33 results
5 Jul 2021 13:54
Seb Oram successful in High Court VAT dispute3PB’s specialist commercial and construction law barrister Seb Oram (pictured here) was successful in the recent High Court matter of Deluxe Property Holdings Ltd v SCL Construction Ltd, a case concerning VAT repayment disputes and trusts. Seb was instructed by DAC Beachcroft LLP to act on behalf of more...
5 Jul 2021 13:35
Max Schofield takes a closer look at VAT repayments and trusts for the British Tax Review3PB’s specialist tax and commercial law barrister Max Schofield (pictured here) has analysed the case of Deluxe Property Holdings Ltd v SCL Construction Ltd for the British Tax Review. This detailed case analysis is a must-read for legal professionals specialising in business law as it addresses the more...
24 Aug 2020 16:24
News Corp UK & Ireland Ltd v HMRC: VAT and digital newspapersIn this article written for the British Tax Review, Max Schofield reviews News Corp UK & Ireland Ltd v HMRC and whether digital versions of newspapers should attract VAT, while printed versions do not. Click here to read Max Schofields analysis. Max Schofield is a commercial chancery barrister with more...
7 May 2020 09:16
Double Taxation arguments with reference to Investec Asset Finance Plc and another v HMRC [2020] EWCA Civ 579By Katherine Traynor Introduction In Investec Asset Finance Plc and another v HMRC[1], the Court of Appeal (‘CA’) considered a number of issues relating to the tax treatment of an investment structure concerning a mixture of companies and partnerships. The CA ruled on appeals and a cross-appeal more...
New European authority on tax compliance
Glencore Agriculture Hungary v Nemzeti Ado- es Vamhivatal Fellebbviteli Igazgatosaga For individuals and directors of businesses involved in certain types of trading, ensuring that your supply chain is free of tax evasion is important to comply with your regulatory duties. In some circumstances, an more...
Admissibility of HMRC civil investigations in criminal investigations
It is not uncommon for businesses and individuals to be subject to inspections by HMRC of trading records during which informal interviews may be carried out by visiting officers. This is perfectly proper under the civil powers of HMRC to seize and inspect material which may be relevant to a civil more...
13 Nov 2019 11:21
A space to live or just a space?A taxpayer has won an important victory over HM Revenue & Customs (HMRC) in a case involving a claim for principal private residence (PPR) relief. Had HMRC’s view been upheld it would have meant that it was possible to “occupy” a home that did not yet even physically exist! The saga starts back in more...
12 Nov 2019 11:44
“Bedroom tax” unlawful -Strasbourg CourtJ.D. and A v the United Kingdom (nos. 32949/17 and 34614/17) – read judgment Much may have changed in the political world since the Coalition Government introduced its controversial ‘bedroom tax’, but the legal fall-out from the policy continues. The European Court of Human Rights has delivered its more...
6 Nov 2019 11:39
Recommendations for the Residence Nil Rate BandA chapter in the recent Office of Tax Simplification’s (OTS) report, “Simplifying Inheritance Tax”, is dedicated to the Residence Nil Rate Band. This was much anticipated by our Private Client team as it is a complex area of Inheritance Tax law which frequently impacts upon wills and tax planning. more...
10 Sep 2019 14:26
David Birrell secures acquittal in VAT fraud trialDavid Birrell has successfully defended a DJ and music producer who was charged with the fraudulent evasion of VAT. The case arose out of a HMRC investigation called ‘Operation Clump’. The Defendant reclaimed VAT on business expenses worth over £300,000 for a period of 7 years whilst failing to more...
31 Jul 2019 09:55
Paul Hodgkinson secures Not Guilty verdict for client in multi-million pound fraud casePaul Hodgkinson of Exchange Chambers leading Sushil Kumar of 25 Bedford Row secured a Not Guilty verdict for their client following a 6 month trial at Wood Green Crown Court, London. The case, which was prosecuted by HMRC, concerned a complex multi-million pound VAT and duty evasion fraud. Paul and more...
24 Jul 2019 11:21
Changes to Capital Gains Tax on the sale of residential propertyThinking of selling your home? Don’t get caught out by the latest changes to Capital Gains Tax from HMRC. In this blog, Carolyn Byrne highlights the key facts and explains who needs to be the most vigilant when it comes to future property sales. As from 6 April 2020, HM Revenue & Customs will more...
1 Jul 2019 10:24
Court of Appeal success for Lawrence McDonaldLawrence McDonald from Exchange Chambers has secured a victory against HMRC in the Court of Appeal. The case, Medway Soft Drinks & Ors v HMRC, clarifies the issue of costs in Judicial Review claims where the claim is settled in advance of the hearing. After HMRC denied a licence to Medway Soft more...
1 Jul 2019 09:41
Andrew Macnab, representing HMRC, successfully defends Marks & Spencer’s appeal over VAT on “Dine In for Two for £10 with Free Wine” promotionMarks & Spencer plc v HM Revenue and Customs [2019] UKUT 0182 (TCC), 27 June 2019 The Upper Tribunal has dismissed Marks & Spencer’s appeal against the decision of the First-tier Tribunal [2018] UKFTT 238 (TC). Marks & Spencer’s appeal concerns the correct VAT treatment of its “Dine In for Two for more...
18 Apr 2019 08:11
Rule of law: Glencore privilege battle reaches Australia’s High CourtA controversial case before the High Court of Australia looks set to test the limits of legal professional privilege. The tax affairs of mining giant Glencore came to light after 13.4 million electronic documents were leaked from two offshore service providers and company registries of 19 tax havens more...
25 Mar 2019 10:23
High Court Grants Declaratory Relief regarding imports from Morocco relating to Western SaharaThe High Court has declared that HMRC acted unlawfully in granting preferential tariff treatment to products from Morocco which originated in Western Sahara. HMRC – acting pursuant to advice given by the European Commission – had treated such products are entitled to preferential tariff treatment. more...
21 Mar 2019 16:14
Commercial update - Max Schofield: Claiming VAT input tax on legal services benefitting a taxpayer company and its directorIf legal services are provided to a taxpayer company and to its director, can the company reclaim the input tax? Max Schofield analyses the Court of Appeal decision in Praesto Consulting UK Limited v. HMRC [2019] EWCA Civ 353. Max is a Commercial Law barrister whose practice has a particular more...
14 Feb 2019 14:01
Court of Appeal Dismiss School's Legitimate Expectation Claim Based on Tax InterpretationMetropolitan International Schools Limited v The Commissioners For Her Majesty’s Revenue And Customs [2019] EWCA Civ 156 Related Member(s): Eleni Mitrophanous Related Practice Area(s): Tax Law, Public Law Court: Court of Appeal (Civil Division) This case discusses the interpretation of section 84(10 more...
6 Feb 2019 08:48
3PB criminal barristers act in £3m tax fraud trial3PB Barrister Tim Bradbury leading Tom Evans successfully prosecuted four Defendants who had engaged in a sequence of ‘phoenix frauds’ cheating the public revenue of more than £3.2 million over a period of 10 years. Between them, the Hashtroudi Brothers received a total of 14 years imprisonment. 3PB more...
3 Jan 2019 10:21
Important dates for your 2019 legal diaryWith the UK due to leave the EU on 29 March, 2019 looks set to be a busy year of changing legal horizons. At Sparqa Legal, we are constantly reviewing our content to keep it up-to-date with legal developments as and when they happen. Looking ahead to the first half of 2019, here are some key legal more...
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