Court hearing expat pensions case – BBC News
“A case that could affect the pensions of thousands of Britons who have retired abroad will be heard in a European court later.”
BBC News, 1st September 2009
Source: www.bbc.co.uk
Category: domicile
Secretary of State for Work and Pensions v Yates – WLR Daily
Secretary of State for Work and Pensions v Yates [2009] EWCA Civ 479; [2009] WLR (D) 184
“A Canadian widow who, on her marriage to a British national in Canada, received a British pension based on her husband’s contributions and paid at the rate applicable to the inflation uprating he received, frozen at the time he emigrated, was entitled on his death to a higher rate of pension calculated at the same inflation uprating. She was not entitled to have her pension based on the uprating applicable at the time of his death.”
WLR Daily, 12th June 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
R (A) v Secretary of State for Health – WLR Daily
R (A) v Secretary of State for Health [2009] EWCA Civ 225; [2009] WLR (D) 113
“A failed asylum seeker was not ‘ordinarily resident’ within the United Kingdom for the purposes of entitlement to treatment as of right by the National Health Service free of charge. The Guidance as to how a health body should exercise such discretion as it had to grant or withhold treatment in such a case was unlawful for lack of clarity.”
WLR Daily, 1st April 2009
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Carson and Others v United Kingdom (Application No 42184/05) – Times Law Reports
Carson and Others v United Kingdom (Application No 42184/05)
European Court of Human Rights
“The exclusion of pensioners living abroad from an index-linked uprating scheme applicable to all pensioners in the United Kingdom was not in breach of the European Convention on Human Rights.”
The Times, 20th November 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Elderly expats lose appeal over pensions – The Times
“British pensioners resident in Commonwealth countries have had their appeal for better pensions rejected.”
The Times, 4th November 2008
Source: www.timesonline.co.uk
Barlow Clowes International Ltd (in Liquidation) and Others v Henwood – Times Law Reports
Barlow Clowes International Ltd (in Liquidation) and Others v Henwood
Court of Appeal
“Where a person abandoned his domicile of choice by ceasing to reside in the relevant country and giving up his intention permanently to reside there, his domicile of origin revived as a matter of law and persisted until he acquired a domicile of choice elsewhere. The weight of evidence required to prove that he had acquired another domicile of choice was no greater than that which was required to show that one domicile of choice had superseded another. Where a person maintained homes in more than one country, however, the question had to be decided by reference to the quality of residence in each of those countries to ascertain in which country he had an intention permanently to reside.”
The Times, 18th June 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Legal community slams Budget’s non-doms policy – The Lawyer
“The Chancellor Alistair Darling has pushed ahead with plans to hit non-domiciled residents with a £30,000 annual tax, with the levy kicking in once they have lived in the UK for seven years.”
The Lawyer, 12th March 2008
Source: www.thelawyer.com
Attack on non-doms has lawyers in a flap – The Times
“Property lawyers may enjoy a short-term boost while their wealthier clients sell off their London homes, but new tax plans aimed at rich individuals who are not domiciled in the UK for tax purposes — non-doms, in other words — have received a resounding thumbs down from the British legal profession.”
The Times, 28th February 2008
Source: www.timesonline.co.uk
The £30,000 question: Will proposed tax on Britain’s super-rich really force them to leave the country? – The Independent
“Alistair Darling has been accused of bowing to pressure from the super-rich after he sought to reassure foreigners living in Britain worried about his plans to close their tax loopholes.”
The Independent, 13th February 2008
Source: www.independent.co.uk
Great art ‘will be forced abroad by tax law’ – The Times
“The British public will miss out on seeing some of the greatest works of art in the world because of the Government’s tax plans for nondomiciled foreigners, the director of the Tate said yesterday.”
The Times, 9th February 2008
Source: www.timesonline.co.uk
Russian oligarch blocks £1.5bn lawsuit – The Times
“Russian oligarch Oleg Deripaska this morning won the first round of a legal battle to block a £1.5 billion lawsuit filed against him by a former friend and business partner.”
The Times, 3rd May 2007
Source: www.timesonline.co.uk
