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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…

CPR31 Disclosure for AWRS Appeals

The Court of Appeal has weighed in on the Alcohol Wholesaler Registration Scheme (“AWRS”) disclosure…

Joshua Carey Obtains Permission to Appeal to the Court of Appeal (Civil Division) in £350,000 Damages Claim

A £350,000 breach of contract, breach of statutory duty and common law negligence claim was…

Innocent Agents – Liable for Unpaid Duty but not Penalties?

The Court of Appeal has referred an important question of law concerning the operation of…

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…

Reasonable Excuse Revisited

Just over six months on from Christine Perrin -v- The Commissioners for HM Revenue and…

Jonathan Kinnear QC Accepts Master of the Bench Invitation

Chambers are delighted to announce that Jonathan Kinnear QC has been elected as a Master of…

Tax Team Winter Newsletter

Welcome to the Winter Edition of the 2 Hare Court Tax Team newsletter. In this edition,…

DOTAS: Houdini’s Escape?

Houdini was a masterful illusionist famed for his escapology. The recent judgment given by the…

Karoulla t/a Brockley’s Rock: Revenue Battered on Disclosure

In Karoulla v HMRC [2018] UKUT 255 (TCC), the Upper Tribunal (‘UT’) has ruled that…

Cold Turkey? The Dangers of Withdrawal in the Tax Tribunal

Both indirect (whether VAT or Excise Duty) and direct tax practitioners alike need to be…

PML: Beware Agreements to Settle an Appeal

The Court of Appeal recently considered the importance of decisions underlying a penalty issued to…

Jonathan Kinnear QC in success in Court of Appeal Civil Division

The Civil Division of the Court of Appeal today handed down judgment in the case…

Tobacco and Personal Use: The Assessment and Penalty

Joshua Carey was instructed by HMRC against an Appellant who received an assessment and a…

Reasonable Excuse for Non-Compliance with Self-Assessment (Perrin v HMRC)

Private Client analysis: The case of Perrin v HMRC was the first opportunity the Upper…

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