Third party access to pleadings in the FTT

In Cider of Sweden v HMRC, the Tax Tribunal has issued a significant, but narrow decision regarding the circumstances in which a third party can obtain copies of the parties' pleadings in a tax appeal. Read more

High Court finds no duty owed to investors by barrister advising scheme promoter

Investors in a series of film finance tax schemes sued the tax QC who had produced written opinions for the scheme promoter, which were then shared with prospective investors. The Court rejected the investors' claims, on the basis that the QC owed them no duty of care in preparing the opinions, and that even if he had owed them a duty, the views he expressed in the opinions were consistent with those of a reasonable QC. Read more

No input VAT deduction for VAT not in fact charged

In Zipvit Ltd v HMRC, the CJEU has held that, where a contract for services provides for VAT to be charged in addition, a taxable person cannot claim to deduct an amount of VAT for which it has not been charged and which it has therefore not passed on to the final consumer. Read more

When can a partial closure notice be required?

In Embiricos v HMRC the Court of Appeal has provided clear guidance on the circumstances in which a partial closure notice can be issued by HMRC to bring finality to a discrete aspect of an enquiry.  Although the decision was concerned with a dispute regarding domicile status, it has broad application and is therefore essential reading for those tasked with handling an HMRC enquiry. Read more