Introduction HMRC’s civil information powers are set out in Schedule 36 to Finance Act 2008. Part 1 of that schedule sets out HMRC’s powers to…
Read MoreTax Litigation
Unexplained Wealth Orders– HMRC’s new nuclear weapon?
HMRC now has powers to apply for ‘Unexplained Wealth Orders’ (that is an order requiring an individual to explain where their wealth has come from).…
Read MoreExcise duty : Upper Tribunal success in relation to liability of hauliers
The Upper Tribunal has handed down the important decision in HMRC v Martyn Perfect. Mr Perfect was a self-employed HGV driver who was stopped by…
Read MoreAWRS – Disclosure success in Tribunal
The Upper Tribunal had dismissed HMRC’s appeal in the Smart Price/Hare Wines AWRS disclosure case. The case concerned whether HMRC should be required to provide…
Read MoreHMRC wins appeal in the Supreme Court, and saves £17bn
Today, the Supreme Court has handed down its judgment in Littlewoods Limited v HMRC. It reversed the judgment of the Court of Appeal, allowed HMRC’s appeal, and…
Read MoreHMRC loses appeal against taxpayer who wants to pay VAT
Today HMRC published its annual gripe about UK companies not paying enough tax. Click here for the latest decision of the Upper Tribunal in litigation…
Read MoreAWRS update – crucial injunction hearing on 31 March 2017
David Bedenham is acting for a large number of wholesalers who have been refused approval under the AWRS. These traders are appealing to the First…
Read MoreHMRC’s Alcohol Wholesalers Registration Scheme (‘AWRS’) goes live
The AWRS requires businesses who wholesale alcohol at or after the point at which Excise Duty is payable (the ‘duty point’) to be approved by…
Read MoreDavid Bedenham discusses a recent FTT decision relating to carbon credit missing trader fraud and assessment time limits.
Carbon dating: emissions trading, MTIC fraud and assessment time limits. Introduction Missing trader (or ‘MTIC’) fraud has blighted various trade sectors from mobile phones and…
Read MoreDavid Bedenham discusses HMRC’s Alcohol Wholesalers Registration Scheme that commences on 1 January 2016
The Alcohol Wholesaler Registration Scheme – fit and proper? David Bedenham considers HMRC’s AWRS scheme which commences on 1 January 2016* (*previously due to commence…
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