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Focus on Regulation

Tag Archives: HMRC

Waste not, want not: The High Court finds that HMRC breached legitimate expectation on landfill tax

The High Court, in the recent case of R (Biffa Waste Management Services Ltd) v the Commissioners for HMRC [2016] EWHC 1444 (Admin), has provided much needed clarification on taxpayers’ entitlement to rely upon rulings by HMRC where the ruling is general in nature but framed to apply only to specific transactions. Facts The claimant,

Can the Bill of Rights prevent HMRC from issuing a penalty?

In a very recent judgment, the First-Tier Tribunal Tax Chamber considered an interesting argument raised by a taxpayer that a penalty issued by HMRC was contrary to the provisions of the 1688 Bill of Rights and therefore invalid. In Pendle v the Commissioners for Her Majesty’s Revenue & Customs [2015] UKFTT 27, Mr Pendle appealed

Supreme Court not detained by narrow statutory power

In a judgment handed down this morning, the Supreme Court adopted a pragmatic and flexible approach to the scope of HMRC’s powers of interference with property on certain grounds.  Reversing the Court of Appeal’s ruling, the Supreme Court found that, while the express statutory power to detain goods on which HMRC originally relied did not

First-Tier Tribunal has no jurisdiction to supervise HMRC’s conduct – Revenue and Customs Commissioners v Hok Limited [2012] UKUT 363 (TCC)

In a recent decision the Upper Tribunal has held that the First-tier Tribunal does not have any jurisdiction, whether in judicial review or common law, to supervise HMRC’s conduct.  In doing so, Mr Justice Warren and Judge Colin Bishopp of the Tax and Chancery Chamber of the Upper Tribunal quashed a decision of the First-tier