by David Jones | Nov 29, 2018 | Tax Investigations
This was a case in which arch brexiteer Arron Banks sought to use the European convention on human rights to argue that Inheritance Tax (IHT) charged on gifts he made to the UK Independence Party (UKIP) amounted to a breach of his human rights. Gifts or donations made...
by David Jones | Nov 1, 2018 | Self Assessment, Tax Investigations
It is vitally important to distinguish between the powers actually granted by Parliament to HMRC; together with the obligations actually imposed on taxpayers by the tax law; with the powers HMRC apparently believes it has and the obligations by which it thinks...
by David Jones | Sep 6, 2018 | Business Tax, Tax Investigations
The Court of Appeal has found that HM Revenue and Customs do owe a duty of care to a taxpayer if it makes mistakes and as a consequence, the taxpayer can sue HMRC for damages. Neil Martin v HMRC – The Background Neil Martin, a builder, suffered severe business...
by David Jones | Aug 16, 2018 | Tax Investigations, VAT
This is the strange case of Quality Engines Direct Ltd (QEDL), and concerned two sales of silver ingots, where the VAT at stake was £60,062. The court decided that no output tax was payable on those sales because the company didn’t own the goods. QEDL’s main business...
by David Jones | Aug 10, 2018 | Personal Finance, Tax Investigations
The long running case of Romie Tager, barrister and QC, finally reached a conclusion in the Court of Appeal last month and highlights that there is a clear distinction to be drawn between the most spectacular levels of neglectful non-compliance and the murky world of...
by David Jones | Apr 20, 2018 | Business Tax, Opinion, Tax Investigations
This week’s Blog concerns a recent a tribunal decision which raises questions about how HMRC prepares cases to be heard at the tax tribunals and the decision may well have a wider impact on other cases. How it started… The case was: Mohammed Ashraf v HMRC and...
David Jones is the Senior Partner and Founder of Morgan Jones & Company. Born in Liverpool and an Accountancy graduate of the University of Wolverhampton, David spent twenty years working for the Customs & Excise in London then Shrewsbury before starting his own business. David's depth of knowledge of the UK tax system and his ability to communicate this learning has seen Morgan Jones & Company grow into Shropshire's most respected Accountancy Practice. Email David