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Dec 3, 2024 | 
mondaq.com | Victoria Braid |Sophie Rhind
When HMRC rely on a taxpayer's carelessness to issue
assessments and penalties, they must show the taxpayer failed to
take reasonable care, but conflicting decisions have created
uncertainty about whether HMRC must also show that the carelessness
caused the tax loss. In Mainpay Ltd, HMRC maintained they
did not have to show a causal link between the carelessness and the
tax loss.
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Oct 9, 2024 | 
taxjournal.com | Sophie Rhind |Victoria Braid |Andrew Marr |Chris Etherington
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Jun 26, 2024 | 
taxjournal.com | Sophie Rhind |Paul Johnson |Dan Neidle |Helen Miller
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May 16, 2024 | 
lexology.com | Sophie Rhind |Sarah Ling
Taxpayers and advisers may have a wide variety of experiences dealing with HMRC during investigations. Every investigation is different, so there are often explanations for many of the disparities. For example, HMRC is naturally much more likely to put greater resource (and therefore greater pressure on the taxpayer) into high value disputes at house level affecting multiple entities and individuals than more simple cases relating only to individual fund managers.
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May 14, 2024 | 
lexology.com | Gideon Sanitt |Sophie Rhind |Victoria Braid
Last week, the Upper Tribunal (UT) dismissed an appeal by HMRC against the decision of the First-tier Tax Tribunal (FTT) in Hitchins v HMRC ([2023] UKFTT 00127), which directed HMRC to issue closure notices in respect of enquiries opened into the tax returns of three brothers. The apparent ease with which the UT reached its decision is unsurprising as the question of whether HMRC have reasonable grounds not to issue a closure notice is a value judgment that will rarely be disturbed on appeal.
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May 14, 2024 | 
blog.macfarlanes.com | Gideon Sanitt |Sophie Rhind |Victoria Braid
Last week, the Upper Tribunal (UT) dismissed an appeal by HMRC against the decision of the First-tier Tax Tribunal (FTT) in Hitchins v HMRC ([2023] UKFTT 00127), which directed HMRC to issue closure notices in respect of enquiries opened into the tax returns of three brothers. The apparent ease with which the UT reached its decision is unsurprising as the question of whether HMRC have reasonable grounds not to issue a closure notice is a value judgment that will rarely be disturbed on appeal.
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Mar 26, 2024 | 
taxjournal.com | Sophie Rhind |Mark Bevington |Angela Browning |Andrew Marr
Home >Articles > Full proof: more needed from HMRC to discharge their burden of proof Full proof: more needed from HMRC to discharge their burden of proof © Copyright LexisNexis 2024. All rights reserved. 26 March 2024 Speed read HMRC have extensive powers to assist them in the collection and management of revenue, including the ability to issue information notices, discovery assessments and penalties.
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Sep 15, 2023 | 
mondaq.com | Sophie Rhind |Victoria Braid
The case of Ebuyer v HMRC shows the FTT taking
a tough approach to HMRC's failure to comply with an unless
order requiring the disclosure of documents, resulting in HMRC
being barred from proceedings. The taxpayers' ability to apply
for specific directions for disclosure is an important strategic
step in the context of the relatively limited disclosure
obligations in the FTT.
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Sep 14, 2023 | 
macfarlanes.com | Sophie Rhind |Victoria Braid
In a Tax Journal article, Sophie Rhind and Victoria Braid comment on the strict approach taken by the FTT to HMRC’s failure to comply with an order requiring the disclosure of documents in the case of Ebuyer v HMRC.
In Ebuyer v HMRC, the FTT barred HMRC from participating in proceedings as a result of HMRC’s failure to comply with an unless order requiring the disclosure of documents.
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Aug 14, 2023 | 
taxjournal.com | Sophie Rhind |Victoria Braid |Carrie Rutland |Tom Gilliver
Home >Articles > You’re barred: failure to disclose in the FTT
You’re barred: failure to disclose in the FTT
14 August 2023
Sophie Rhind and Victoria Braid (Macfarlanes) examine implications of Ebuyer v HMRC when HMRC failed to comply with an unless order.
It is unusual to see the FTT take a hard line against failure by HMRC to comply with directions and bar them from participating in proceedings.
