New Acts – legislation.gov.uk
legislation.gov.uk, 20th March 2025
Source: www.legislation.gov.uk
Category: taxation
UK tax tribunal confirms limits of third-party access to documents in appeals – OUT-LAW.com
‘A recent UK tax tribunal ruling has clarified that there is no default position for granting applications by third parties for disclosure of documents in tax appeals, while making it clear that third parties have to show a good reason for seeking access to a document.’
OUT-LAW.com, 21st March 2025
Source: www.pinsentmasons.com
Upper Tribunal Hands Down Landfill Tax Judgment – Devereux Chambers
‘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
Insurance intermediaries working with offshore insurers may reclaim UK VAT – OUT-LAW.com
‘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
Taxi firms crowdfund legal battle with Uber over VAT on fares in UK – The Guardian
‘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
Stamp duty: What is it, how much is it and how is it changing? – BBC News
‘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
The new DVLA rules coming into force for drivers this week – The Independent
‘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
Court of Appeal provides helpful guidance in first statutory UK tax residence decision – OUT-LAW.com
‘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
Court of Appeal clarifies approach to tax deductibility of regulatory breach payments – OUT-LAW.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
1 Crown Office Row Tax Newsletter – 1 Crown Office Row
‘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
Understanding Customs Duty and VAT Compliance Through Tribunal Cases – 33 Bedford Row
‘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
Setting up a UK subsidiary: key tax considerations – OUT-LAW.com
‘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
Rupert Grint asked to pay more than £1.8m after losing tax battle – The Independent
‘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
Balancing Open Justice and Privacy: A Case Study on Taxpayer Anonymity in the Upper Tribunal – 33 Bedford Row
‘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
The End of the Non-Dom Tax Status: Time Now to End Family Law Domicile Jurisdiction – Financial Remedies Journal
‘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 2024 Budget: A Summary of the Key Reforms for Financial Remedy Practitioners – Financial Remedies Journal
‘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
Private schools vote for legal action over VAT plans – BBC News
‘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
Wise CEO fined £350,000 by FCA over tax payments – The Guardian
‘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
Extra time – Kingsley Napley Employment Law Blog
‘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
Christian schools’ legal challenge against VAT on fees – BBC News
‘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
