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HMRC ordered to suspend penalty for inaccuracy in tax return

In Eric Eastman v HMRC [2016] the First Tier Tribunal ruled that HMRC was unreasonable to refuse to suspend a penalty for a careless inaccuracy in a taxpayer's self-assessment return.
29 September 2016

Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?

The First Tier Tribunal has held that it is possible to acquire and sell a property as part of a taxpayer’s trade, without that taxpayer having an intention to trade.
16 September 2016

IFRS 16 – avoid borrower defaults

Borrower debt levels are to increase following a change in accounting standards. What should lenders be doing now to avoid Events of Default being inadvertently triggered under facility agreements?
15 September 2016

VAT and pensions: current practices can now continue until January 2018

HMRC has put back by an extra year changes to VAT recovery in relation to pension schemes
06 September 2016

Timing matters for loss claims – Countryfield (Village) Homes Limited v HMRC [2016]

Recent First Tier Tribunal case finds that earlier losses must be carried back before later ones
05 September 2016

Capital Focus Limited v HMRC: houses in multiple occupancy can be zero-rated dwellings

The FTT has found that houses in multiple occupancy can be zero-rated dwellings under the VAT legislation. The purpose of the legislation is to zero-rate the creation of new homes where none existed.
17 August 2016

D&J Grant v HMRC: input tax recovery on partial payment denied

In D&J Grant v HMRC input tax recovery was denied on partial payment for goods that were never delivered. A clear case of "buyer beware".
17 August 2016

King v HMRC – Partners can disagree with their Partnership’s Tax Return

What should a partner put on his or her tax return, if he or she disagrees with the partnership's overall tax return?
03 August 2016

Clavis Liberty 1 v HMRC – anti-avoidance provisions cannot be used to avoid tax

A partnership attempted to use an anti-avoidance provision to create artificial losses. This was held to be ineffective as anti-avoidance provisions cannot be used to avoid tax.
03 August 2016

Fintech Horizons - May 2016

In this issue: building innovation in the sandbox; we consider the potential outcomes for UK fintechs post Brexit; cyber-crime: a guide to recognition, prevention and protection
25 May 2016

Press release

Burges Salmon sees further success at national industry awards

The Tax team from Burges Salmon has been named Best Tax Team in a National Firm at the 2016 Taxation Awards.
20 May 2016

Telefonica v HMRC: When HMRC has a duty to consult a taxpayer

When HMRC challenged how Telefonica agreed they calculate VAT phone charges, Telefonica appealed and the Tribunal found they had not been given clear assurance so the judicial review appeal failed.
10 May 2016
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