Cotter (Respondent) v Commissioners for Her Majesty’s Revenue & Customs (Appellant) – Supreme Court
Supreme Court, 6th November 2013
Category: HM Revenue & Customs
Supreme Court finds HMRC entitled to tax under dispute where taxpayer left it to HMRC to calculate the tax – OUT-LAW.com
“A taxpayer must perform a calculation of the amount of tax due itself, rather than leave that calculation to HM Revenue and Customs (HMRC), in order to retain possession of funds under dispute, the Supreme Court has ruled.”
OUT-LAW.com, 8th November 2013
Source: www.out-law.com
HMRC targets unpaid intern employers – BBC News
“HM Revenue and Customs (HMRC) is targeting 200 employers who recently advertised internships to ensure they are paying the minimum wage.”
BBC News, 11th November 2013
Source: www.bbc.co.uk
Tax avoiders don’t have human rights – Philippa Whipple QC – UK Human Rights Blog
“R (on the application of Ingenious Media Holdings plc and Patrick McKenna v Her Majesty’s Revenue and Customs [2013] EWHC 3258 (Admin).
Sales J has rejected an application for judicial review by Ingenious Media Holdings plc and Patrick McKenna, who complained that senior officials in HMRC had identified them in ‘off the record’ briefings.”
UK Human Rights Blog, 6th November 2013
Source: www.ukhumanrightsblog.com
Pension liberation schemes were “occupational”, High Court rules, as HMRC tightens procedures – OUT-LAW.com
“A number of pension schemes which allowed members to access their savings before the minimum retirement age should be classed as ‘occupational’ schemes, the High Court has ruled.”
OUT-LAW.com, 22nd October 2013
Source: www.out-law.com
Revised Banking Code of Practice gives HMRC too much discretion, says expert – OUT-LAW.com
“HM Revenue and Customs (HMRC) will be given ‘too much discretion’ to ‘name and shame’ banks that do not meet strict governance requirements in relation to tax matters under proposed changes to the industry Code of Practice, an expert has said.”
OUT-LAW.com, 14th October 2013
Source: www.out-law.com
Revenue and Customs Commissioners v Sunico ApS and others – WLR Daily
Revenue and Customs Commissioners v Sunico ApS and others (Case C-49/12); [2013] WLR (D) 347
“The concept of ‘civil and commercial matters’ within the meaning of article 1(1) of Council Regulation (EC) No 44/2001 covered an action whereby a public authority of one member state claimed, as against natural and legal persons resident in another member state, damages for loss caused by a tortious conspiracy to commit value added tax fraud in the first member state.”
WLR Daily, 12th September 2013
Source: www.iclr.co.uk
Spike in criminal prosecutions for tax evasion signal middle class professionals now in HMRC firing line, says expert – OUT-LAW.com
“A steep rise in the number of criminal prosecutions for tax evasion indicates that the financial affairs of middle class professionals are now subject to increasing scrutiny by HM Revenue & Customs (HMRC), an expert has said.”
OUT-LAW.com, 5th August 2013
Source: www.out-law.com
Prosecutions for tax evasion double – Daily Telegraph
“The number of criminal prosecutions for tax evasion has more than doubled in the last year as middle class professionals are increasingly targeted over tax avoidance.”
Daily Telegraph, 5th August 2013
Source: www.telegraph.co.uk
Tax tribunal ruling against SDLT avoidance scheme could ensure payment of £135m tax, says HMRC – OUT-LAW.com
“A tax tribunal has ruled against a stamp duty land tax (SDLT) avoidance scheme, under which a property developer used a sub-sale and alternative finance scheme to try to avoid paying the tax on the purchase of the Chelsea Barracks in London.”
OUT-LAW.com, 16th July 2013
Source: www.out-law.com
The Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs; King’s College London v Same – WLR Daily
“Where a charity contributed to the purchase of a property, to be held on trust for it and other, non-charitable, contributors in proportion to their contributions, the ‘chargeable interest acquired’ by reference to which stamp duty land tax was to be levied under Part 4 of the Finance Act 2003 was the equitable estate collectively acquired by the beneficiaries under the trust. However, paragraph 1(1) of Schedule 8 to the 2003 Act was to be interpreted as exempting the land transaction from charge to the extent of the charity’s interest.”
WLR Daily. 26th June 2013
Source: www.iclr.co.uk
HMRC consults on strengthening big banks’ tax Code of Practice – OUT-LAW.com
“Plans to strengthen the Code of Practice on tax governance, adopted by the 15 largest banks in 2010, have been published for consultation by HM Revenue and Customs (HMRC).”
OUT-LAW.com, 5th June 2013
Source: www.out-law.com
Employers forced to repay workers for refusing minimum wage – The Guardian
“Tens of thousands of workers who were denied the minimum wage have received hundreds of pounds in back pay from their employers following tougher enforcement policy by tax inspectors. Over the last year more than 26,000 workers were paid back £4m after action by HM Revenue and Customs, who are responsible for enforcing minimum wage laws.”
The Guardian, 30th May 2013
Source: www.guardian.co.uk
Date cross border group relief claim is made, not end of accounting period, will determine claim success, says Supreme Court – OUT-LAW.com
“The date when a claim for cross border group relief is made should form the basis of a decision about one of the tests for granting that relief under EU law and not the date of the end of the accounting period in which the claim was made, the Supreme Court has ruled.”
OUT-LAW.com, 24th May 2013
Source: www.out-law.com
Commissioners for Her Majesty’s Revenue and Customs (Appellant) v Marks and Spencer plc (Respondent); Commissioners for Her Majesty’s Revenue and Customs (Respondent) v Marks and Spencer plc (Appellant) – Supreme Court
Supreme Court, 22nd May 2013
Marks & Spencer plc v Revenue and Customs Commissioners – WLR Daily
Marks & Spencer plc v Revenue and Customs Commissioners [2013] UKSC 30; [2013] WLR (D) 191
“The inquiry as to whether a parent company established in the United Kingdom was entitled to cross-border group relief in respect of the losses of its non-resident subsidiaries was to be conducted on the basis of the circumstances existing as at the date of its claim, and not at the end of the accounting period in which those losses crystallised.”
WLR Daily, 22nd May 2013
Source: www.iclr.co.uk
UK Uncut loses: Taxman’s Goldman Sachs deal “not a glorious episode”, but lawful – UK Human Rights Blog
“Tax avoidance has hit the news again, with Apple currently facing questions from the US Senate about its exploitation of Irish company law loopholes and David Cameron writing to offshore tax havens to push for more transparency over tax rules. As it happens, the High Court has just handed down a ruling in a case which raises many of the same issues.”
UK Human Rights Blog, 22nd May 2013
Source: www.ukhumanrightsblog.com
UK Uncut loses legal challenge over Goldman Sachs tax deal with HMRC – The Guardian
“Campaign group UK Uncut Legal Action has lost its high court challenge over the legality of the ‘sweetheart’ tax deal between HM Revenue and Customs and Goldman Sachs.”
The Guardian, 16th May 2013
Source: www.guardian.co.uk
Judges to rule on HMRC’s tax deal with Goldman Sachs – BBC News
“Judges are being asked to decide if HM Revenue and Customs (HMRC) acted illegally by letting investment bank Goldman Sachs off part of its tax bill.”
BBC News, 2nd May 2013
Source: www.bbc.co.uk
Vehicle Control Services Ltd v Revenue and Customs Comrs – WLR Daily
Vehicle Control Services Ltd v Revenue and Customs Comrs: [2013] EWCA Civ 186; [2013] WLR (D) 105
“A taxpayer company which entered into a contract with owners or lawful occupiers of car parks or land to provide parking control services, and levied parking penalty charges on motorists for breach of the particular car park’s rules by issuing a charge notice against a motorist in breach, was entitled to claim that the charges amounted to damages for breach of contract made between the taxpayer and the motorist or damages for trespass; and the taxpayer was therefore not liable to pay VAT on those charges.”
WLR Daily, 13th March 2013
Source: www.iclr.co.uk
