Recent Tax Cases that Matter

by Lucy Webb
access120 days access
cpd hours4 CPD hours

This course will enable you to:

  • Use lessons from recent tax case law to advise your clients more effectively
  • Advise clients on their right to appeal a decision and the process for doing so
  • Navigate the pitfalls of self-assessment income tax
  • Reconcile tax legislation with the Companies Act when advising on Corporation Tax
  • Advise on the critical issue of control in IR35 cases
  • Advise clients about the nuances and pitfalls of CGT reliefs such as Business Asset Disposal Relief and Private Residence Relief

Although tax cases donít impact accountants directly, they may well impact your clients. It is therefore crucial for you to have an understanding of the complexities involved, how the system operates, how courts and tribunals arrive at decisions, as well as the important cases that will improve the advice you give your clients.

This case-based course covers tax cases in three common areas of income tax, corporation tax and capital gains tax. It provides practical information, providing a rich image of how the system operates, and opening a number of doors for any accountant curious as to how tax cases are settled.

The basics

  • The system
  • Working within the system
  • Weighing up the benefits
  • The First-tier Tribunal
  • Paul Wheeler (First-tier Tribunal)
  • The Upper Tribunal
  • Heather Jones (Upper Tribunal)

Income tax

  • The importance of income tax
  • Residency
  • Robert Gaines-Cooper
  • Domicile
  • Enquiries and discovery assessments
  • Ringo Scheithauer v HMRC (First-tier Tribunal)
  • HMRC v Raymond Tooth (Court of Appeal)
  • The Ramsay principle
  • Ramsay in practice

Corporation tax cases

  • Russell Baker v HMRC (First-tier Tribunal)
  • Failing to deliver a company tax return
  • Caris Properties Limited v HMRC (First-tier Tribunal)
  • IR35
  • Christa Ackroyd Media Limited v HMRC (Upper Tribunal)
  • Albatel Limited v HMRC (First-tier Tribunal)

Capital gains tax

  • Capital gains tax cases
  • Private Residence Relief
  • Desmond Higgins v HMRC (Court of Appeal)
  • Cornelia Simpson v HMRC (First-tier Tribunal)
  • Business Asset Disposal Relief
  • Jacqueline Potter and Neil Potter v HMRC (First-tier Tribunal)
  • Stephen Reneaux and Lynne Reneaux-Smith v HMRC (First-tier Tribunal)
  • Credible witnesses
Lucy is a chartered accountant (ACA) and chartered tax adviser (CTA). She gained her experience in practice at Deloitte, working for multinational clients as well as clients within the asset management industry. Since leaving Deloitte, Lucy has worked as a tax writer. She covers tribunal cases of interest to accountants, particularly across income tax, corporation tax, and capital gains tax, and also writes technical pieces on the latest developments in the world of tax and accounting.
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ACCA partner with to provide high quality CPD for members. As an ACCA member, you are required to complete at least 40 relevant units of CPD each year, where one unit is equal to one hour. 21 units must be verifiable; the other 19 can be non-verifiable.

Verifiable CPD
Your course counts as verifiable CPD, if you can answer "yes" to these questions:

  1. Was the learning activity relevant to your career?
  2. Can you explain how you will apply the learning in the workplace?

You select courses that meet these criteria, and as you complete each course you get a CPD certificate so you can provide ACCA with the evidence that you undertook the learning activity.