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 […]

12/11/08: HMRC defeat in MTIC case – Brayfal Ltd.

13th November 2008

In the recent decision of the VAT and Duties Tribunal in the appeal of Brayfal Ltd. (decision number 20781) regarding HMRC allegations of MTIC fraud through the operation of a fraudulent scheme known as contra–trading, the Tribunal identified the principle issues for determination as follows:   (i)                  that there was a tax loss in the […]