Case reports

Tax / Supreme Court flexes powers over interest in Prudential case

In Prudential Assurance Company Ltd v R & C Commrs [2018] BTC 31, the taxpayer sought (among other claims) restitution of an amount calculated as compound, and not simple, interest but the Supreme Court, in its judgment delivered in July 2018, rejected this claim. Mark Cawthron LLB CTA examines the judgment

Tax / Tribunal denies HMRC £583k in referee appeal

The First Tier Tribunal (FTT) has upheld an appeal against HMRC, ruling that it should have treated a group of professional football referees as contractors and not as employees, reports James Bunney

Tax / Salary sacrifice schemes: what are VAT implications?

Salary sacrifice schemes, under which employees agree to a reduction in salary in exchange for certain benefits, may have VAT implications for the employer. Sarah Kay, tax writer at Croner-i, looks at whether VAT was owed on salary sacrifice schemes in the recent Pertemps case

Tax / Court of Appeal upholds HMRC practice of loss streaming

HMRC has had its practice of loss streaming in relation to transfers of trade validated in the Court of Appeal in Leekes Ltd v Revenue & Customs Commissioners [2018] BTC 21. Paul Davies CTA ACA, tax writer at Croner-i, takes a closer look at the decision

Tax / Case: late filing penalties for SA returns part overturned

In Gallagher [2018] UKFTT 435 (TC), the appellant appealed against a series of penalties amounting to £4,800 issued for late payment penalties for failure to submit self assessment forms over a three-year period but did receive some respite from the total bill at the First Tier Tribunal

Tax / Tax updates: September 2018

This month's review of tax cases and tax news including QC wins appeal over excessive penalties, conditions for Accelerated Payment Notices were met, Making Tax Digital VAT trial for businesses faces delays

Tax / VAT updates: September 2018

Graham Elliott, VAT expert at City & Cambridge Consultancy covers the circumstances when chocolate is zero rated, charity fundraising by student union, suppressed evidence over turnover

Tax / Tax agent who faked invoices loses dishonest conduct challenge

A tax agent who sought to challenge HMRC’s view that he had engaged in dishonest conduct by creating false invoices to reduce a client’s tax liabilities has lost his appeal at a tribunal

Tax / Accountant’s date error sees client let off APN penalty

A taxpayer who contested a penalty issued by HMRC for late payment of an accelerated payment notice (APN) has won his case after a tribunal found his accountant was at fault for failing to notice the correct date by which action was required, despite reminders from his client

Tax / Case: Tax related penalties for noncompliance with information notice

Tager; The personal representatives of the estate of Tager (deceased) v Revenue and Customs Commissioners [2018] BTC 30

Tax / EU court rules payment service providers must pay VAT

Companies that collect instalment payments for other organisations are not exempt from paying VAT, according to the judgment in the DPAS case by the Court of Justice of the European Union (CJEU)

Tax / VAT updates: August 2018

Graham Elliott, VAT expert at City & Cambridge Consultancy on place of supply issue at stake in Hutchison case, housing renovation under 10-year rule, claiming VAT where not charged by the supplier in Zipvit

Tax / Tax updates: August 2018

This month's review of tax cases and tax news including penalties for Making Tax Digital disclosed, Supreme Court dismisses JP Whitter’s CIS status appeal, decision upheld on ‘source’ of interest payments, insurance costs pulled into OpRA rules on company cars

Tax / Top football agent scores £1.2m tax avoidance own goal

An upper tribunal has found against Jerome Anderson, former football agent, in a case of disputed tax loss relief

Tax / HMRC saves £5bn in Supreme Court compound interest ruling

HMRC is set to receive a £5bn boost after the Supreme Court ruled that tax repayments due to the Prudential Assurance Company (PAC) should be made on a simple interest basis