Case reports

Tax / Harry Potter actor fails in £1m tax refund appeal

Harry Potter star Rupert Grint has failed in his latest attempt to claim a £1m tax refund, after an Upper Tribunal ruled the actor was not able to change his accounting date in the way he had intended, because his accounting records did not support the necessary requirements

Tax / Court confirms HMRC information powers extend overseas

HMRC has won an appeal at the Court of Appeal over its decision to serve an information request to a long-standing non-UK resident, in a landmark decision about the scope of the tax authority’s powers beyond the UK borders

Tax / VAT updates: February 2019

This month's review of VAT cases and VAT news from Graham Eliiot, director of City & Cambridge Consultancy, including Vacation Rentals VAT exemption, split supplies reverse charge, ‘no show’ payments, claims for non-EU businesses, food and beverages and DIY claims 

Tax / Tax updates: February 2019

This month's review of tax cases and tax news including taxpayer loses £1m Excalibur scheme appeal, HMRC targets multinationals with profit shifting disclosure, tribunal confusion over BlackRock VAT for financial services case

Tax / Taxpayer loses £1m ‘Excalibur’ scheme appeal

A taxpayer claiming £1m in tax relief in respect of a £1m capital loss arising from investment in the ‘Excalibur’ tax scheme has lost his appeal at an Upper Tribunal, opening the way for HMRC to reclaim an estimated £155m in tax from other scheme members

Tax / ‘Off-plan’ purchases and capital gains tax post-Higgins

Mark Cawthron, tax writer at Croner-i, looks at how prospective purchasers of flats off-plan, and developers offering such flats, might think about reacting to the decision in the recent case of Higgins, with a view to seeking to mitigate or remove such difficulty

Tax / Case: HMRC knocked back over failure to comply with 'unless order'

When HMRC over-reaches its powers, the courts do take action as happened in the recent long-running BPP [2018] TC 06632 case subject to an unless order barring the tax authority from tribunal proceedings. Stan Dencher, specialist tax writer at Croner-i, examines the case

Tax / FTT cannot rule on self assessment refusal

The First Tier Tribunal (FTT) has determined that it has no jurisdiction on whether HMRC accepts or rejects self assessment tax returns in the case of a shop owner who failed to file his returns for 16 years running and was then subject to a bankruptcy petition

Tax / Tribunal confusion over BlackRock VAT for financial services case

A dispute between investment management firm BlackRock and HMRC over VAT on financial services has seen the case referred to the European Court of Justice (CJEU) after the Upper Tribunal failed to reach a verdict, reports James Bunney

Tax / Upper Tribunal rejects QC tax penalty appeal

The Upper Tribunal has dismissed an appeal against HMRC by a QC over penalty notices, with implications for self-employed workers facing cash flow difficulties and outstanding tax liabilities

Tax / Tax updates: January 2019

This month's review of tax cases, including a dismissed R&D allowance appeal in a partnership, an upheld surcharge for unauthorised payments in McCashin, and a gifted property sub-lease subject to inheritance tax in The Estate of Lady Hood

Tax / VAT updates: January 2019

Graham Elliott CTA (Fellow), director at City and Cambridge Consultancy, examines a selection of VAT cases from VAT and hire purchase on secondary sale of cars in VW Financial Services, input VAT evidence in XipVit and retail vouchers under scrutiny

Tax / Uber loses landmark employment rights appeal

The upholding of an earlier judgment by the Court of Appeal means that two former Uber drivers should have been treated as permanent staff and were entitled to receive the national minimum wage and holiday pay, with significant implications for the gig economy

Tax / Football agents score with EU VAT appeal

A German football agency has had its appeal upheld by the Court of Justice for the European Union (CJEU) after disputing whether the VAT liability of the services it provided to clubs hinged on the time of supply or when they were completed

Tax / Voluntary return policy to get statutory footing

Meg Wilson CTA, tax writer at Croner-i, looks at why HMRC’s existing policy on voluntary returns is being legislated for, including cases which have concluded that unsolicited tax returns are not valid, and what impact this change will have on UK taxpayers and tax advisors