Thinking

In allowing HMRC's appeal in part, the Upper Tribunal determined that payments received under a remuneration trust scheme were caught by the anti-avoidance provisions in Part 7A of the Income Tax (Earnings and Pensions) Act 2003.

11.07.2024 Read more

Blog

Dealing with HMRC information notices

Topic: Tax Take 04.07.2024 Read more

Blog

Tribunal awards taxpayer his costs due to HMRC's unreasonable conduct

Topic: Tax Take

Published by Jasprit Singh, Senior Associate

In Aftab Ahmed v HMRC [2024] UKFTT 00236 (TC), the First-tier Tribunal granted the taxpayer's application for costs as HMRC had acted unreasonably in defending the appeal.

20.06.2024 Read more

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Thinking

Tribunal allows taxpayer's appeal in part in case concerning deliberate and/or careless errors

Contentious Tax Update 2

Upper Tribunal confirms that anti-abuse provision in UK/Ireland double tax treaty did not apply

Upper Tribunal confirms it’s the end of the road for HMRC's "fishing expedition"

Closure notices and the appeals process

HNWs: Understanding HMRC's Offshore Information Gathering Capabilities

Tribunal confirms no tax due on disposal of property held on trust for taxpayer's brother

Tribunal confirms loans from remuneration trust were disguised remuneration

Dealing with HMRC information notices

Tribunal awards taxpayer his costs due to HMRC's unreasonable conduct

Tribunal allows entrepreneurs' relief appeal

What happens in an HMRC criminal investigation

Tribunal dismisses HMRC's appeal and confirms transactions did not give rise to a taxable remittance

Key features of the new non-UK domicile regime

Taxpayers' application for protective costs order against HMRC refused

No bouncing back for directors

Contentious Tax Update

Tribunal allows taxpayer's appeal in R&D case against penalty assessment for careless inaccuracy

Contentious tax quarterly: Spring review

Costly objection by HMRC