Introduction In Burton Skip Hire Limited v HMRC [2025] UKFTT 01113 (TC) there was an application (the “Application”) by the Appellant, Burton Skip Hire Limited (“Burton”), for a direction, pursuant to Rule 15(2)(b) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, debarring the Respondents (“HMRC”) from relying on any documents not disclosed on […]
In UK and R (on the application of Munir) v Secretary of State for the Home Department [2026] UKUT 81 (IAC) the Upper Tribunal has given important guidance on the use and misuse of AI tools in legal practice. The facts Two sets of proceedings were before the Tribunal. The second matter did not […]
The BPP issue In BPP Holdings v HMRC [2016] EWCA Civ 12 the appeal concerned whether the First-tier Tribunal (“FTT”) was entitled to make an order debarring the Commissioners for HM Revenue and Customs (“HMRC”) from defending an appeal concerning liability for VAT brought by three companies in the BPP Group of companies (“BPP”). […]
Extensions of time Extensions of time are a frequent occurrence in any form of litigation, given the inevitable time pressure in which the parties must operate. Now, new guidance has been issued by the First-tier Tax Tribunal. The practice direction The text is as follows: “This Practice Statement has been made by the […]
The Supreme Court is the court of final resort for taxpayers and now new rules have been introduced which practitioners who have clients who are engaged in litigation against HMRC will need to be aware of. Streamlined Appeals Process: The new rules impose a 28-day deadline for parties to seek permission to appeal from […]
A new case, a Taxpayer v HMRC [2025] EWCA Civ 106, has provided welcome guidance on the ‘exceptional circumstances’ in the statutory residence rules; The facts This was an appeal to the Court of Appeal from the Upper Tribunal and the first time the rules in Sch 45 FA 2013 have (“the statutory residence […]
Introduction In FS Commercial Ltd, UT/2023/00099, on 6 February 2019 HMRC issued decisions to the Appellant (preferred and alternative assessments) to assess it under s.73 Value Added Tax Act 1994 (“VATA”) for £19,064,622 for periods 05/16 – 11/18 inclusive (alternative assessment for £15,036,031 for periods 11/16 – 11/18 inclusive, on the basis of inadequate […]
The background facts On 9 January 2024 the Appellants, the Executors of the Estate of Peter John Linington and the Trustees of the Kent Trust, made an application for a protective costs order (“PCO”) to the Upper Tribunal (“UT”). Unsurprisingly, HMRC objected. The Appellants had previously been granted permission to appeal on one […]
The ICAEW has published its manifesto, ‘Resilience and Renewal – ICAEW’S vision for the future of the UK https://www.icaew.com/-/media/corporate/files/technical/economy/icaew-manifesto.ashx HMRC Whilst the report spans a number of areas, this is of course a blog dealing with HMRC issues, so we focus on these. Under the heading ‘Productive’ the ICAEW states: ‘Make the UK […]
The facts In F Harber v HMRC [2023] UKFTT 1007 (TC) (4 December 2023) the Appellant, Mrs Harber, disposed of a property and failed to notify her liability to capital gains tax (“CGT”). HMRC issued her with a “failure to notify” penalty of £3,265.11. Mrs Harber appealed the penalty on the basis that she had […]
Background to the appeal This appeal concerned the transfer of assets abroad (“TOAA”) provisions set out in the Income and Corporation Taxes Act 1988 (“ICTA 1988”) and in particular section 739 of ICTA 1988, which specifies the circumstances in which an individual who transfers assets to a person overseas may be liable to pay tax […]
For many years, individuals who chose to trade through companies could rest easy in the knowledge that, if the corporate entity became insolvent, they were shielded from personal liabilities including, of course, tax debts due to HMRC. In recent times, however, this is no longer the case. This article examines some of the important Personal […]
Introduction The facts (“HMRC”) issued a “discovery” assessment to the Appellant Mr Harrison assessing him to income tax for the tax year 2007/08 in respect of his share of the proceeds of sale of a property. The First-tier Tribunal (“FTT”) dismissed Mr Harrison’s appeal. Mr Harrison took his appeal to the Upper Tribunal […]
Here is a link to our recent article in Taxation Magazine which we hope readers may find useful! https://www.taxation.co.uk/articles/dos-don-ts-for-a-hearing-at-the-first-tiertribunal
Introduction In Telent Technology Services Limited v HMRC [2022] UKFTT 00147 (TC), the Appellant was Telent Technology Services Limited (“Telent Services”). The Appellant had appealed against HMRC’s refusal to repay VAT of £1,312,309. On 14 October 2021, HMRC conceded the substantive issue in dispute, but applied to strike out part of the appeal on the […]