Accountants

Annual leave, parenting leave, sick leave, weekends and public holidays: paras. 27(2) and (3)

Breach of contract

Case Law – Grimm v Newman & Anor. [2002] BTC 135 ; Mehjoo v Harben Barker (a firm) & Anor [2014] BTC 17

Charge to tax

Case Law – Commissioners of Inland Revenue v. Brander & Cruickshank ; Ellis (H.M. Inspector of Taxes) v. Lucas ; Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Continuous supplies of services, pro forma invoices

Commentary – VAT Reporter ¶56-300

Defrauding the Revenue

Case Law – R (on the application of Inland Revenue Commissioners) v Kingston Crown Court & Anor. [2001] BTC 322

Direct repayment of VAT to

Commentary – VAT Reporter ¶55-440

Dishonest conduct of tax agents

– see Agents

Failure to produce documents

Case Law – Fox v General Commissioners of Income Tax for the Division of Uxbridge and Anor. [2002] BTC 130 ; Huntley Solutions Ltd [2010] TC 00272 ; Research & Development Partnership Ltd [2010] TC 00271

Fees

– see Legal expenses

Form of authority to act on VAT matters

Commentary – VAT Reporter ¶55-440

Fraudulent evasion of tax

Case Law – R v. Wilson. [1991] BVC 7

Late returns, reasonable excuse

Case Law – Jeffers & Ors [2010] TC 00337

Legal professional privilege

– see also Legal professional privilege (LPP)

Generally

Case Law – R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor. [2009] BTC 680 ; R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor. [2010] BTC 773 ; R (on the application of Prudential plc & Anor) v Special Commissioner of Income Tax & Anor. [2013] BTC 45

Lien over documents

Commentary – Tax Reporter ¶187-195

Misdeclaration penalty, reasonable excuse

Defective work

Commentary – VAT Reporter ¶60-048

Inaccurate advice

Commentary – VAT Reporter ¶60-047

Offences

Commentary – Tax Reporter ¶187-145

Papers, powers to call for

Legislation/Regulatory – SP 5/90

Place of supply of services to non-business customers outside EU

Commentary – VAT Reporter ¶13-483

HMRC Guidance – Notice 741a

Profession or employment

Commentary – Tax Reporter ¶485-050

Professional negligence

Case Law – Grimm v Newman & Anor. [2002] BTC 135 ; Grimm v Newman & Anor. [2002] BTC 502 ; Mehjoo v Harben Barker (a firm) & Anor [2014] BTC 17 ; Mehjoo v Harben Barker (a firm) & Anor. [2013] BTC 509

Relationship to

Legislation/Regulatory – TMA70 s. 20D(2)

Tax treatment

Commentary – Tax Reporter ¶402-250

Case Law – Blackburn (H.M. Inspector of Taxes) v. Close Bros., Ltd. Commissioners of Inland Revenue v. Close Bros., Ltd. ; Commissioners of Inland Revenue v. Brander & Cruickshank ; Ellis (H.M. Inspector of Taxes) v. Lucas ; Mitchell and Edon (H.M. Inspectors of Taxes) v. Ross Mitchell and Haddock (H.M. Inspectors of Taxes) v. Hirtenstein Mitchell and Mellersh (H.M. Inspectors of Taxes) v. Marshall Taylor-Gooby (H.M. Inspector of Taxes) v. Tarnesby Taylor-Gooby and Job (H.M. Inspectors of Taxes) v. Drew ; Walker (H.M. Inspector of Taxes) v. Carnaby Harrower, Barham & Pykett

Termination payments

Commentary – Tax Reporter ¶485-060

Top tips for, submitting application form

Commentary – VAT Reporter ¶43-175

Trustee of maintenance fund

Commentary – Tax Reporter ¶652-200

Viability studies, input tax

Commentary – VAT Reporter ¶19-127

Wilful default

Case Law – Pleasants v. Atkinson (H.M. Inspector of Taxes). [1987] BTC 585

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