Awards Drinks Limited v HMRC: permission to appeal is granted at the Upper Tribunal
Judge Jonathan Richards sitting in the Upper Tribunal has given permission to appeal in the case of Awards Drinks v HMRC (UT/2019/0040).
In an important VAT decision which potentially extends VAT liability to traders whose goods are innocently sold on to others who use them for inward diversion fraud (smuggling to the UK), the First-tier Tribunal found against the appellant without fully considering the legal arguments made by Counsel, or applying the correct legal test. Permission to appeal was refused by the FTT but on oral application to the Upper Tribunal, Judge Richards held:
I will say only that, contrary to what I had thought when refusing permission to appeal on the papers, Mr Howard has satisfied me that it is arguable that there is a “missing step” in the FTT’s reasoning. If, as the Applicant alleges, it effected in-bond transactions that caused it to lose possession and control of the goods while they were located in France, then it is arguable that, even though it had rejected as untrue the Applicant’s account of who its customers were and how they paid, the FTT needed to go on explain how the Applicant came to make subsequent supplies of those goods in the UK. Moreover, if, as the Applicant alleges, it lost possession and/or control of the goods while they were outside the UK, it is arguable that, to the extent those goods were the subject of taxable supplies in the UK, those supplies must have been effected by persons other than the Applicant (so that the Applicant cannot have been liable for VAT on those supplies).
The Appellant was represented at the First-tier and on appeal by Joseph Howard and Tristan Thornton.
Download the case here.
Tolley’s Taxation Awards Winners 2019
Joseph Howard was honoured to be chosen to present the Award for Best Private Client Tax Practice at last nights Tolley’s Taxation Awards dinner . Jeremy Vine hosted the evening which CCTC was delighted to attend.
You can views photos of the awards in the Winners Gallery.
The secret to CCTC’s success
SME News interviewed Joseph Howard and the CCTC team following their win at this years Legal Awards where they received the award for “Best Boutique Tax Chambers”. Read about what sets CCTC apart, as well as their “holistic approach” to solving taxation problems here.
One minute with…Joseph Howard
CCTC’s Head of Chambers, Joseph Howard was recently interviewed by the Tax Journal; providers of market leading insight for the UK tax profession. Joseph features in this weeks edition, please read his interview here: https://www.taxjournal.com/articles/one-minute-with-joseph-howard
CCTC Sponsors the Tolley’s Taxation Awards 2019
CCTC is proud to be a sponsor at the 2019 Tolley’s Taxation Awards.
Joseph Howard said: “It is wonderful that after just a year, CCTC is able to participate in this leading industry event which recognises the hard work and success of those in the tax field. It is an honour to be invited to present the Best Private Client Tax Practice award.”
CCTC wins “Best Boutique Tax Chambers”
Chancery Court Tax Chambers has been awarded Best Boutique Tax Chambers 2019 in the 2019 SME News Legal Awards hosted by AI Global Media. The Chambers was selected following a combination of public votes and a panel of industry experts’ judgement. The main selection criteria were contribution to the sector and client satisfaction. The award reflects and reaffirms CCTC’s commitment to offering clients an innovative and dedicated service that not only provides a practical solution but furthers the legal standard in tax law.
CCTC’s one year anniversary
Today marks the one-year anniversary of Chancery Court Tax Chambers. CCTC has gone from strength to strength in its first year and we are delighted to continue this upward trajectory by maintaining our signature, client focused outlook.
The year has been inundated with highlights ranging from the announcement of scholarship and pupillage programmes and culminating in the announcement of our expansion to larger chambers in Gray’s Inn. We look forward to the next year of hard work and incredible growth.
Moving to new offices in Gray’s Inn
Chancery Court Tax Chambers are delighted to announce their move to 12 Grays Inn Square in the historic Gray’s Inn. Our move to larger premises was demanded by the continued and exciting expansion of CCTC. The new Chambers has been carefully selected to mirror CCTC’s ethos by combining modernity and tradition. The office will shortly be undergoing substantial renovation and the team look forward to being able to welcome Clients to the new office located at the historic epicenter of legal excellence in London sometime at the end of April 2019.
CCTC shortlisted for the “Best Tax Chambers” Award
Chancery Court Tax Chambers is excited to announce that it has been shortlisted in the highly competitive “Tax Chambers” category following nominations received in the SME Legal Awards hosted by AI Global Media. Following the receipt of over 200 nominations, we are honored to be acknowledged alongside the best in the industry within our first year. Having our work acknowledged by our clients and peers acts as a further source of motivation to continue to provide the best quality service to all our clients.