‘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
‘Litigants do not owe a duty of care to their opponents, the Court of Appeal has made clear.’
Litigation Futures, 18th December 2019
Source: www.litigationfutures.com
‘A jailed solicitor involved in the UK’s biggest ever tax fraud must repay £3m of his ill-gotten gains or face a further nine years in prison, a judge at the Old Bailey has ruled.’
Legal Futures, 18th December 2019
Source: www.legalfutures.co.uk
‘Litigants in person (LiPs) who “do little to promote their cases until they are absolutely forced to” and do not “understand, let alone research” their obligations can still be regarded as acting reasonably, the First-tier Tribunal (FTT) has ruled.’
Litigation Futures, 27th November 2019
Source: www.litigationfutures.com
‘The Court of Appeal in England has quashed follower notices issued to a participant in a film partnership on the basis that tax authority HM Revenue & Customs (HMRC) could not have been of the opinion that the judicial ruling they were based on was relevant to the taxpayer’s case.’
OUT-LAW.com, 14th November 2019
Source: www.pinsentmasons.com
‘Before UWOs came into force on 31 January 2018, I provided seminars to solicitors on the potentially far reaching effects that the orders could have, including on mortgagees and trustees of property held by individuals who qualified for an order or in relation to enforcement by HMRC in respect of inappropriate tax planning. The reality is that the investigating authorities in the UK have thus far concentrated on the ‘low hanging fruit’.’
23 Essex Street, 4th November 2019
Source: www.23es.com
‘The issue in this appeal was whether a movement of capital between the United Kingdom and Jersey should be regarded as an internal transaction taking place within a single member state for the purposes of article 56 of the Treaty Establishing the European Community; and if not, whether the refusal of relief under section 23 in respect of the gift to the Coulter Trust is justifiable under EU law.’
UKSC Blog, 16th October 2019
Source: ukscblog.com
‘The government has pledged to not use Henry VIII powers to make Brexit legislation after a public law charity threatened legal action.’
Law Society's Gazette, 17th October 2019
Source: www.lawgazette.co.uk
‘Three BBC news presenters have been told to pay hundreds of thousands of pounds in back taxes, despite the High Court finding that the corporation forced them into the wrong contracts.’
Daily Telegraph, 18th September 2019
Source: www.telegraph.co.uk
‘HMRC is facing a legal battle to block it from handing personal details about British citizens to US tax authorities. The case could have wide-ranging implications for tens of thousands of so-called accidental Americans who left the US when they were months or years old but risk having their British bank accounts frozen for failing to comply with the US tax requirements.’
The Guardian, 12th September 2019
Source: www.theguardian.com
‘HM Revenue & Customs will not have to pay the £6,245 costs of a wine wholesaler who successfully appealed a decision notice, a tribunal has ruled.’
Law Society's Gazette, 9th September 2019
Source: www.lawgazette.co.uk
‘Coming into effect on 1 October 2019, the reverse charge in relation to building and construction services is set to bring about a major change in how VAT is handled in the construction sector. All those involved – including developers – need to be aware of when it will apply and how it will work.’
Practical Law: Construction Blog, 3rd September 2019
‘The Court of Appeal decided in the Tooth case that finding a different reason for under assessment or a different mechanism for assessing an insufficiency of tax HMRC already knew about was not enough to enable HMRC to issue a discovery assessment.’
OUT-LAW.com, 21st June 2019
Source: www.pinsentmasons.com
‘An unauthorised payment surcharge imposed on an individual who participated in a pension liberation scheme was confirmed by the tax tribunal as it said the individual had not acted reasonably in entering into the scheme.’
OUT-LAW.com, 29th May 2019
Source: www.out-law.com
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