Cotter, Discoveries and Reasonable Excuse
Further to previous posts, we are now aware that the Supreme Court heard HMRC’s appeal against the Court of Appeal verdict in HMRC v Cotter on 3 October 2013. Whilst we await judgement, it seems …
HMRC's Scope for Discovery Widened – Smith v HMRC
The decision in the recent First-tier tribunal case of Smith v HMRC appears to have tipped the balance of discovery in HMRC’s favour and may have far reaching consequences for taxpayers achieving certainty on their …
Is it Un-Phair? – HMRC entitled to Claim Costs
A recent case has again highlighted the recurring issue with taxation; the Devil is in the Detail. In the recent case of Phair, the taxpayer appealed to the First Tier Tribunal to argue (broadly) that …
HMRC repayments are to be withheld where avoidance is suspected – HMRC Brief and Rouse v CRC
The recent HMRC repayments brief 28/13 outlines a new policy on withholding repayment claims, particularly in suspected avoidance cases. In cases where it is HMRC’s opinion that an avoidance scheme was used, it is their intention to …
Courts find against two avoidance schemes – are new rules really needed?
Categories:
Anti AvoidanceWe wrote recently about HMRC’s consultation on ‘Raising the Stakes on Tax Avoidance’, with new proposals to target the promoters of avoidance schemes. Two recent cases heard by the courts considered whether two such complex …