• Blog

    You’re Winding Me Up!

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    Phoenix from the flames In 2016, new rules were introduced to stop a type of “phoenixism”. Not the old sort that really got HMRC’s goat where someone would pay all their debtors but HMRC and then brazenly put their company down only to start trading again (often with a slightly different name). The 2016 rules […]

  • Blog

    Judicial review applications against HMRC – 1 November 2018

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    The past couple of years has seen a noticeable increase in the number of Judicial Review (JR) applications being made against HMRC. The majority of these have been in relation to HMRC using its new powers to issue the various types of notices to enforce payment ahead of a taxpayer’s case being heard by the Tribunal. This article looks at some of the leading applications and how the Courts are cutting HMRC a lot of slack when it comes to their actions.

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    Legal challenge to two UK reliefs: another EU uncertainty – 6 September 2018

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    Unlike the many uncertainties people and businesses face over Brexit, the EU caused another one in July that will not be solved by canny negotiations between Michel Barnier and Dominic Raab (assuming that he is still the UK’s negotiator when you are reading this). In another twist, this one may be of benefit to UK taxpayers, while the EU Commission gets to tweak the tail of UK officialdom.

  • Blog

    Central management and control in the UK – 10 May 2018

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    One of the best known judicial pronouncements in tax, possibly because it has been in use for over 100 years, is the one by Lord Loreburn in De Beers Consolidated Mines Ltd v Howe (5 TC 198) relating to deciding where a company is resident: ‘A company resides … where its real business is carried on … and the real business is carried on where the central management and control actually abides.’