Archives: Tax Admin, Anti-avoidance, General, Miscellaneous

May 2012

• Senior Accounting Officer Guidance: HMRC issues revised position on disclosure - (18/05/2012)
• Details of amendments to the Enquiry Manual - (17/05/2012)
• Incoming CIOT President: tax system is not broken and it is dangerous to allow a different impression - (16/05/2012)
• Joint initiative on HMRC service delivery “proceeding to plan” - (14/05/2012)
• Details of amendments to the Appeals reviews and tribunals manual - (14/05/2012)
• HMRC’s Agent Account Managers - (12/05/2012)
• Updated list of registered Community Amateur Sports Clubs (CASCs) - (11/05/2012)
• HMRC Increases Use Of Asset Seizure Powers - (04/05/2012)
• HMRC Manual re “securities” for unpaid tax - (04/05/2012)
• The Skipton Fund Limited (Application of s. 731, 733 and 734 of ITTOIA 2005) (Amendment) Order 2012 - (02/05/2012)
• Appeals procedure: various factors: appeal allowed in part (conditionally): Elnagy International Ltd & Ors v HMRC [2012] UKFTT 269 (TC) - (01/05/2012)

April 2012

• Agent Update 29, incl. PAYE real time info pilot - (24/04/2012)
• Eclipse 35 planning “vigorous” appeal after HMRC win major film investment case (Money Marketing report) - (24/04/2012)
• CIOT report on experience of getting through to HMRC call centres - (20/04/2012)
• Details of amendments to the Compliance Operational Guidance Manual - (20/04/2012)
• Shares and Assets Valuation (SAV) customer survey 2011-12 - (18/04/2012)
• Details of amendments to Debt Management Banking Manual - (17/04/2012)
• Details of amendments to Insolvency Manual - (17/04/2012)
• HMRC’s remit for 2012-13 - (11/04/2012)
• Procedure: costs: whether HMRC unreasonable: no: Maryan (t/a Hazeldene Catering) v HMRC [2012] UKFTT 215 (TC) - (05/04/2012)
• Income tax: foreign income: trust dividends: distribution assessable on beneficiary: Frye v HMRC [2012] UKFTT 221 (TC) - (05/04/2012)
• Procedure: costs: whether HMRC unreasonable: no: Eastenders Cash and Carry PLC v HMRC [2012] UKFTT 219 (TC) - (05/04/2012)
• SI 2012/847: The Data-gathering Powers (Relevant Data) Regulations 2012 - (03/04/2012)
• Taxpayer’s Charter just an aspiration over which Tax Tribunal has no authority, rules Anne Redston - (03/04/2012)
• SI 2012/943: The Climate Change Levy (General) (Amendment) Regulations 2012 - (02/04/2012)
• SI 2012/940: The Landfill Tax (Qualifying Material) (Amendment) Order 2012 - (02/04/2012)

March 2012

• Appeal: costs on appeal from First-Tier Tribunal: HMRC v George Anson [2012] UKUT 59 (TCC) - (30/03/2012)
• ESCs: updated version published, as at 1 April 2012 - (30/03/2012)
• Information notice: suspected under-declaration: appeal dismissed: D’Souza v HMRC [2012] UKFTT 210 (TC) - (30/03/2012)
• Income tax: partnership: whether Notice to File delivered: on the evidence, no: appeal allowed: Cornish t/a Kittiwake Partnership v HMRC [2012] UKFTT 203 (TC) - (30/03/2012)
• Tax appeal procedure: costs: whether HMRC unreasonable: no: Afzal (t/a Kingston Furniture) v HMRC [2012] UKFTT 211 (TC) - (30/03/2012)
• Finance Bill 2012 – Explanatory Notes - (29/03/2012)
• Finance Bill published (for FA 2012) (pdf version) - (29/03/2012)
• Finance Bill published (for FA 2012) (html version with hyperlinks) - (29/03/2012)
• Working Together: issue 47 published - (28/03/2012)
• Possible changes to Income Tax rules on interest - (28/03/2012)
• Income tax: penalty for late return: whether notice to file sent out: no: appeal allowed: Preece v HMRC [2012] UKFTT 192 (TC) - (23/03/2012)
• Penalties: restaurant business: abatement for cooperation: appeal allowed in part: Khawaja v HMRC [2012] UKFTT 183 (TC) - (23/03/2012)
• Self assessment: whether notice to file had been delivered: on the facts, no: appeal allowed: Hart v HMRC [2012] UKFTT 185 (TC) - (23/03/2012)
• Appeals procedure: late application: failure to submit full evidence: Fraser (for Starlight Therapy Equipment Partnership) v HMRC [2012] UKFTT 189 (TC) - (23/03/2012)
• Appeal: procedure: expert witness: substitute statement: costs: Chandanmal & Ors (t/a C Narain Bros) v HMRC [2012] UKFTT 188 (TC) - (23/03/2012)
• HMRC to charge fixed costs in County Court Proceedings - (22/03/2012)
• SI 2012/701: The London Legacy Development Corporation (Tax Consequences) Regulations 2012 - (20/03/2012)
• SI 2012/756: The Reporting of Savings Income and Interest Payments (Data-gathering) Regulations 2012 - (15/03/2012)
• Welfare Reform Act 2012: full content - (14/03/2012)
• Welfare Reform Bill gains Royal Assent - (14/03/2012)
• HMRC video about the reviews and appeals process (read transcript) - (13/03/2012)
• HMRC video about the reviews and appeals process (watch video) - (13/03/2012)
• SI 2012/533: The Revenue and Customs Appeals Order 2012 - (12/03/2012)
• Details of amendments to Compliance Operational Guidance Manual - (12/03/2012)
• Draft regulations issued re HMRC data-gathering powers - (06/03/2012)
• Income tax: enquiry into return: deductions: onus of proof: appeal dismissed: Boak v HMRC [2012] UKFTT 123 (TC) - (01/03/2012)
• HMRC promoting mobile Apps for small business record keeping - (01/03/2012)
• SI 2012/266: more ESCs enacted - (01/03/2012)

February 2012

• Details of amendments to Money Laundering Regulation Compliance Manual - (29/02/2012)
• SI 2012/533: The Revenue and Customs Appeals Order 2012 - (29/02/2012)
• HMRC announces new governance arrangements for significant tax disputes - (28/02/2012)
• Tax avoidance: Corporate investors in Authorised Investment Funds: scheme closed - (27/02/2012)
• Tax avoidance: connected company debt: scheme closed - (27/02/2012)
• Details of amendments to the Complaints and Remedy Manual: financial loss - (24/02/2012)
• “Thirty new taskforces to crack down on tax dodgers” - (23/02/2012)
• Agent Update 28 published - (23/02/2012)
• Details of amendments to Claimant Compliance Manual - (22/02/2012)
• CIOT issues guide to reasonable excuse / late filing penalties - (21/02/2012)
• Details of amendments to HMRC’s Enquiry Manual - (21/02/2012)
• Details of amendments to Insolvency Manual - (21/02/2012)
• Penalties for late tax returns: 31 March deadline to appeal - (17/02/2012)
• Details of amendments to Special Civil Investigations Guidance Manual - (16/02/2012)
• Amendments to self assessment manual, including updated HMRC guidance re reasonable excuse - (14/02/2012)
• Costs: transitional appeal: upper tribunal hearing: HMRC v Atlantic Electronics Ltd [2012] UKUT 45 (TCC) - (14/02/2012)
• CIOT comments on FB 2012 draft clauses - (13/02/2012)
• Disclosure of tax avoidance schemes: updated guidance - (11/02/2012)
• Specialist tax titles from Claritax Books (capital allowances, SDLT, Tax Chamber Hearings, FHLs, Company Cars, and more) - (10/02/2012)
• Details of amendments to the Compliance Operational Guidance Manual - (10/02/2012)
• HMRC announce the Liechtenstein Disclosure Facility - (09/02/2012)
• HMRC targeting “tradespeople in construction and building work such as roofing, window fitting, bricklaying, carpentry and joinery” - (09/02/2012)
• Money laundering regs: failure to register: appeal dismissed: Renaissance Accountancy Services Ltd v HMRC [2012] UKFTT 83 (TC) - (07/02/2012)
• Commons spending watchdog describes £10.9 billion of tax written off as “gobsmacking” - (07/02/2012)
• Tax agents and advisers briefing: single compliance process: evaluation period extended - (07/02/2012)
• Tax Chamber Hearings: A User’s Guide – by Keith Gordon - (06/02/2012)
• SI 2012/266: The Enactment of Extra-Statutory Concessions Order 2012 - (06/02/2012)
• Payment Protection Insurance compensation: HMRC advice on taxation of interest element - (03/02/2012)
• EU Commission refers UK to Court of Justice for abolishing the “remedy for repayment of taxes paid in mistake of law” - (02/02/2012)

January 2012

• Official rate of interest stays at 4% for 2012-13 (confirmed on HMRC’s What’s New page) - (31/01/2012)
• Amendments to HMRC’s Claimant Compliance Manual (penalties and interest) - (31/01/2012)
• Amendments to Compliance Handbook: reasonable excuse - (31/01/2012)
• CIOT “concern” over proposals for general anti-avoidance rule - (30/01/2012)
• Lord Phillips (Lib Dem) does “not see the difference” between tax avoidance or evasion - (27/01/2012)
• Appeal procedure: substitution of party: whether subject matter assignable: appeal allowed: New Miles Ltd, Re In the Appeal of v HMRC [2012] UKFTT 33 (TC) - (26/01/2012)
• Commonwealth Association of Tax Administrators – courses for managers, professionals and trainers - (26/01/2012)
• SI 2011/3061: The Revenue & Customs (Complaint and Misconduct) (Amendment) Regs 2011 - (24/01/2012)
• Draft SI published re enactment of ESCs - (24/01/2012)
• Details of amendments to the Tax Credits Manual - (20/01/2012)
• Reporting Offshore Funds: list updated - (18/01/2012)
• Details of amendments to the Information Disclosure Guidance Manual - (17/01/2012)
• Income tax: late appeal: application refused: Camps (t/a Reg Camps Transport) v HMRC [2011] UKFTT 777 (TC) - (14/01/2012)
• HMRC guidance: “What could happen if you don’t pay HMRC” - (14/01/2012)
• CIOT gives guarded welcome to new HMRC proposals re tax fraud - (14/01/2012)
• Details of amendments to Tax Credits Manual - (10/01/2012)
• Details of amendment to Compliance Handbook Manual (chapter on managing suspension updated) - (10/01/2012)
• NIC: no jurisdiction to determine claim for HMRC maladministration: Ashworth v HMRC [2011] UKFTT 796 (TC) - (09/01/2012)
• Appeal costs: HMRC liable for 80% of costs: HMRC v Talentcore – Costs decision [2011] UKUT B28 (TCC) - (09/01/2012)
• PM hoping for progress on general anti-avoidance rule (BBC report) - (06/01/2012)
• Certificates of Tax Deposit – self serve interest calculator - (05/01/2012)
• Details of amendments to Enquiry Manual - (03/01/2012)

December 2011

• SI 2011/3061: The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2011 - (26/12/2011)
• Review of Powers – updated list of documents published - (26/12/2011)
• Compliance Handbook Manual updated, including changes to calculation of Potential Lost Revenue - (21/12/2011)
• Joint initiative re HMRC service delivery - (19/12/2011)
• HMRC now accepting Faster Payments Service (internet banking etc) - (19/12/2011)
• Penalty: late filing: Jusilla principle: HMRC default: appeal allowed: Corballon Ltd v HMRC [2011] UKFTT 798 (TC) - (19/12/2011)
• Income tax: penalty: HMRC default was a reasonable excuse: Armstrong v HMRC [2011] UKFTT 799 (TC) - (19/12/2011)
• Income tax: late appeals: no convincing grounds: Squire v HMRC [2011] UKFTT 770 (TC) - (19/12/2011)
• Income tax and CGT: discovery assessment: Court of Appeal upholds earlier decisions: Hankinson v HMRC [2011] EWCA Civ 1566 - (16/12/2011)
• HM Inspectorate of Constabulary: HMRC’s use of information and intelligence to counter fraud in the tax credit system - (16/12/2011)
• Appeals: out of time: permission refused: Camps (t/a Reg Camps Transport) v HMRC [2011] UKFTT 777 (TC) - (14/12/2011)
• New CEO of HMRC appointed from January: Lin Homer - (09/12/2011)
• SI 2011/2934: The FA 2011, s. 88 (Appointed Day) Order 2011 - (09/12/2011)
• Proposed withdrawal of five more ESCs from April 2013 - (09/12/2011)
• HMRC’s performance in 2011-12 (mid-year review) - (08/12/2011)
• Details of amendments to HMRC’s Compliance Operational Guidance Manual - (08/12/2011)
• Budget to be held on Wednesday 21 March 2012 - (07/12/2011)
• Charity: judicial review of Charity Commission guidance: terms of relief to be given: Independent Schools Council v HMRC [2011] UKUT B27 (TCC) - (07/12/2011)
• HMRC’s latest Agent Update - (07/12/2011)
• “Tax agents and advisers – a new relationship with HMRC” - (06/12/2011)
• Draft legislation for FB 2012 published - (06/12/2011)
• Agent authorisation for tax credits: updated processes - (06/12/2011)
• HMRC guidance for tax agents and advisers to help manage the 31 January Self Assessment deadline - (06/12/2011)
• Central Agent Authorisation Team: turnaround times for paper forms - (06/12/2011)
• HMRC: new specialist teams for compliance checks re direct tax avoidance schemes - (06/12/2011)
• HMRC tips to speed up process of paper agent authorisations - (06/12/2011)
• ISA Annual Returns of Statistical Information - (05/12/2011)
• Details of amendments to HMRC’s Assessment Procedures Manual - (02/12/2011)
• Compliance perceptions survey: meaning of “tax evasion” (para. 5.3) - (01/12/2011)

November 2011

• CBI reaction to autumn statement - (30/11/2011)
• Chancellor’s Autumn Statement – 29 November 2011 - (30/11/2011)
• Tax agents and advisers – an update on SA252 letters - (30/11/2011)
• Compliance Handbook “updated to reflect current evasion referral process “ - (28/11/2011)
• Draft SI re charities (FA 2010, Sch. 6, Pt. 2 commencement order) - (25/11/2011)
• Appeal: strike out application refused: Tax Chamber procedures: Fidex Ltd v HMRC [2011] UKFTT 713 (TC) - (25/11/2011)
• HMRC launches “new specialist unit targeting offshore tax cheats” - (22/11/2011)
• Working Together publication – issue 46 - (22/11/2011)
• Property transaction statistics for UK for 2008 to 2010 - (22/11/2011)
• Closure notice: made prematurely: possible order for costs against applicant: TWL(GB) Ltd v HMRC [2011] UKFTT 682 (TC) - (22/11/2011)
• Proceeds of Crime Act: lack of resources: Anselm Peries v SOCA [2011] UKFTT 674 (TC) - (21/11/2011)
• Tax Simplification survey asking about value of disincorporation relief (Q.6) - (21/11/2011)
• General Anti-Avoidance Rule: final report published of independent study - (21/11/2011)
• International Conference on Institutional Taxation Analysis: 1 and 2 December - (18/11/2011)
• Major PWC report re ease of tax compliance globally - (18/11/2011)
• Details of HMRC Third Sector Grant Funding Programme for 2010-11 - (17/11/2011)
• Details of amendments to HMRC’s Enquiry Manual - (17/11/2011)
• HMRC Customer Survey 2011-15 development project - (16/11/2011)
• HMRC encouraging the public to report fraud and tax evasion - (15/11/2011)
• Tax Chamber Hearings: A User’s Guide (book by Keith Gordon) - (15/11/2011)
• Category 1 crude oil values - (14/11/2011)
• HMRC consultation re modernising administration of personal tax system - (14/11/2011)
• CIOT list of counter-productive tax measures - (11/11/2011)
• HMRC “Learning Together” training videos now include one on toolkits - (09/11/2011)
• Details of amendments to the Compliance Operational Guidance manual - (09/11/2011)
• Revised Notice 12A: What you can do if things are seized by HMRC - (07/11/2011)
• VAT: appeals: costs awarded against HMRC: Thomas Holdings Ltd v HMRC [2011] UKFTT 656 (TC) - (04/11/2011)
• Details of amendments to Enquiry Manual (pending changes re penalties for failing to keep records) - (04/11/2011)
• Details of minor amendments to Claimant Compliance Manual - (01/11/2011)

October 2011

• Details of amendments to HMRC’s Compliance Handbook - (31/10/2011)
• Tribunal procedures: HMRC evidence and submissions: application dismissed: Foulser & Anor v Revenue & Customs [2011] UKFTT 642 (TC) - (31/10/2011)
• Proceeds of Crime Act: tax evasion and other crimes: Supreme Court decision in Gale & Anor v Serious Organised Crime Agency [2011] UKSC 49 - (27/10/2011)
• Joint Tax Agent Strategy Steering Group details published - (27/10/2011)
• HMRC publish October / November edition of Agent Update - (26/10/2011)
• HMRC publish “gender pay gap” for their own staff for 2010 - (26/10/2011)
• HMRC list of external research projects - (26/10/2011)
• HMRC extending the use of mail scanning - (24/10/2011)
• Income tax enquiry: closure notice refused: Mosedale v HMRC [2011] UKFTT 624 (TC) - (21/10/2011)
• Tax enquiry: application for closure notice: refused: Huan v HMRC [2011] UKFTT 626 (TC) - (21/10/2011)
• Letter from Dave Hartnett to Public Accounts Committee setting out HMRC’s legal view on the disclosure of taxpayer confidential information to a Parliamentary Committee - (19/10/2011)
• HMRC must “better understand the relative returns and costs of different enforcement activities” per NAO report (para 45) - (19/10/2011)
• Updated HMRC factsheet C/FS with guidance on “what you can do if you are unhappy with our service” - (18/10/2011)
• Updated HMRC factsheet re compliance checks (with additional advice re penalties) - (17/10/2011)
• VAT: MTIC: jurisdiction re requirement to make part payment: application dismissed: Aleena Electronics Ltd v HMRC [2011] UKFTT 608 (TC) - (14/10/2011)
• Charities Act 2006: public benefit: The Independent Schools Council v The Charity Commission [2011] UKUT 421 (TCC) - (14/10/2011)
• Details of amendments to HMRC’s Compliance Handbook - (12/10/2011)
• Late appeal: two year delay: application refused: Welch v HMRC [2011] UKFTT 565 (TC) - (10/10/2011)
• Machine Games Duty: Amusement Machine Licence Duty transition - (10/10/2011)
• SI 2011/2446: the Taxes and Duties, etc (Interest Rate) regs 2011 (from 31 October 2011) - (10/10/2011)
• Income Tax receipts statistics: September 2011 - (05/10/2011)
• Tax agents briefing: update on the single compliance process - (05/10/2011)
• SI 2011/2401: The FA 2009, s. 103 (Appointed Day) Order 2011: 6 October 2011: rates of late payment and repayment interest - (04/10/2011)
• Tax agents and advisers: withdrawal of agent copies of some forms - (04/10/2011)
• Details of amendments to HMRC’s Enquiry Manual - (04/10/2011)
• LIFFE Admininstration and Management has been designated as a recognised stock exchange - (03/10/2011)

September 2011

• Details of amendments to HMRC’s Self Assessment: The Legal Framework manual - (28/09/2011)
• Direct tax disclosure statistics: 1 April 2009 to 31 March 2011 - (28/09/2011)
• Working Together publication: issue 45: for tax agents and advisers - (28/09/2011)
• Details of amendments to the Compliance Operational Guidance Manual - (28/09/2011)
• Tonnage tax: appeal expenses: application for HMRC to meet costs: refused: Western Ferries (Clyde) Ltd v HMRC [2011] UKFTT 541 (TC) - (23/09/2011)
• HMRC meets with key stakeholders to discuss service delivery - (14/09/2011)
• Draft legislation for Finance Bill 2012 to be published on 6 December 2011 - (13/09/2011)
• SI 2011/2192: The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2011 - (12/09/2011)
• Details of amendments to HMRC’s Enquiry Manual - (09/09/2011)
• Autumn Statement to take place on Tuesday 29 November 2011 - (07/09/2011)
• HMRC criminal investigators unleashed as “legitimate investigation activity is not being used” - (05/09/2011)
• Appeals procedure: whether proper to issue Witness Summons: FSA [2011] UKUT B22 (TCC) - (02/09/2011)

August 2011

• R&C Brief 33/11: duty liability of lottery machines: HMRC reaction to Dransfield case - (30/08/2011)
• HMRC Agent Update 25: August/September 2011 - (23/08/2011)
• HMRC issue “Spotlight” warning of dangers of tax avoidance with particular focus on NIC and income tax - (23/08/2011)
• Disclosure of tax avoidance schemes: consolidated guidance - (22/08/2011)
• Self Assessment deadline: HMRC guidance for tax agents and advisers - (19/08/2011)
• Changing the way HMRC handles customer post - (18/08/2011)
• Tax Chamber Hearings: A User’s Guide – to be published in September - (18/08/2011)
• Details of amendments to Claimant Compliance Manual - (16/08/2011)
• Details of amendments to Compliance Handbook Manual - (15/08/2011)
• Strike action may hit payments of tax credits and other HMRC functions, says BBC report - (15/08/2011)
• Details of amendments to Joint and Several Liability Manual - (12/08/2011)
• Details of amendments to Compliance Operational Guidance Manual - (11/08/2011)
• Details of amendments to Complaint Handling Guidance - (08/08/2011)
• Details of amendments to Complaints and Remedy Manual - (08/08/2011)
• Delay in the issue of some self assessment statements - (08/08/2011)
• SI 1794/2011: the Gaming Duty (Amendment) Regulations 2011: in force from 1 October 2011 - (05/08/2011)
• Updated Statements of Practice - (05/08/2011)
• HMRC: tax agents and advisers – Agent Account Mangers - (03/08/2011)
• Tax agents: new relationship with HMRC - (02/08/2011)
• HMRC closing old bank accounts on 9 August - (01/08/2011)
• List of registered landfill site operators - (01/08/2011)

July 2011

• Final report and action plan for the Identity Authentication Service (IDAS). - (29/07/2011)
• R&C Brief 26/11: impact for taxes and tax credits of payments under the Equitable Life Payment Scheme - (27/07/2011)
• SI 2011/1752: Taxation of Equitable Life (Payments) Order 2011 - (27/07/2011)
• HMRC delays in issuing Self Assessment statements - (25/07/2011)
• FA 2011 published - (22/07/2011)
• Establishing the relationship between tax agents and HMRC - (20/07/2011)
• Summer job students reminded about tax - (20/07/2011)
• Civil Investigation of Fraud – Contractual Disclosure Facility - (20/07/2011)
• Minutes of Implementation Oversight (HMRC powers, deterrents, safeguards) - (20/07/2011)
• Details of amendments to Health in Pregnancy Grant Technical Manual - (20/07/2011)
• Details of amendments to Special Civil Investigations Guidance Manual - (19/07/2011)
• Details of amendments to Claimant Compliance Manual - (19/07/2011)
• HMRC reorganisation of corporation tax work - (18/07/2011)
• Corporation tax penalty: HMRC proof absent or insufficient: deliberate delays by HMRC to augment penalties: HMD Response International v HMRC [2011] UKFTT 472 (TC) - (15/07/2011)
• Income tax: late payment surcharge: HMRC gloss on “reasonable excuse” not acceptable: Barron v HMRC [2011] UKFTT 482 (TC) - (15/07/2011)
• Income tax appeal: TMA 1970, s. 28C: whether right of appeal: no: Bartram v HMRC [2011] UKFTT 471 (TC) - (14/07/2011)
• Details of amendments to Enquiry Manual - (14/07/2011)
• HMRC’s Litigation and Settlement Strategy (LSS) relaunched - (14/07/2011)
• Tax agents and advisers – video about agent services - (14/07/2011)
• HMRC offers firms online Olympics advice - (14/07/2011)
• Working with Tax Agents: consultation re dishonest conduct - (14/07/2011)
• CGT discovery assessments: no new facts: appeal allowed: Charlton & Ors v HMRC [2011] UKFTT 467 (TC) - (13/07/2011)
• Income tax: costs: HMRC stance ridiculous and unjustified: Atkins, The Executors of v HMRC [2011] UKFTT 468 (TC) - (13/07/2011)
• Details of amendments to Statutory Payments Manual - (13/07/2011)
• Responses to consultation document re business record checks - (13/07/2011)
• GPMS revisit inspection of HM Revenue & Customs - (12/07/2011)
• Inspection report on HMRC re proceeds of crime, fraud, evasion - (12/07/2011)
• Income tax: information notice: FA 2008, Sch. 36: whether information reasonably required: yes: Wai Yan Chan v HMRC [2011] UKFTT 462 (TC) - (11/07/2011)
• Integrating tax and NIC – call for evidence - (11/07/2011)
• Customs duty repayment: Oats Services Ltd v HMRC [2011] UKFTT 455 (TC) - (07/07/2011)
• Aligning HMRC information powers: international standards: tax information exchange - (07/07/2011)
• Research Report No 104 – Review of rewritten Income Tax legislation - (07/07/2011)
• Details of amendments to Compliance Handbook - (06/07/2011)
• Discovery assessment: whether excessive: Thomson v SOCA [2011] UKFTT 453 (TC) - (06/07/2011)
• Rule 29(3): striking out without a hearing: Perera v HMRC [2011] UKFTT 451 (TC) - (06/07/2011)
• Dines & Anor v HMRC re Rule 29(3) (striking out without a hearing) [2011] UKFTT 452 (TC) - (06/07/2011)
• Details of amendments to Claimant Compliance Manual - (06/07/2011)
• Details of amendments to Compliance Handbook Manual - (06/07/2011)
• Penalties: failure to comply with information notice: Wan v HMRC [2011] UKFTT 442 (TC) - (05/07/2011)
• Disguised remuneration legislation Qs & As - (05/07/2011)
• Gerard McCann v HMRC re late payment surcharge [2011] UKFTT 440 (TC) - (05/07/2011)
• Tax agents briefing – single compliance process – update - (05/07/2011)
• Draft SI re International Tax Enforcement Orders – Mauritius - (04/07/2011)

June 2011

• HMRC information notices: FA 2003, Sch. 10, para. 14: Weber & Anor v HMRC [2011] UKFTT 437 (TC) - (30/06/2011)
• Penalty: TMA 1970, s. 98A(2)(a): common law fairness: Hok Ltd v HMRC [2011] UKFTT 433 (TC) - (30/06/2011)
• Loss relief restriction: plant and machinery for leasing: discovery assessment: Forbes v HMRC [2011] UKFTT 425 (TC) - (29/06/2011)
• Penalties for failure to comply with information notice: reasonable excuse: FA 2008, Sch. 36, para. 39: Clarke v HMRC [2011] UKFTT 427 (TC) - (29/06/2011)
• Penalties: reasonable excuse: incorrect penalty notices: Buxton Rugby Union Football Club v HMRC [2011] UKFTT 428 (TC) - (29/06/2011)
• 2012-13 income tax rates, limits and personal allowances - (29/06/2011)
• Penalty: late CT return: reasonable excuse: The Horseshoe Inn and Lodge Ltd v HMRC [2011] UKFTT 418 (TC) - (24/06/2011)
• Penalties for late CT return: reasonable excuse: The Company of the Plumed Horse Ltd v HMRC [2011] UKFTT 417 (TC) - (24/06/2011)
• Penalties for failing to produce documents: Tallington Lakes Ltd & Anor v HMRC [2011] UKFTT 402 (TC) - (22/06/2011)
• Expert evidence: admissibility: Eclipse Film Partners No 35 LLP v HMRC [2011] UKFTT 401 (TC) - (22/06/2011)
• Discovery assessments: TMA 1970: Devine v HMRC [2011] UKFTT 404 (TC) - (22/06/2011)
• Interest: TMA 1979, s. 86, s. 59C: Shahzad v HMRC [2011] UKFTT 397 (TC) - (20/06/2011)
• Details of amendments to Compliance Handbook Manual - (20/06/2011)
• Details of amendments to Compliance Operational Guidance Manual - (20/06/2011)
• Case management: application for joinder: substantial identity of evidence in two appeals: First Talk Mobile Ltd & Anor v HMRC [2011] UKFTT 423 (TC) - (16/06/2011)
• Penalty: careless error: FA 2007, Sch. 24: Davis v HMRC [2011] UKFTT 391 (TC) - (14/06/2011)
• Details of amendments to Appeals Reviews and Tribunals Manual - (13/06/2011)
• Appeal procedure: acceptance period: Roberts v HMRC [2011] UKFTT 385 (TC) - (10/06/2011)
• Penalties: late filing of partnership return: no reasonable excuse: Hearthstead Homes v HMRC [2011] UKFTT 382 (TC) - (09/06/2011)
• Details of amendments to Compliance Handbook Manual - (09/06/2011)
• NIC: enterprise zone capital allowances: tribunal jurisdiction: Brijesh J Patel v HMRC (Rev 1) [2011] UKFTT 373 (TC) - (08/06/2011)
• Details of amendments to Enquiry Manual - (06/06/2011)
• Customs duty: FTT rules of procedure: Truebell Plc v HMRC [2011] UKFTT 370 (TC) - (03/06/2011)
• VAT returns: HMRC application to strike out appeal: Enviroengineering Ltd v HMRC [2011] UKFTT 366 (TC) - (02/06/2011)
• Surcharge: TMA 1970, s. 59C: reasonable excuse: Knapper v HMRC [2011] UKFTT 365 (TC) - (01/06/2011)
• VAT input tax: knowledge of fraud: MTIC trading: Flashpoint Technology Ltd v HMRC [2011] UKFTT 353 (TC) - (01/06/2011)

May 2011

• Consultation on the removal of 36 tax reliefs - (27/05/2011)
• CT closure notice: FA 2008, Sch. 18: whether a complex case: Finnforest UK Ltd & Ors v HMRC [2011] UKFTT 342 (TC) - (20/05/2011)
• Partnership: place of control and management: non-domiciled partner: Mark Higgins Rallying (a firm) v HMRC [2011] UKFTT 340 (TC) - (20/05/2011)
• CIS returns: late submission: proportionality: HRA 1998: M & J Plumbing v HMRC [2011] UKFTT 337 (TC) - (20/05/2011)
• CGT surcharge: reliance on professionals: no reasonable excuse: Trustees of the D R Shanks Discretionary Trust v HMRC [2011] UKFTT 332 (TC) - (19/05/2011)
• Late appeals: jurisdiction: Harouni v HMRC [2011] UKFTT 361 (TC) - (18/05/2011)
• Details of amendments to Compliance Operational Guidance Manual - (17/05/2011)
• VAT repayments: gaming duty: FA 1997, s. 11: Aspinalls Club Ltd v HMRC [2011] UKFTT 325 (TC) - (17/05/2011)
• Excise duty: practice and procedure: Trans-Int SRL v HMRC [2011] UKFTT 326 (TC) - (17/05/2011)
• Details of amendments to HMRC’s Insolvency Manual - (14/05/2011)
• Details of amendments to Assessment Procedures Manual - (13/05/2011)
• Details of amendments to Compliance Handbook - (12/05/2011)
• Case management: exclusion of evidence and admission of late evidence: Atlantic Electronics Ltd v HMRC [2011] UKFTT 314 (TC) - (12/05/2011)
• Discovery: TMA 1970, s. 29: onus of proof: Syed v HMRC (Rev 1) [2011] UKFTT 315 (TC) - (12/05/2011)
• Penalty: late CT return: FA 1998, Sch. 18: GV Cox Ltd v HMRC [2011] UKFTT 311 (TC) - (10/05/2011)
• Aggregates levy: no reduction permissible: MMC Midlands Ltd (in liquidation) v HMRC [2011] UKFTT 310 (TC) - (10/05/2011)
• Late payment surcharge: no reasonable excuse: Riley v HMRC [2011] UKFTT 306 (TC) - (09/05/2011)
• VAT: extension of time: TPH Developments Ltd v HMRC [2011] UKFTT 297 (TC) - (06/05/2011)
• Details of amendments to Complaint Handling Guidance - (04/05/2011)
• Penalty: late partnership return: reasonable excuse: A & C Akin v HMRC [2011] UKFTT 291 (TC) - (04/05/2011)
• Reference to CJEU: appeal to Upper Tribunal: Grattan Plc (No 2) v HMRC [2011] UKFTT 282 (TC) - (03/05/2011)
• CGT: penalty for late return: no reasonable excuse: Shortell v HMRC [2011] UKFTT 284 (TC) - (03/05/2011)

April 2011

• Leave to appeal out of time: TMA 1970, s. 49: permission granted: IBA claim: Pytchley Ltd v HMRC [2011] UKFTT 277 (TC) - (28/04/2011)
• Details of amendments to Tax Compliance Risk Management Process Manual - (27/04/2011)
• Details of amendments to Special Civil Investigations Guidance - (27/04/2011)
• Evidence to displace assessments and closure notices: appeal allowed in part: Reid v HMRC [2011] UKFTT 272 (TC) - (26/04/2011)
• CT enquiry: application for closure: granted as no justification for continuance of enquiry: Estate 4 Ltd v HMRC [2011] UKFTT 269 (TC) - (26/04/2011)
• Appeals: award of expenses: Queenspice Ltd v HMRC cost Decision [2011] UKUT B14 (TCC) - (21/04/2011)
• Details of amendments to Temporary Storage and Approved Depositories Manual - (18/04/2011)
• Late appeal against jeopardy amendments: granted: Pharmacy Ltd v HMRC (Rev 1) [2011] UKFTT 254 (TC) - (15/04/2011)
• Penalty for late CT return: no reasonable excuse: ESA Films Ltd v HMRC [2011] UKFTT 248 (TC) - (14/04/2011)
• Late submission of CT return by liquidator: no reasonable excuse: Somercombe OTS No 39 Ltd (in liquidation) v HMRC [2011] UKFTT 244 (TC) - (12/04/2011)
• Late payment of tax: reasonable excuse: Cubberley v HMRC [2011] UKFTT 239 (TC) - (11/04/2011)
• Late partnership return: no reasonable excuse: Qureshi School of Motoring v HMRC [2011] UKFTT 234 (TC) - (11/04/2011)
• P35 penalty: Jusilla principle: burden of proof: HMRC not plain dealing: reasonable excuse allowed: NA Dudley Electrical Contractors Ltd v HMRC [2011] UKFTT 260 (TC) - (09/04/2011)
• Penalty for late partnership return: mixed and confused submissions: Riaz v HMRC [2011] UKFTT 231 (TC) - (08/04/2011)
• Details of amendments to Statutory Payments Manual - (08/04/2011)
• Expenses: costs: summary assessment: HMRC v Kenneth Colquhoun Cost Decision [2011] UKUT B10 (TCC) - (06/04/2011)
• Details of amendments to Special Civil Investigations Guidance Manual - (05/04/2011)
• Tax avoidance scheme: losses: discounted securities: FA 1996, Sch. 13: Audley v HMRC [2011] UKFTT 219 (TC) - (01/04/2011)
• Penalty: whether documents in taxpayers’ possession or power: yes: HMRC v Parissis & Ors [2011] UKFTT 218 (TC) - (01/04/2011)
• Income tax penalties: abatement: TMA 1970, s. 95A: appeal allowed in part: Malhi & Anor v HMRC [2011] UKFTT 220 (TC) - (01/04/2011)
• Details of amendments to Compliance Handbook Manual - (01/04/2011)

March 2011

• Beer duty: preliminary issues: Carlsberg UK Ltd, INBEV UK Ltd vs HMRC [2011] UKUT 195 (TCC) - (29/03/2011)
• Residence: more than 183 days in UK as son in hospital: whether compassionate grounds applied: no: Ogden v HMRC [2011] UKFTT 212 (TC) - (28/03/2011)
• Late claim for error or mistake relief: overstated profits: appeal struck out: Allen v HMRC (Rev 1) [2011] UKFTT 26 (TC) - (28/03/2011)
• Aggregates levy: FA 2001, s. 18: definitions: Jones Brothers Ruthin (Civil Engineering) Co. Ltd v HMRC [2011] UKFTT 206 (TC) - (24/03/2011)
• Surcharges on unpaid income tax: TMA 1970, s. 59C: no reasonable excuse: Ahmed v HMRC [2011] UKFTT 196 (TC) - (21/03/2011)
• Financial services: withdrawal of company approval: Curren v FSA [2011] UKUT B19 (TCC) - (21/03/2011)
• Incorrect tax return: omission of relocation expenses: penalty not excessive: Wald v HMRC [2011] UKFTT 183 (TC) - (17/03/2011)
• Information notices: FA 2008, Sch. 36: information reasonably required: D Midgley & Sons Ltd & Anor v HMRC [2011] UKFTT 187 (TC) - (17/03/2011)
• Discovery assessments: whether receipts income or capital: error or mistake: appeal allowed: Howell v HMRC [2011] UKFTT 179 (TC) - (16/03/2011)
• Income tax: out of time appeals: permission to appeal refused: no reasonable prospect of success: Ali v HMRC [2011] UKFTT 180 (TC) - (16/03/2011)
• Ordinary residence: intention: role of appellate tribunal: Tuczka v HMRC [2011] UKUT 113 (TCC) - (16/03/2011)
• Case management: adjournment: HMRC v GMAC UK PLC Direction Reference [2011] UKUT 112 (TCC) - (16/03/2011)
• Late corporation tax return: no reasonable excuse: Troup Curtis & Co Ltd v HMRC [2011] UKFTT 170 (TC) - (15/03/2011)
• Financial services: insurance broking: FSMA 2000, s. 40: Mohammed Karim v FSA [2011] UKUT B18 (TCC) (TCC) - (15/03/2011)
• Discovery assessments: TMA 1970, s. 36: notification of chargeability: Stanley v HMRC [2011] UKFTT 169 (TC) - (14/03/2011)
• Details of amendments to HMRC’s Statutory Payments Manual - (08/03/2011)
• Details of amendments to HMRC’s Insurance Policyholder Taxation Manual - (08/03/2011)
• Details of amendments to HMRC’s Compliance Operational Guidance Manual - (07/03/2011)
• Details of amendments to HMRC’s Information Disclosure Guidance Manual - (04/03/2011)
• Appeal costs: permission: HMRC v Taylor Haimendorf (Costs) [2011] UKUT B7 (TCC) - (04/03/2011)
• Appeal costs: HMRC v Brayfal Ltd [2011] UKUT B6_Costs (TCC) - (02/03/2011)
• Share ramping scheme: level of penalties: FSA v Mr Graham Betton [2011] UKUT B9 (TCC) - (01/03/2011)

February 2011

• Bingo duty: whether admission fee to be deducted: appeal allowed in part: Cosmo Leisure Ltd v HMRC [2011] UKFTT 143 (TC) - (25/02/2011)
• Appeal costs: HMRC figures slightly reduced: Mr Andrew Berry v HMRC v [2011] UKUT 81_Costs (TCC) - (25/02/2011)
• Details of amendments to HMRC’s Special Civil Investigations Guidance Manual - (18/02/2011)
• Late partnership return: reliance on accountants: no reasonable excuse: The Amelie Partnership V HMRC [2011] UKFTT 163 (TC) - (17/02/2011)
• CGT appeal: discovery: assessment not precluded by TMA 1970, s. 29(4) or (5): Tetley v HMRC [2011] UKFTT 118 (TC) - (15/02/2011)
• VAT input tax: appeal costs: Atlantic Electronics Ltd v HMRC [2011] UKFTT 276 (TC) - (11/02/2011)
• NIC voluntary contributions: due care and diligence: Allan v HMRC [2011] UKFTT 115 (TC) - (11/02/2011)
• Assessment: whether notice of assessment required to state statutory provision under which assessment made: no: Gunn v HMRC [2011] UKUT 59 (TCC) - (08/02/2011)
• Late corporation tax return: no reasonable excuse: ASI Properties Ltd v HMRC [2011] UKFTT 105 (TC) - (03/02/2011)
• Income tax penalty: late partnership return: no reasonable excuse: David Owen and Son v HMRC [2011] UKFTT 223 (TC) - (03/02/2011)
• Leave to appeal out of time: granted: TMA 1970, s. 49: Lupson v HMRC [2011] UKFTT 100 (TC) - (02/02/2011)

January 2011

• Appeal procedures: invalid notice of appeal: Maincourse Ltd v HMRC [2011] UKFTT 89 (TC) - (28/01/2011)
• Self assessment closure notice: reasonable grounds for keeping open: Chan v HMRC [2011] UKFTT 84 (TC) - (25/01/2011)
• Details of amendments to HMRC’s Special Civil Investigations Guidance - (25/01/2011)
• Details of amendments to HMRC’s Special Civil Investigations Guidance Manual - (19/01/2011)
• Costs re VAT appeal: The Bowcombe Shoot & Anor v HMRC [2011] UKFTT 64 (TC) - (18/01/2011)
• CGT: whether documents reasonably required: yes: Whight v HMRC [2011] UKFTT 60 (TC) - (18/01/2011)
• Details of amendments to HMRC’s Compliance Handbook Manual - (18/01/2011)
• Adjournment refused: no misconduct or procedural unfairness: Oduntan v HMRC [2011] UKFTT 54 (TC) - (17/01/2011)
• Record keeping: transfer of profit on construction project: Johnstone v HMRC [2011] UKFTT 57 (TC) - (17/01/2011)
• Joint Tax Agent Strategy Steering Group minutes: November 2011 - (13/01/2011)
• Details of amendments to HMRC’s Enquiry Manual - (12/01/2011)
• Details of amendments to HMRC’s Transport Manual - (10/01/2011)
• Details of amendments to HMRC’s Compliance Handbook Manual - (06/01/2011)