House of Lords Economic Affairs select Committee Tax Disputes

Case Study: Tax Tribunal Directs HMRC to Issue Closure Notice

In the recent case of Kenneth William Bloomfield v the Commissioners of Her Majesty’s Revenue and Customs [2013] UKFTT 593 (TC) the First tier tax tribunal directed HM Revenue and Customs (“HMRC”) to issue a closure notice in relation to Mr Bloomfield’s tax return for the period of 2007-2008. Mr Bloomfield was investigated by HMRC on the basis …

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VAT on Self Storage of Goods: Impact on Landlords

HM Revenue and Customs (“HMRC”) have issued a VAT Information Sheet 10/13: Provision of Storage Facilities (“the Information Sheet”) which provides clarity as to what constitutes “storage of goods” for the purposes of Value Added Tax (“VAT”) payable on storage facilities. The purpose of the Information Sheet is to establish the correct VAT liability for the use of storage facilities.   VAT Implications: Storage of …

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Case Study: HMRC’s Entry, Search & Seizure Declared Unlawful by High Court

In the recent case of case of R (on the application of Robin Lees & Others) v Solihull Magistrates Court and HMRC [2013] EWHC 3779 the Claimants sought judicial review against a search and seizure warrant granted by Solihull Magistrates Court, and executed by HM Revenue and Customs (“HMRC”). The High Court held that the execution of the search and …

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Case Study: Successful Appeal on Disclosure to HMRC (demanded under Schedule 36 Information Notice)

In the case of Kevin Betts v HMRC  [2013] UKFTT 430, the First-Tier Tribunal (Tax Chambers) (“FTT”) allowed Mr Betts appeal against a schedule 36 information notice issued by HM Revenue and Customs (“HMRC”). The dispute arose when HMRC requested detailed financial information from Mr Betts in order to verify his tax position stated on his …

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