News and Events - Joshua Carey

22nd May 2019News

Upper Tribunal Rules Schedule 55 Self-Assessment Penalty Regime is Proportionate

Joshua Carey successfully appeared on behalf of HMRC in Barry Edwards -v- The Commissioners for HM Revenue and Customs [2019] UKUT 131 (TCC) where it considered (per Nugee J and UTJ Herrington) two issues: Whether the FTT erred in finding there was sufficient evidence that a Notice to File had been issued to Mr Edwards […]

20th May 2019News

CPR31 Disclosure for AWRS Appeals

The Court of Appeal has weighed in on the Alcohol Wholesaler Registration Scheme (“AWRS”) disclosure debacle in Revenue and Customs Commissioners -v- Smart Price Midlands Ltd and Anor; Revenue and Customs Commissioners -v- Gardner Shaw UK Ltd and Ors [2019] EWCA Civ 841. The Revenue appealed what was described as a “global disclosure direction”. The […]

15th Mar 2019News

Cantor Fitzgerald Should have Known its Transactions Were Connected with Fraud

Howard Watkinson and Joshua Carey, led by James Puzey, were instructed by HM Revenue in Customs in Tower Bridge GP Limited -v- The Commissioners for HM Revenue and Customs [2019] UKFTT 176 (TC), the most high profile civil MTIC fraud case to date. Tower Bridge GP Limited is the VAT Group Representative for Cantor Fitzgerald […]

21st Dec 2018News

Reasonable Excuse Revisited

Just over six months on from Christine Perrin -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0156 (TCC) the Upper Tribunal (Tax and Chancery Chamber) (“the Upper Tribunal”) has revisited the issue of “reasonable excuse” in the decision of Timothy Raggatt QC -v- The Commissioners for HM Revenue and Customs [2018] UKUT 0412 […]

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