Training & Knowledge: Tax

9th Jan 2020Articles

To Infinity and beyond – the Upper Tribunal confirms that an underlying supply in order to claim input tax and that the principles in Teleos and Kittel are not the same.

In Infinity Distribution Ltd (In Administration) v The Commissioners for Her Majesty’s Revenue & Customs [2019] UKUT 0405 (TCC) the Upper Tribunal (“UT”) has authoritatively dealt with assertions by the taxpayer that (i) input tax can be claimed on an invoice that is formally correct despite there being no underlying supply, (ii) input tax can […]

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 […]

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 Dec 2018Newsletters

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 aware of the consequences of withdrawing an appeal in the Tax Tribunal following the decision of Judge Falk (as she then was) in OWD Ltd (t/a Birmingham Cash & Carry) v Revenue & Customs [2018] UKFTT 497 (TC) (“OWD”). Those […]

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 […]

Latest Training & Knowledge


Tweets