Nigel Giles

Mar 1, 2023 | taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles

Home >Articles > Professional bodies urge chancellor to improve HMRC service levels Professional bodies urge chancellor to improve HMRC service levels 1 March 2023 The heads of ten leading UK professional bodies have signed an open letter urging Chancellor Jeremy Hunt to prioritise investment in HMRC’s service levels in his upcoming Budget statement on 15 March 2023.

Feb 28, 2023 | taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles

On 27 February 2023, details of the Windsor Framework were revealed. The Framework aims to address issues with the application of the Northern Ireland Protocol, including trade friction. From a tax perspective, the Framework could have important ramifications for VAT, excise and customs. Customs: Under the terms of the Framework there would be no requirement to collect export declarations for a significant majority of trade from Northern Ireland to Great Britain.

Feb 28, 2023 | taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles

Home >Articles > Paradise Wildlife Park Ltd v HMRC Paradise Wildlife Park Ltd v HMRC 28 February 2023 Whether what was constructed was used for a relevant charitable purpose  In Paradise Wildlife Park Ltd v HMRC [2023] UKFTT 122 (TC) (10 February 2023), the FTT decided that construction services supplied to a charity did not qualify for the zero rate of VAT. To the extent that buildings had been constructed, they were...

Feb 28, 2023 | taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles

Home >Articles > No case for Budget tax cuts No case for Budget tax cuts 28 February 2023 In a new report, the IFS suggests that, although the UK’s short-term economic outlook appears more positive than previously anticipated, concerns remain around the longer-term prospects, giving the chancellor little room for manoeuvre in his 15 March 2023 Budget.

Feb 28, 2023 | taxjournal.com | David Whiscombe |Robert Maas |Paul Aplin OBE |Nigel Giles

Home >Articles > O Olufote v HMRC O Olufote v HMRC 28 February 2023 SDLT sub-sale scheme fails  In O Olufote v HMRC [2023] UKFTT 130 (TC) (14 February 2023), the FTT dismissed the taxpayer’s appeal against a closure notice charging SDLT of approximately £10,000 on the purchase of a house. The taxpayer had used a sub-sale scheme intended to...