News

12/06/09: M&R Tax Advisers Secure Withdrawal of Excise Duty Assessment for Client

12th June 2009

M&R Tax Advisers are acting on behalf of an alcohol wholesale business which is authorised by HMRC under the WOWGR regulations to deal in excise duty suspended goods, transferred (for example) between different UK bonded warehouses or for despatch duty suspended to another EU Member State.   The trade in duty suspended goods is an […]

15/05/09: M&R Tax Advisers Victory in Excise Movement Guarantee Case

15th May 2009

M&R Tax Advisers have recently acted on behalf of a haulage company in relation to the rejection by HMRC of its application for a movement guarantee. A movement guarantee is a financial bond which HMRC require a party to the movement of duty suspended excise goods such as alcohol – being either the owner of […]

14/04/09: The Introduction of the Reforms to the HMRC Internal Review Procedures and to the Independent Tax Appeals System

14th April 2009

As we have described in an earlier new article, a significant reform of the tax appeals system has been in hand for some time now. As from 1st April 2009, that reform has been implemented. As a consequence of this reform, the previous four tax appeals tribunals (the VAT and Duties Tribunal, the General Commissioners, […]

13/03/09: M&R Tax Advisers Victory on Behalf of Excise Bonded Warehouse

16th March 2009

M&R Tax Advisers have recently acted on behalf of a well-established excise bonded warehouse in relation to the seizure by HMRC of alcohol and the raising of a civil penalty running into thousands of pounds for alleged breaches of the warehousing regulations. The alleged breaches related to the failure to mark with a rotation number […]

16/02/09: HMRC Civil Investigations in MTIC Cases – New Public Notice: a Change in HMRC Direction?

16th February 2009

In January 2009, HMRC issued Notice 161 to explain what will happen during a civil investigation into alleged MTIC fraud where they suspect conduct involving dishonesty (“knowing involvement”) in relevant transactions has arisen.   HMRC state within the Notice that they will normally invite the trader concerned to attend a meeting, together with their professional […]

6/02/09: The New Civil Penalty Regime for VAT Registered Businesses.

6th February 2009

Are you suffering from cash flow problems and your next VAT return is due?  Are you thinking of paying HMRC central assessment instead of declaring your correct liability?  Then think again.   The new penalty regime takes effect for VAT returns due for filing on or after 1 April 2009.   A penalty can be […]

05/01/09: Licensed Access to the Bar Granted to M&R Tax Advisers

5th January 2009

By Licence dated 22nd December 2008, the Qualifications Committee of the Bar Council has authorised M & R Tax Advisers to instruct Barristers directly with respect to advice and representation in both the VAT and Duties Tribunal and the High Court, without the need to first engage a Solicitor. We are therefore in a position […]

22/12/08: 45 Days and Not Heard? The Review of Tax Appeals Against HMRC Decisions

22nd December 2008

Tax Appeals against decisions made by HMRC: “Summary of Technical Responses” November 2008   Since the merger of the Inland Revenue and HM Customs and Excise, HMRC has been working to modernise the administration of appeals submitted against decisions made by HMRC and to align approaches for direct and indirect tax where appropriate. The “Summary […]

27/11/08: From Bond House to Brayfal – a Brief Guide to Decisions in some Significant MTIC Cases

27th November 2008

Back in 2003, it was established through the VAT and Duties Tribunal decisions in the cases of Bond House Systems Ltd. (VAT decision number 18100) and Optigen Ltd. (decision number 18113) that where HMRC alleged what was then known as “carousel fraud”, then there was an absence of genuine economic activity providing the following circumstances […]

13/11/08: HMRC’s new “Litigation and Settlement Strategy”

13th November 2008

In general, in acting on behalf of clients in disputes with HMRC, tax advisers have always sought if possible to negotiate good settlements with HMRC rather than allow the case to proceed to litigation. However, such an approach is likely to be more difficult under HMRC’s new Litigation and Settlement Strategy, which now applies across […]