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Tax Bites - December 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreCustoms and excise quarterly update - November 2022
Welcome to the November 2022 edition of RPC's Customs and Excise Quarterly Update. In order to enhance your reading experience, we have adapted the format. We hope you like it
Read moreV@ update - November 2022
Welcome to the November 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - November 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - October 2022
Welcome to the October 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - October 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - September 2022
Welcome to the September 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreHMRC announces latest 'nudge' letter campaign concerning 'Persons of Significant Control' and share disposals
HMRC's Wealthy External Forum has revealed that it is sending nudge letters to people who are recorded as being 'Persons of Significant Control' in unquoted companies.
Read moreTax Bites - September 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreHMRC prepares for new 'nudge' letter campaign aimed at offshore corporates owning UK property
HMRC are targeting offshore corporates that own UK property and who may not have met all of their UK tax obligations. HMRC have confirmed that they will be launching a new campaign in September 2022.
Read moreV@ update - August 2022
Welcome to the August 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly update - August 2022
Welcome to the August 2022 edition of RPC's Customs and Excise Quarterly Update.
Read moreTax Bites - August 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreTax Bites - July 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreHMRC investigating hundreds of UK customers of Puerto Rico-based Euro Pacific Bank
HMRC investigating hundreds of UK customers of Puerto Rico-based Euro Pacific Bank.
Read moreV@ update - July 2022
Welcome to the July 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreV@ update - June 2022
Welcome to the June 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreNon-compliance with CrimPR does not render otherwise timely information a nullity
The Court confirmed that, while offences must be charged within any applicable time limit for charging, the requirement that the charge must contain "such particulars of the conduct constituting the commission of the offence as to make clear what the prosecutor alleges against the defendant", in Criminal Procedure Rule (CrimPR) Rule 7.3(1)(b), did not require a statement from the prosecutor that the offence had been laid within the relevant time limit if the timing of the offence was not an element specified in the offence.
Read moreTax Bites - June 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - May 2022
Welcome to the May 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly update - May 2022
Welcome to the May 2022 edition of RPC's Customs and Excise Quarterly Update. In order to enhance your reading experience, we have adapted the format. We hope you like it
Read moreCorporate tax update - May 2022
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team.
Read moreTax Bites - May 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - April 2022
Welcome to the April 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - April 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - March 2022
Welcome to the March 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - March 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ update - February 2022
Welcome to the February 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly update - February 2022
In this update we report on (1) a new customs consultation launched by the government; (2) HMRC's updated guidance on pre-clearance checks; and (3) stage three of Brexit customs changes. We also comment on three recent cases relating to (1) HMRC's failure to issue assessment notices within the statutory timeframe for excise duty; (2) the customs classification of the Rough Terrain Vehicle X900; and (3) the customs classification of certain TV stands.
Read moreTax Bites - February 2022
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ Update – January 2022
Welcome to the January 2022 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreCorporate tax update – January 2022
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC's tax team. As this edition is the first of the New Year we hope that you, your family and friends had a restful and enjoyable end to 2021.
Read moreTax Bites - December 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world. As always, if there are any areas you would like more information on (or if you have any questions or feedback), please let us know or get in touch with your usual RPC contact.
Read moreCustoms and excise quarterly update - November 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) updates to safety and security requirements on imports and exports from the EU. We also comment on three recent cases relating to (1) time limits and procedural requirements in a customs context; (2) whether UK acquisition VAT can apply when a bonded warehouse is not located in the UK; and (3) the tariff classification of mastectomy bras.
Read moreV@ Update – November 2021
Welcome to the November 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreHMRC issues 'nudge' letters to recipients of foreign investment income
HMRC is targeting taxpayers who received foreign investment income in 2019/20, and who, HMRC believes, claimed foreign tax credit relief incorrectly, or at the wrong rates. HMRC has issued 'nudge' letters to taxpayers encouraging them to reconsider their tax position.
Read moreTax Bites - November 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ Update – October 2021
Welcome to the October 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreHMRC Target Cryptocurrency Investors
HMRC has announced it will launch a new ‘nudge letter’ campaign that will target UK taxpayers who may have failed to pay tax due in respect of their cryptoassets.
Read moreTooth and claw?: The meaning of words in tax assessments
The concept of 'staleness' in the context of discovery assessments (assessments issued to taxpayers by HMRC outside of any statutory enquiry), gathered momentum following the Upper Tribunal’s decision in Charlton and others v HMRC [2011] UKFTT 467 (TC). As 'discovery' is only relevant to returns and tax years where HMRC has not opened a statutory enquiry, many commentators considered that the concept provided a degree of procedural fairness in the discovery assessment process, and that HMRC should not be permitted to delay issuing an assessment for a considerable period of time after making a discovery. As recently as February of this year, Judge Malek in the First-tier Tribunal (FTT) in Mehrban v HMRC [2021] UKFTT 53 (TC), noted that it was an “absurdity” to say that the concept of staleness does not exist.
Read moreV@ Update – September 2021
Welcome to the September 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreHMRC issues 'nudge' letters to non-doms for suspected unpaid tax
HMRC is targeting wealthy UK tax residents claiming a non-UK domicile who may not have paid the remittance basis charge. HMRC has issued hundreds of 'nudge' letters to taxpayers encouraging them to reconsider their tax position.
Read moreAccountants obliged to report suspected misuse of the Bounce Back Loan Scheme
The Bounce Back Loan Scheme (BBLS) was introduced to enable smaller businesses adversely affected by the coronavirus pandemic to access government-backed finance.
Read moreTax Bites - September 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreV@ Update – August 2021
Welcome to the August 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreCustoms and excise quarterly - August 2021
In this update we report on (1) European Commission Guidance on UK import formalities; (2) HMRC's new and updated guidance for imports and exports following the end of the Brexit transition period; and (3) HMRC's updated guidance on returned goods relief on items exported from Northern Ireland. We also comment on three recent cases relating to (1) the illegal import of cigarettes; (2) customs valuation; and (3) the application of the dishonesty test when determining penalties.
Read moreTax Bites - August 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
Read moreCorporate Tax Update - July 2021
Welcome to the latest edition of our Corporate Tax Update, written by members of RPC’s tax team. This month’s update reports on some of the key developments from May and June 2021. Included in this update are news of the historic G7 agreement as to plans for global tax reform, summaries of two cases on the required formalities for bringing contractual claims for breach of warranty and pursuant to a tax covenant, and news of another win for HMRC in an ‘IR35’ case. As ever we hope you, your family and friends are all staying safe and are enjoying the summer.
Read moreV@ update - July 2021
Welcome to the July 2021 edition of RPC's V@, an update which provides analysis and news from the VAT world relevant to your business.
Read moreTax Bites - July 2021
Welcome to the latest edition of RPC's Tax Bites - providing monthly bite-sized updates from the tax world.
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