Case reports

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 / 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

Tax / Farming partnership disputes: the Sargeant case

The devil is in the detail in farming accounts especially when a partnership is involved. Julie Butler, partner and Libby James, tax and accounts associate at Butler & Co, examine the recent case of Sargeant

Tax / Dodwell: withholding tax ruling on funds critical post-Brexit

Bill Dodwell, senior policy adviser at the Office of Tax Simplification (OTS), considers the importance of the recent ECJ ruling on Undertakings for Collective Investment in Transferable Securities (UCITS) funds for withholding tax

Tax / Hopkinson: FTSE 100 faces increasing tax litigation over transfer pricing

The risk of tax litigation is rising for the FTSE 100 as companies increasingly face challenges from HMRC over complex transfer pricing arrangements. Raichel Hopkinson, head of practical law dispute resolution at Thomson Reuters Legal considers how to mitigate the tax risk 

Tax / Reversal on care worker ‘sleep-in’ back pay causes HMRC concern

A Court of Appeal ruling on payments to care workers on ‘sleep-in shifts’, which says they should receive a flat rate per night and not the national minimum wage (NMW), is set to save social care providers £400m in back pay, but looks likely to raise a number of issues regarding HMRC’s enforcement approach

Tax / Tax updates: July 2018

This month's review of tax cases and tax news including contractual agreement settles Scion, reasonable excuse against fixed and daily penalties, pub group wins over capital allowances

Tax / VAT updates: July 2018

Graham Elliott, VAT expert at City & Cambridge Consultancy on input tax where purchases not received, reduced rate insulation reversal, distance selling and goods delivery

Tax / Dodwell: JP Whitter loses CIS appeal at Supreme court

Bill Dodwell CTA (Fellow), former partner and head of tax policy at Deloitte, considers the implications of JP Whitter's construction industry sub-contractor scheme (CIS) appeal loss at the Supreme Court