Appeal’s decision in Revenue and Customs Commissioners v Development Securities plc and others...
Feb 14, 2022 The big freeze on crypto-assets: HMRC seizes its first ever NFT By Neill Blundell James Reid HM Revenue & Customs (HMRC) has announced its first ever seizure of Non-Fungible Tokens (NFTs) as part of a £1.4m VAT fraud...
Dec 14, 2021 No decision? No problem: challenging tax in the High Court By Jackelyn West In most circumstances, a decision issued by HMRC may be appealed to the First-tier Tax Tribunal or, if the dispute raises public law...
Dec 10, 2021 Mind the (interpretation) gap: Governmental attitudes towards "incorrect" legal interpretations By Gideon Sanitt Victoria Braid The Times has recently reported that the Government is seeking to limit the power of the courts to overrule decisions made by ministers...
Dec 02, 2021 An unappealing position: lack of clarity in Dunsby v HMRC on when permission to appeal is required By Sophie Rhind The recent Upper Tribunal (UT) case of Dunsby v HMRC [2021] UKUT 0289 (TCC) has raised again the issues that parties face when appealing...
Nov 16, 2021 Policy in practice episode 3: What next for judicial review? By David Gauke Gideon Sanitt Jonathan Pratt In episode 3 of our policy in practice podcast David Gauke and Gideon Sanitt chat with Jonathan Pratt about the Government's proposals...
Nov 08, 2021 HMRC's focus on CJRS compliance grows now that support has come to an end By Jackelyn West 15 months ago, we wrote about HMRC’s announced plans to start recovery action of overpaid grants under the Coronavirus Job Retention...
Jan 19, 2021 Assessing the government's proposed reforms to appealing from the Upper Tribunal By Macfarlanes The government has recently consulted on proposals to reform the test for permission to appeal from the Upper Tribunal to the Court of...
Nov 25, 2020 How mistaken were we about mistakes of law? The Supreme Court’s new approach By Macfarlanes In Test Claimants in the Franked Investment Income Group Litigation v HMRC [2020] UKSC 47 (FII) the Supreme Court has redefined the...
Jul 09, 2020 HMRC relax ADR policy following tribunal statement By Macfarlanes On 25 June, HMRC published a revised policy on dealing with applications to use the alternative dispute resolution (ADR) service to...
Apr 15, 2020 Covid-19: Implications for tax investigations and disputes By Ashley Greenbank The headline “HMRC suspends some tax investigations due to pandemic” in this morning’s Financial Times might suggest that HMRC has...