“New rules aimed at ensuring that businesses which employ UK-based workers through offshore structures pay the correct employment taxes have been published for consultation by the Government.”
OUT-LAW.com, 31st May 2013
Source: www.out-law.com
“A tax loophole which allows firms to dodge around £100 million a year in National Insurance will be closed in the Budget, it was announced.”
The Independent, 16th March 2013
Source: www.independent.co.uk
“For the purposes of income tax assessment, a transaction was “artificial” if it had, as compared with normal transactions of an ostensibly similar type, features that were abnormal and appeared to be part of a plan. A transaction was not artificial merely because it was not commercial, but if a transaction effected in a commercial context was attacked as uncommercial that might be a reason for looking at it closely.”
WLR Daily, 13th March 2012
Source: www.iclr.co.uk
Revenue and Customs Commissioners v First Nationwide [2012] EWCA Civ 278; [2012] WLR (D) 73
“The tax status of preference dividends from a Cayman Islands company to whose shares the taxpayer had subscribed, was determined by the machinery by which they were distributed. Under Cayman law share premium was distributable as dividend, whereas in English tax law share premium was treated in the same way as paid-up share capital. The transaction was not a sale and repurchase of securities such as to constitute a ‘buying back’ within the meaning of sections 737A and 730B of the Income and Corporation Taxes Act 1988.”
WLR Daily, 13th March 2012
Source: www.iclr.co.uk
Revenue and Customs Commissioners v Cotter: [2012] EWCA Civ 81; [2012] WLR (D) 25
“Where the revenue decided to challenge matters contained in a self assessment tax return in response to the particulars sought by the return, it should use either the procedure in section 9A of the Taxes Management Act 1970 or seek to make a correction to the return under section 9ZB, if applicable, therefore entitling the taxpayer to a right of appeal to the First Tier Tribunal. The court did not have jurisdiction to determine in collection proceedings whether a taxpayer was entitled to include in his tax return a claim for relief and so rely on it as a defence to the claim for immediate payment.”
WLR Daily, 8th February 2012
Source: www.iclr.co.uk
“Shares awarded to employees in ‘cash box’ companies as part of an avoidance scheme are ‘readily convertible assets’ (RCAs) on which an employer must account for income tax under pay as you earn (PAYE), a tribunal has ruled.”
OUT-LAW.com, 9th February 2012
Source: www.out-law.com
Revenue and Customs Comrs v PA Holdings Ltd: [2011] EWCA Civ 1414; [2011] WLR (D) 354
“Once it was established that payments awarded to employees in the form of shares and dividends were income received from employment the payments were liable to be charged under Schedule E and could not be charged under any other Schedule.”
WLR Daily, 30th November 2011
Source: www.iclr.co.uk
“In order to gain non-resident status for tax purposes, a person who had left the United Kingdom had to demonstrate a distinct break from his or her previous pattern of life in the UK. Such a test was clear from the ordinary law of residence, and the Inland Revenue guidance booklet IR20 (operative until 2009) did not contain any less stringent test which taxpayers could rely on.”
WLR Daily, 19th October 2011
Source: www.iclr.co.uk
“Stamp duty on property transactions is ‘inefficient and damaging’ and should be abolished, while VAT should be levied on financial services business and income tax merged with national insurance, an independent report on taxation in the UK has claimed.”
OUT-LAW.com, 14th September 2011
Source: www.out-law.com
Regina (Huitson) v Revenue and Customs Commissioners [2011] EWCA Civ 893 ; [2011] WLR (D) 248
“Section 58 of the Finance Act 2008 which amended fiscal legislation regarding double taxation relief with retrospective effect, thereby removing tax relief from tax avoidance schemes to United Kingdom residents, was neither disproportionate nor incompatible with article 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, as scheduled to the Human Rights Act 1998.”
WLR Daily, 25th July 2011
Source: www.iclr.co.uk
Revenue and Customs Commissioners v Cotter [2011] EWHC 896 (Ch); [2011] WLR (D) 137
“The court had jurisdiction to determine in collection proceedings whether a taxpayer was entitled to include in his tax return a claim for relief and so rely on it as a defence to the claim for immediate payment.”
WLR Daily, 14th April 2011
Source: www.iclr.co.uk
Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Government plans to merge national insurance and income tax expected in this week’s budget could be ‘politically explosive’ and create a new system of winners and losers, tax experts have warned.”
The Guardian, 20th March 2011
Source: www.guardian.co.uk
Stockler v Revenue and Customs Comrs; [2010] EWCA Civ 893; [ 2010] WLR (D) 222
“The revenue was entitled to charge the taxpayer a penalty under s 95 of the Taxes Management Act 1970, even after the parties had compromised and settled their tax claim disputes, so long as the penalty did not exceed the difference between the amount payable on the accurate returns and the amount that would have been payable on a negligent or fraudulent return, within the confines of s 95(2) of the 1970 Act.”
WLR Daily, 3rd August 2010
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.
“The Court of Appeal ruled that Robert Gaines-Cooper was liable to pay UK tax despite spending less than 91 days a year in the country because England had remained ‘the centre of gravity of his life and interests’.”
The Times, 17th February 2010
Source: www.timesonline.co.uk
Grays Timber Products Ltd v Revenue and Customs Commissioners [2010] UKSC 4; [ 2010] WLR (D) 21
“In assessing whether employment-related securities had been disposed of for a consideration which exceeded their ‘market value’, so as to occasion a charge to income tax, it was necessary to postulate a notional sale between a hypothetical vendor and purchaser, with the personal characteristics of the actual vendor, such as his right under a subscription agreement to a disproportionately large part of the consideration paid, being ignored.”
WLR Daily, 3rd February 2010
Source: www.lawreports.co.uk
Please note once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.
R (Huitson) v HM Revenue and Customs [2010] EWHC 97 (Admin); [2010] WLR (D) 11
“It was within the permissible area of discretionary judgment of Parliament, and compatible with art 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, to legislate with retrospective effect to prevent taxpayers from seeking to use, by wholly artificial arrangements, a Double Tax Arrangement such as existed between the United Kingdom and the Isle of Man for a purpose for which it was not intended, so as to defeat the public policy that such an arrangement should do no more than relieve from double taxation.”
WLR Daily, 27th January 2010
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.
Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs
Court of Appeal
“An outsourcing company responsible for calculating and paying the wages of workers employed by a labour provider to work for other businesses was not entitled to use its own employer reference when accounting for the tax on the workers’ wages because it was not the workers’ employer.”
The Times, 25th March 2009
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.
Persche v Finanzamt Lüdenscheid
Court of Justice of the European Communities
“Article 56 EC on the free movement of capital enabled eligible tax deductions on gifts made to charitable bodies in the taxpayer’s state also to be claimed on gifts made to charities within the European Union outside the taxpayer’s state.”
The Times, 3rd February 2009
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.
Persche v Finanzamt Lüdenscheid (Case C-318/07); [2009] WLR (D) 27
“It was contrary to Community law to refuse income tax deductibility for a donation to a charity established in another member state where it was allowed in the case of charities established in the taxpayer’s state and the taxpayer had no opportunity to show that the donation satisfied the legislative requirements for the grant of deductibility.”
WLR Daily, 28th January 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.
Commissioners of Revenue and Customs v Khawaja
Chancery Division
“There was no reason in principle why the civil standard of proof should not apply on a challenge to an assessment of penalty for the negligent submission of income tax returns.”
The Times, 20th October 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only avaialbe free on Times Online for 21 days from the date of publication.
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