Training & Knowledge: Christopher Foulkes

4th Dec 2018Newsletters

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 HMRC have a duty of candour in proceedings in the tax tribunal. Although not the first time that this has been suggested, it will no doubt be a cause for concern at HMRC, and presents opportunities for those representing taxpayers. […]

4th Oct 2016Newsletters

New Anti-VAT Fraud Measures: Joint and Several Liability Revisited

The days of gargantuan levels of MTIC fraud have passed. The reverse charge measure introduced in 2007 eliminated the problem – in the UK at least – in the two areas most afflicted: the wholesale trades in mobile telephones and computer components. Although the fraud spread into other commodities (soft drinks, metals, razor blades and […]