Taxing Matters

Vaping duty: the new excise regime businesses need to prepare for, with Clive Brady

In this episode of RPC’s Taxing Matters podcast, host Michelle Sloane is joined by Clive Brady to look at vaping duty, a new excise duty now on the statute books.   Drawing on Clive's extensive experience advising on excise duties, the episode explores:   * an overview of the new vaping products duty, including what and what isn't in scope; * the key dates and implementation timetable; * who the regime captures across the supply chain; * how duty is charged and administered in practice; and * the compliance and enforcement risk areas your business needs to be aware of.   Thank you for listening to this episode.   You can listen to and subscribe to Taxing Matters on Apple Podcasts [https://podcasts.apple.com/gb/podcast/taxing-matters/id1524050999] and Spotify [https://open.spotify.com/show/6BGTiEU679Hs0LoOqJns7l] and stay up to date with developments in the tax world.   If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Michelle Sloane.   All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. ---------------------------------------- Hosted on Acast. See acast.com/privacy [https://acast.com/privacy] for more information.

HMRC's approach to supply chain fraud, with Joshua Carey of Devereux Chambers

In this episode of RPC’s Taxing Matters podcast, Michelle Sloane, Partner in our Tax, Investigations and Financial Crime team, is joined by Joshua Carey of Devereux Chambers to explore HMRC’s increasingly robust approach to supply chain fraud, and what this means in practice for businesses. Drawing on their extensive experience in complex tax and public law disputes, Michelle and Joshua discuss: * how supply chain fraud can arise and how businesses can find themselves implicated, sometimes unwittingly, in these chains * HMRC’s investigative toolkit and the legal framework it relies on, including the “knew or should have known” test * the growing use of penalty provisions that can affect both corporate entities and individuals * the potential civil, criminal and reputational consequences of being caught up in a fraudulent supply chain * what businesses can do to help protect themselves. Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts [https://podcasts.apple.com/gb/podcast/taxing-matters/id1524050999] and Spotify [https://open.spotify.com/show/6BGTiEU679Hs0LoOqJns7l] and stay up to date with developments in the tax world. If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Michelle Sloane. All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. ---------------------------------------- Hosted on Acast. See acast.com/privacy [https://acast.com/privacy] for more information.

A very VATy Christmas with Philip Simpson KC from Old Square Tax Chambers

In this festive edition of Taxing Matters, RPC’s Senior Associate and Taxing Matters host, Alexis Armitage, is joined by Philip Simpson KC of Old Square Tax Chambers, well known VAT expert and part-time stand-up comedian. Together, they embark on an insightful sleigh ride through the VAT implications of classic Christmas fare, decorations, and traditions, demystifying which seasonal treats and trimmings may attract HMRC’s attention. From turkey and pigs in blankets, to mince pies and cheese boards, this special episode looks at the tax treatment of festive favourites. Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts [https://podcasts.apple.com/gb/podcast/taxing-matters/id1524050999] and Spotify [https://open.spotify.com/show/6BGTiEU679Hs0LoOqJns7l] and stay up to date with developments in the tax world. If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Alexis Armitage. All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. ---------------------------------------- Hosted on Acast. See acast.com/privacy [https://acast.com/privacy] for more information.

Unpacking the complexities of tax deed claims with Jivaan Bennett of Temple Tax Chambers

In this episode of Taxing Matters, Alexis Armitage, Senior Associate in RPC’s Tax Disputes team, is joined by Jivaan Bennett of Temple Tax Chambers. Jivaan brings nearly 15 years of international experience in tax, commercial transactions, and disputes, having worked across the Caribbean, London, and New York. Together, Alexis and Jivaan discuss the complexities of tax deed claims in the context of corporate transactions, offering practical insights for both lawyers and businesses. Key topics covered in this episode, include: ·      the definition and purpose of tax deeds, and their distinction from tax warranties ·      strategic considerations for making and defending tax deed claims ·      common drafting issues and the importance of clear contractual language ·      the interaction between tax deed claims and tax authority inquiries ·      recent trends, including increased use of arbitration and insurance. Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts [https://podcasts.apple.com/gb/podcast/taxing-matters/id1524050999] and Spotify [https://open.spotify.com/show/6BGTiEU679Hs0LoOqJns7l] and stay up to date with developments in the tax world. If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Alexis Armitage. All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. ---------------------------------------- Hosted on Acast. See acast.com/privacy [https://acast.com/privacy] for more information.

The Court of Appeal's decision in A Taxpayer v HMRC with Rebecca Sheldon, Old Square Tax Chambers

In this episode, Alexis Armitage, Taxing Matters host and Senior Associate at RPC, speaks with Rebecca Sheldon of Old Square Tax Chambers, about the Court of Appeal’s recent decision in A Taxpayer v HMRC, in which Rebecca was instructed on behalf of the taxpayer. The discussion focuses on how "exceptional circumstances" under the Statutory Residence Test (SRT) should be interpreted, particularly where personal and moral obligations are involved. Join Alexis and Rebecca as they discuss: * the background of the case and why HMRC challenged the taxpayer’s UK residency status * the SRT and the meaning of "exceptional circumstances" * why the taxpayer's claim under the SRT is of particular interest * the journey of the case through the FTT, the UT and finally the Court of Appeal * how the case is relevant for other taxpayers seeking to rely on "exceptional circumstances" in the context of the SRT * the key lessons from the decision for taxpayers and advisors on evidence and planning residency days. Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts [https://podcasts.apple.com/gb/podcast/taxing-matters/id1524050999] and Spotify [https://open.spotify.com/show/6BGTiEU679Hs0LoOqJns7l] and stay up to date with developments in the tax world. If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs [adam.craggs@rpclegal.com] or Alexis Armitage [Alexis.Armitage@rpclegal.com]. All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. ---------------------------------------- Hosted on Acast. See acast.com/privacy [https://acast.com/privacy] for more information.