‘The Upper Tribunal has handed down its decision in Singleton Birch & Anor v HMRC [2025] UKUT 72 (TCC) – the first appellate decision to consider the interpretation of the Landfill Tax (Qualifying Material) Order 2011 (‘QMO’).’
Devereux Chambers, 11th March 2025
Source: www.devereuxchambers.co.uk
‘A recently delivered judgment by the UK’s First-tier Tribunal (Tax) (FTT) will have significant implications for insurance intermediaries and their ability to recover tax, an expert has said.’
OUT-LAW.com, 19th March 2025
Source: www.pinsentmasons.com
‘Two British taxi companies have launched a crowdfunding drive for the last leg of a lengthy legal battle with Uber that could result in higher cab fares.’
The Guardian, 13th March 2025
Source: www.theguardian.com
‘Home buyers in England and Northern Ireland will pay more stamp duty after 1 April, when two key thresholds are reduced.’
BBC News, 6th March 2025
Source: www.bbc.co.uk
‘Drivers in the UK have been warned it could soon become more expensive to travel as a slate of new rules and costs take effect later this week.’
The Independent, 27th February 2025
Source: www.independent.co.uk
‘The Court of Appeal’s guidance on the meaning of “prevention” and “exceptional circumstances” in terms of statutory residency is helpful for UK taxpayers, reinstating a more favourable position than had been previously adopted, an expert has said.’
OUT-LAW.com, 25th February 2025
Source: www.pinsentmasons.com
‘A recent judgment by the Court of Appeal of England and Wales makes clear the correct approach to issues regarding the tax deductibility of payments made in settlement of regulatory breaches, experts have said.’
OUT-LAW.com, 28th January 2025
Source: www.pinsentmasons.com
‘We are delighted to share with you the first edition of the 1 Crown Office Row Tax Newsletter.
In this issue, we bring you a range of important insights and updates from across the tax team covering the ever-changing landscape of tax law. The newsletter covers a broad range of topics across the work we do, covering significant and interesting cases from 2024.’
1 Crown Office Row, 10th December 2024
Source: www.1cor.com
‘The three cases below provide valuable insights into the complexities of customs regulations and the importance of meticulous compliance. They underscore the need for businesses to adopt robust compliance mechanisms to prevent errors and fraud, while also highlighting the importance of a balanced approach in customs enforcement to ensure that penalties are commensurate with the nature and impact of non-compliance.’
33 Bedford Row, 4th December 2024
Source: www.33bedfordrow.co.uk
‘This guide outlines some of the key tax issues to consider when setting up a subsidiary in the UK. It assumes that the subsidiary will be a private company limited by shares, although other legal forms are available.’
OUT-LAW.com, 10th December 2024
Source: www.pinsentmasons.com
‘Former Harry Potter actor Rupert Grint must pay more than £1.8m in tax after losing a legal battle with HM Revenue and Customs. Grint, who played Ron Weasley in the franchise, was ordered to pay the sum in 2019 after HMRC launched an investigation into his tax return from the 2011-12 tax year.’
The Independent, 30th November 2024
Source: www.independent.co.uk
‘HMRC v The Taxpayer (Appellant) and Times Media Limtied and News Group Newspapers Limited and PA Media Tax Policy Associates Limited (Third Parties) [2024] UKUT 00364 (TCC). This case concerns an application for taxpayer anonymity in the Upper Tribunal (Tax and Chancery Chamber). The taxpayer, who had initially appealed against HMRC’s denial of certain tax deductions, sought to keep their identity confidential during the proceedings and in the final decision. This request was opposed by HMRC and several media organizations, including Times Media Limited and News Group Newspapers Limited.’
33 Bedford Row, 22nd November 2024
Source: www.33bedfordrow.co.uk
‘Domicile has been a fundamental basis of jurisdiction in English law including English family law. But it is intrinsically backward-looking, archaic in its concepts, thoroughly unknown or at best misunderstood by the population, differently defined abroad and at odds with many other countries including the EU. With the non-domicile tax status being abolished as announced in the budget in late October 2024, is it not time now to end domicile as a family law basis of jurisdiction? Nationality is a far more straightforward, certain and modern basis.’
Financial Remedies Journal, 11th November 2024
Source: financialremediesjournal.com
‘The Autumn Budget 2024 (“the Budget”) saw history being made as Rachel Reeves, who became our first female Chancellor of the Exchequer, set out arguably the biggest tax changes for a generation, set to raise taxes by £41bn by 2029/30 and said to be part of the Government’s plan to revitalise Britain. In this article, we will summarise the key reforms of the Budget, highlighting those which may be of particular relevance to financial remedy practitioners and their clients.’
Financial Remedies Journal, 1st November 2024
Source: financialremediesjournal.com
‘A group representing 1,400 private schools will press ahead with plans for a legal challenge against the government’s introduction of VAT from January, the BBC can reveal.’
BBC News, 31st October 2024
Source: www.bbc.co.uk
‘The founder of the money transfer service Wise has been fined £350,000 for failing to inform the City regulator that he had failed to pay his taxes.’
The Guardian, 28th October 2024
Source: www.theguardian.com
‘Waqar Shah and Andy Norris analyse the latest decision of the Supreme Court in the case of Professional Game Match Officials Ltd, which has been referred back to the First-tier Tribunal.’
Kingsley Napley Employment Law Blog, 22nd October 2024
Source: www.kingsleynapley.co.uk
‘A independent faith school in Hampshire has launched a legal challenge against the government’s plans to introduce VAT on private school fees.’
BBC News, 21st October 2024
Source: www.bbc.co.uk
‘Wales’ biggest council has agreed to pay £16m to settle a bill over landfill tax dating back 10 years.’
BBC News, 21st September 2024
Source: www.bbc.co.uk
‘The off-payroll working rules, known as IR35, apply where a business engages an individual to provide services off-payroll and through an intermediary – commonly a company referred to as a ‘personal services company’ (PSC). IR35 targets the use of PSCs to avoid employment taxes.’
OUT-LAW.com, 13th September 2024
Source: www.pinsentmasons.com
© Inner Temple Library 2025