‘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
‘The Supreme Court has unanimously allowed this appeal concerning the law of limitation.’
UKSC Blog, 23rd July 2021
Source: ukscblog.com
‘Widespread changes to the UK’s IR35 off-payroll working rules came into force on 6 April 2021, and despite a 12-month delay to implementation, detailed HM Revenue and Customs (HMRC) guidance and subsequent amendments to the legislation, areas of uncertainty remain.’
OUT-LAW.com, 21st June 2021
Source: www.pinsentmasons.com
‘The UK Supreme Court has decided that disclosing information in the wrong box on a tax return but explaining it in the white space was not an inaccuracy, as the return had to be considered as a whole.’
OUT-LAW.com, 1st June 2021
Source: www.pinsentmasons.com
‘The Supreme Court has unanimously dismissed this appeal concerning issues surrounding the Taxes Management Act 1970.’
UKSC Blog, 14th May 2021
Source: ukscblog.com
‘Confidentiality is a fundamental concept at the heart of the modern taxation system. The need to strike a balance between the taxpayer’s right to privacy and the requirement of HMRC to carry out its functions has been the subject of much legislation and litigation.[1] There has been an explosion in the exchange of information between revenue authorities of different countries and British politicians have for years been under pressure to emulate the tradition of American presidents publishing their tax returns. But there is nothing new under the sun: the introduction of income tax in Britain at the end of the 18th century was dominated by concerns over taxpayer confidentiality, which led to measures being developed which have left their mark on today’s income tax system.’
Wilberforce Chambers, 6th April 2021
Source: www.wilberforce.co.uk
‘The sale and leaseback of a newly constructed care home was not a disposal of the entire interest in the care home, so as to trigger a claw-back of the VAT zero-rating which had applied when the property was acquired from the developer, the UK’s Supreme Court has decided.’
OUT-LAW.com, 13th April 2021
Source: www.pinsentmasons.com
‘The Chancellor of the Exchequer delivered his Budget yesterday afternoon. A number of tax measures were introduced to ease the financial burden on businesses and individuals. Some were simply extensions of short-term tax relief, including a holiday on business rates for 3 months, maintaining the £500,000 SDLT nil-rate band, and a freeze on alcohol and fuel duties. In this update, I focus on some longer-term measures designed to promote a post-Covid rebound.’
Wilberforce Chambers, 4th March 2021
Source: www.wilberforce.co.uk
‘R (The Motherhood Plan and Anor) v HM Treasury [2021] EWHC 309 (Admin). In a judgment handed down on 17 February 2021, the High Court has ruled that the Self Employment Income Support Scheme (“the Scheme”) introduced during the coronavirus pandemic does not indirectly discriminate against self-employed women who have taken a period of leave relating to maternity or pregnancy in the last three tax years.’
UK Human Rights Blog, 26th February 2021
Source: ukhumanrightsblog.com
‘In this case note, Jack Williams of Monckton Chambers analyses the recent decision of the Upper Tribunal in Colchester Institute Corporation v HMRC [2020] UKUT 0368 (“Colchester”). In summary, in overturning the First Tier Tribunal’s decision, the Upper Tribunal held that state-funding did have a sufficient link to the provision of education and vocational training provided by a college to constitute supply of services for consideration and economic activity. Nevertheless, HMRC was entitled to set-off input tax to reduce the taxpayer’s repayment claim. The implications of the case are likely to be profound: many businesses – educational and otherwise – supplying services that are funded by state agencies are now likely to argue that their provision of services does, in fact, constitute the supply of services for consideration and economic activity. That being so, there would be no need to account for output tax on those services and any accounted for with HMRC may be recoverable.’
Monckton Chambers, January 2021
Source: www.monckton.com
‘HMRC’s registration requirements for trusts may not have been the focus of many practitioners’ attention during 2020, but the 31 January deadline for Trusts Registration Service notifications is likely to focus minds not just on annual compliance requirements, but also on the myriad of changes that have taken place over the past year.’
Wilberforce Chambers, 19th January 2021
Source: www.wilberforce.co.uk
‘The case arose from the response of certain taxpayers and their professional advisers to the Treasury’s introduction of the so called ‘loan charge’ under the Finance Act (No 2) 2017, which was intended to enable HM Revenue and Customs to put an end to what had become a widespread practice of avoiding income tax by characterising payments as loans rather than income. HMRC commenced a criminal investigation into the conduct of a number of subscribers to a particular tax avoidance scheme and, in the course of that investigation, they obtained and executed search warrants relating to both residential and business premises. The question arose whether the first set of access conditions in paragraph 2 to Scheduled 1 of PACE, and whether the further condition in paragraph 14(d) of that schedule had been satisfied. It prompted the Divisional Court to issue a stern warning about the need for scrupulous care in presenting such an application and the court also gave guidance on how, in practical terms, the judge to whom the application is made should be assisted in focusing on the key issues which he or she needs to resolve …’
CrimeCast.Law, 30th November 2020
Source: crimecast.law
‘Directors of clothing manufacturers in Leicester have been struck off for a combined total of more than 400 years in cases costing HMRC millions, data shared with the Guardian reveals.’
The Guardian, 3rd September 2020
Source: www.theguardian.com
‘The lawyers and others who devise and market ineffective tax avoidance schemes are often breaking the law and a few legislative tweaks will make it easier to prosecute them, MPs have claimed.’
Legal Futures, 11th August 2020
Source: www.legalfutures.co.uk
‘The Upper Tribunal (Tax and Chancery Chamber) recently held in Revenue and Customs v Professional Game Match Officials Ltd that part-time football referees are independent contractors (rather than employees, whose match fees and other payments are subject to PAYE).’
Old Square Chambers, 1st June 2020
Source: www.oldsquare.co.uk
‘Can “shielding employees” (those who are extremely vulnerable to a Covid 19 infection) be furloughed; and what of that wider group, including pregnant women and those over 70, thought to be more at risk than the population at large, many of whom have been sent home by their employers on health and safety grounds?’
Parklane Plowden, 23rd April 2020
Source: www.parklaneplowden.co.uk
‘On 20th March 2020, HMRC announced that it would set up the Coronavirus Job Retention Scheme. The purpose of the scheme is to prevent mass redundancies and unemployment in the wake of the global coronavirus pandemic. On 26th March 2020, HMRC published further guidance on the scheme. The guidance was then updated on 4th April 2020 and again on 9th April 2020.’
Doughty Street Chambers, 14th April 2020
Source: insights.doughtystreet.co.uk
‘Arron Banks, the businessman and Ukip party donor, has failed in his attempt to use human rights laws to dismiss a £162,000 tax bill.’
The Guardian, 2nd April 2020
Source: www.theguardian.com
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