Training & Knowledge: Joshua Carey

14th Feb 2020Newsletters

I’m frozen! The rise of the Magistrates’ Court freezing order

Having had a slow uptake by Public Authorities, in the last six months account freezing orders (“AFO”) have started to come in thick and fast. The main culprits for this rise; HMRC, the SFO and NCA of course. Legislative Introduction The much-feared Criminal Finances Act 2017 amended the Proceeds of Crime Act 2002 (“POCA”) to […]

4th Dec 2018Newsletters

DOTAS: Houdini’s Escape?

Houdini was a masterful illusionist famed for his escapology. The recent judgment given by the Upper Tribunal in The First De Sales Limited and Ors -v- The Commissioners for HM Revenue and Customs [2018] UKUT 396 (TCC) confirmed that the Disclosure of Tax Avoidance Scheme (“DOTAS”) that was struck out by the FTT on application […]

8th Jun 2018Articles

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 Tribunal (UT) has had to consider the test for ‘reasonable excuse’. Joshua Carey of 2 Hare Court acted for HMRC (the respondents), and comments on the case. Perrin v Revenue and Customs Commissioners [2018] UKUT 156 (TCC) This article was […]

12th Mar 2018Newsletters

I-AHHHH 35: There’s Trouble Ahead

Christa Ackroyd Media Limited -v- The Commissioners for HM Revenue and Customs [2018] UKFTT 69 (TC) Christa Ackroyd (“Ms Ackroyd”), a well-known journalist, had her employment relationship with the BBC put under the microscope by the First-tier Tribunal (Tax Chamber) (“the Tribunal”). She presented BBC1’s program “Look North” from 2001 until 2013. Christa Ackroyd Media […]

21st Sep 2017Newsletters

A Question of Jurisdiction or Questionable Jurisdiction?

The Commissioners for HM Revenue and Customs -v- SDI (Brookes EU) Limited and Sportsdirects.com Retail Limited Introduction SDI (Brookes EU) Limited and Sportsdirects.com Retail Limited (“the Taxpayers”) brought an appeal in the First-tier Tribunal (Tax Chamber) (“the FTT”) against what they said was a decision (issued to them in January 2016) (“January 2016 letter”) by […]