Laura Poots and Ben Elliott discuss the latest case law developments in HMRC’s powers of assessment, for both direct and indirect tax.
They cover issues of carelessness, deliberate behaviour and protective assessments.
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Case citations and legislation
- Mainpay Ltd v HMRC [2024] UKUT 233 (TCC) https://caselaw.nationalarchives.gov.uk/ukut/tcc/2024/233
- Go City Limited v HMRC [2024] UKFTT 745 (TC) https://caselaw.nationalarchives.gov.uk/ukftt/tc/2024/745
- Outram v HMRC [2024] UKUT 203 (TCC) https://caselaw.nationalarchives.gov.uk/ukut/tcc/2024/203
- HMRC v Sintra Global, Inc [2024] UKUT 00346 (TCC) https://caselaw.nationalarchives.gov.uk/ukut/tcc/2024/346
- Strachan v HMRC [2023] UKFTT 00617 (TC): https://financeandtax.decisions.tribunals.gov.uk//judgmentfiles/j12770/TC%2008858.pdf
- Bella Figura Ltd v HMRC [2020] UKUT 0120 (TCC): https://assets.publishing.service.gov.uk/media/5e9d7aae86650c03205ccd4e/HMRC_and_Bella_Figura.pdf
- Atherton v HMRC [2019] UKUT 41 (TCC): https://assets.publishing.service.gov.uk/media/5c62e77d40f0b676d9455d27/Richard_Atherton_v_HMRC.pdf
- Tooth v HMRC [2021] UKSC 17: https://www.supremecourt.uk/cases/docs/uksc-2019-0136-judgment.pdf
- Burgess & Brimheath v HMRC [2015] UKUT 0578 (TCC):https://assets.publishing.service.gov.uk/media/576e637ae5274a0da30000f5/Burgess_Brimheath-v-HMRC.pdf
