Case returns to first-tier tribunal after advisor arrest

by Calum Fuller

More from this author

28 Jan 2013

  • Comments
HM Revenue and Customs

A COUPLE fighting a lengthy tax dispute with HM Revenue & Customs are due to cross swords with the taxman once again following an upper-tier tax tribunal ruling.

The upper tribunal allowed Brian and Doreen Foulser's appeal against an earlier ruling that HMRC should be allowed to take part in proceedings after the arrest of their tax advisor, Watkin Gittins of Montpelier Tax Consultants, while the first hearing was taking place.

Their case had initially been brought to tribunal after courts had found they were liable to pay tax on shares worth approximately £27m, after relief they claimed on the gifts of those shares was denied.

The charges against Gittins were dropped, after which the couple applied to have HMRC barred from further involvement in the case, claiming their continued participation would be an "abuse of process".

The taxman, though, argued the application should be thrown out on the grounds that it could be beyond the first-tier tribunal's jurisdiction.

The tribunal upheld HMRC's order, but the upper tribunal judge Justice Morgan allowed the couple's appeal, arguing that their case could have been misunderstood, adding that the arrest had made a fair hearing impossible.

As a result, the case has returned to the first-tier tribunal to assess whether arrest has prejudiced the case.

Visitor comments

blog comments powered by Disqus

Add your comment

We won't publish your address

By submitting a comment you agree to abide by our Terms & Conditions

Your comment will be moderated before publication

  • Send



Conservatoire for Dance and Drama, London, Permanent, Part Time, £60,000 pro rata




Get the latest financial news sent directly to your inbox

  • Best Practice
  • Business
  • Daily Newsletter
  • Essentials


Search for jobs
Click to search our database of all the latest accountancy roles

Create a profile
Click to set up your profile and let the best recruiters find you

Jobs by email
Sign up to receive regular updates with the latest roles suitable for you



Why budgeting fails: One management system is not enough

If budgeting is to have any value at all, it needs a radical overhaul. In today's dynamic marketplace, budgeting can no longer serve as a company's only management system; it must integrate with and support dedicated strategy management systems, process improvement systems, and the like. In this paper, Professor Peter Horvath and Dr Ralf Sauter present what's wrong with the current approach to budgeting and how to fix it.


iXBRL: Taking stock. Looking forward

In this white paper CCH provide checklists to help accountants and finance professionals both in practice and in business examine these issues and make plans. Also includes a case study of a large commercial organisation working through the first year of mandatory iXBRL filing.