Training & Knowledge: Jonathan Kinnear KC

21st Jan 2020Newsletters

WRU v Robert Howley – preserving the integrity of the game

On 11 December 2019 Robert Howley, the former Wales rugby team’s assistant coach, was banned from rugby for 18 months by a Judicial Committee of the Welsh Rugby Union (WRU), chaired by Sir Wyn Williams, after falling foul of the World Rugby rules on gambling. The investigation into Mr Howley commenced when an employee of […]

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

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 […]