Training & Knowledge: Jonathan Kinnear QC

4th Dec 2018Newsletters

PML: Beware Agreements to Settle an Appeal

The Court of Appeal recently considered the importance of decisions underlying a penalty issued to a taxpayer by the Revenue in R (oao PML Accounting Limited) -v- The Commissioners for HM Revenue and Customs [2018] EWCA Civ 2231. PML Accounting Ltd (“PML”), is a managed service company provider offering financial services to small companies, including […]

12th Mar 2018Newsletters

Public Interest Immunity and the Tax Tribunal

The Commissioners for HM Revenue and Customs -v- Smart Price Midlands Limited and Anor [2017] UKUT 465 (TCC) As well as collecting taxes HMRC is also responsible for conducting criminal investigations in respect of a broad spectrum of criminal offences relating to fraud on the tax system.  These investigations often involve organised criminal gangs and […]