HMRC

Her Majesty’s Revenue and Customs (HMRC) (Welsh: Cyllid a Thollau Ei Mawrhydi) is a non-ministerial department of the UK Government responsible for the collection of taxes and the payment of some forms of state support. HMRC was formed by the merger of the Inland Revenue and Her Majesty’s Customs and Excise which took effect on 18 April 2005.[2]

hmrc tax lawyers in london

ECJ asked to consider UK’s VAT Treatment of Supplies made to Unregistered Sellers

In the recent case of Avon Cosmetics Limited (Avon) v HMRC (LON/2004/1028) the First Tier Tribunal (“FTT”) considered the appellant’s claim for Value Added Tax (“VAT”) relating to the repayment of a significant amount of VAT, estimated at £14 million. The FTT stated that, as this matter related to the validity of Article 11 of the …

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Tax Tribunal Denies HMRC’s Extension of Time to Serve Notice of Appeal

In the recent case of HMRC v McCarthy & Stone (Developments Limited)  the Upper Tribunal (Tax and Chancery Chambers) (“UT”) refused HMRC’s application for an extension of time to serve it’s Notice of Appeal.  The UT’s decision was heavily influenced by the Rule 3.9 of the Civil Procedure Rules 1998 (“CPR”) and the Jackson Reforms despite the fact …

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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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