‘Ads for three tax agents have been banned for exaggerating refunds, being unclear about fees and failing to mention that clients were signing over rights to a cut of potential repayments from previous years.’
The Independent, 30th May 2023
Source: www.independent.co.uk
‘A new ruling by the High Court in London has made clear that, in some circumstances, decisions in a test case might not apply to all claimants in a group litigation order (GLO).’
OUT-LAW.com, 16th May 2023
Source: www.pinsentmasons.com
‘In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, comments on the Supreme Court’s decision in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs [2023] UKSC 12, which was handed down on 22 March 2023. The issue before the Supreme Court was broadly whether a sale of property by the appellant (“Moulsdale”) should be treated as exempt from VAT under the Value Added Tax Act 1994 (“VATA”), Sch 10.’
UKSC Blog, 19th April 2023
Source: ukscblog.com
‘Section 298(1) of the Capital Allowances Act 2001 (CAA 2001) offered taxpayers Enterprise Zone allowances (EZAs) as an inducement to taking on the financial risks of newbuild industrial developments in disadvantaged areas, without a tenant. It extended their availability for a further 10 years after expiry of the 10-year life of an enterprise zone (EZ), provided that the qualifying “expenditure is incurred under a contract entered into within” the first 10 years (“the proviso”). According to the Court of Appeal1 changes made to a development, resulted in two building contracts with the claimed expenditure incurred under the second, being a “separate” contract
Monckton Chambers, 22nd March 2023
Source: www.monckton.com
‘The Court of Appeal in London has decided that HM Revenue and Customs (HMRC) can disclose confidential information about one taxpayer to another taxpayer in the context of a tax appeal.’
OUT-LAW.com, 27th March 2023
Source: www.pinsentmasons.com
‘Sports presenter Gary Lineker has won his appeal against HMRC over a £4.9m tax bill.’
BBC News, 28th March 2023
Source: www.bbc.co.uk
‘Under the Value Added Tax Act 1994 (the “VAT Act“), “newspapers” are “zero-rated”, meaning Value Added Tax (“VAT“) is not charged on them. The question in this case is whether, between 30 August 2010 – 4 December 2016 (the “relevant period“), zero-rating extended beyond print newspapers to digital editions of newspapers, such as editions for e-readers, tablets, smartphones and websites.’
UKSC Blog, 22nd February 2023
Source: ukscblog.com
‘In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Commissioners for His Majesty’s Revenue and Customs v Vermilion Holdings Limited. The appeal was heard by the Supreme Court on 7 February 2023.’
UKSC Blog, 9th February 2023
Source: ukscblog.com
‘In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the case of News Corp UK & Ireland Limited v Commissioners for His Majesty’s Revenue and Customs, which is scheduled to be heard on 22 and 23 November 2022.’
UKSC Blog, 31st October 2022
Source: ukscblog.com
‘Football clubs in the UK have been warned that they may be underpaying tax owed in respect of player contracts in cases where agents have represented both them and the player in the contract negotiations.’
OUT-LAW.com, 19th August 2022
Source: www.pinsentmasons.com
‘A recent UK Supreme Court decision is a reminder of some of the issues that need to be considered when calculating UK corporation tax profits whilst also highlighting the complexity of the UK’s tax system.’
OUT-LAW.com, 15th August 2022
Source: www.pinsentmasons.com
‘The UK’s financial regulator is investigating the co-founder of payments company Wise after he failed to pay his taxes.
The Guardian, 27th June 2022
Source: www.theguardian.com
‘The UK faces making a potentially hefty payment to the EU after its top court ruled it did too little to prevent fraud on imports of Chinese clothing.’
BBC News, 8th March 2022
Source: www.bbc.co.uk
‘In this post, Andre Anthony, a senior associate in the Tax team at CMS, previews the decision awaited from the UK Supreme Court in Commissioners for Her Majesty’s Revenue and Customs v NCL Investments Ltd and another EWCA Civ 663. The appeal was heard by the Supreme Court on 25 and 26 January 2022. The Supreme Court was asked to consider whether accounting debits relating to the grant of share options to employees are a deductible expense for corporation tax purposes.’
UKSC Blog, 21st February 2022
Source: ukscblog.com
‘England’s courts are so run-down they are losing days of work to collapsing ceilings, broken lift and Arctic conditions, the Lord Chief Justice has said.’
The Independent, 16th November 2021
Source: www.independent.co.uk
‘The UK’s First-tier tax Tribunal (FTT) has no general jurisdiction to judicially review decisions made by HM Revenue & Customs (HMRC), but it can consider public law arguments in some VAT appeals within its jurisdiction, the Upper Tribunal (UT) has said.’
OUT-LAW.com, 5th October 2021
Source: www.pinsentmasons.com
‘Two film partnerships were carrying on a trade with a view to profit, meaning that loss relief was available to individual investors, the Court of Appeal has decided, restoring a decision of the First-tier Tribunal (FTT).’
OUT-LAW.com, 26th August 2021
Source: www.pinsentmasons.com
‘The tax tribunal has no power to direct that an application by HM Revenue & Customs (HMRC) for a third party information notice be held “inter partes”, that is with the taxpayer or the third party present, the Court of Appeal has confirmed.’
OUT-LAW.com, 10th August 2021
Source: www.pinsentmasons.com
‘The UK Supreme Court has upheld the quashing of a “follower notice” that would have required a taxpayer to settle his tax dispute on the basis of a ruling in a different tax case, or to face a large penalty if his dispute was ultimately unsuccessful.’
OUT-LAW.com, 6th August 2021
Source: www.pinsentmasons.com
‘In this post, Tim Sales, a partner in the Dispute Resolution team at CMS, and Hannah Jones, who works in the Tax team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of R (on the application of Haworth) v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 25.’
UKSC Blog, 28th July 2021
Source: ukscblog.com
© Inner Temple Library 2024