‘More than 150 wealthy investors in controversial film investment schemes, which HMRC says amount to tax avoidance, have lost a human rights challenge to new powers tax inspectors have been deploying to demand upfront payments.’
The Guardian, 31st July 2015
Source: www.guardian.co.uk
‘Recent changes to the way we are taxed on death has caused a stir in Britain. But how does our regime compare to other countries?.’
Daily Telegraph, 18th July 2015
Source: www.telegraph.co.uk
‘Richard Holme, Chartered Accountant of Creaseys, a firm which specialises in advising family lawyers on tax related family law issues, explains the Budget changes of most relevance to family lawyers.’
Family Law Week, 8th July 2015
Source: www.familylawweek.co.uk
‘The Queen’s Speech marks the start of this session of parliament. The address, written by government ministers, is delivered by the Queen and lays out the Government’s agenda for the next year.’
The Independent, 26th May 2015
Source: www.independent.co.uk
‘A retired vicar who refused to pay council tax on a matter of principle has won a High Court victory over excessive costs.’
The Independent, 7th May 2015
Source: www.independent.co.uk
‘Bridge, the genteel and physically unchallenging card game played by millions, may exercise the brain muscle, but is it a sport?’
The Guardian, 27th April 2015
Source: www.guardian.co.uk
‘Some of the UK’s most senior judges have said it is necessary to review how the so-called ‘illegality defence’ should be applied.’
Full story
OUT-LAW.com, 24th April 2015
Source: www.out-law.com
‘Nigel Farage is quoted yesterday as preferring immigrants to be Australians and Indians rather than EU citizens, because they probably speak English and “understand common law.”’
UK Human Rights Blog, 23rd April 2015
Source: www.ukhumanrightsblog.com
‘A car expert has urged the Government to do more to raise awareness of new car tax disc rules, as thousands of drivers have been fined or had their cars towed for buying uninsured vehicles.’
Full story
The Independent, 14th April 2015
Source: www.independent.co.uk
‘The Court of Appeal has rejected a claim that the Government’s proposed arrangements for the delivery of tax-free childcare breach domestic and EU public procurement legislation.’
Local Government Lawyer, 13th April 2015
Source: www.localgovernmentlawyer.co.uk
‘Jan Ellis, chartered accountant, of Ellis Foster LLP, a firm which specialises in advising family lawyers on tax-related family law issues, explains the budget changes of most relevance to family lawyers.’
Family Law Week, 18th March 2015
Source: www.familylawweek.co.uk
‘Jan Ellis, chartered accountant, of Ellis Foster LLP, a firm which specialises in advising family lawyers on tax-related family law issues, explains the budget changes of most relevance to family lawyers.’
Family Law Week, 18th March 2015
Source: www.familylawweek.co.uk
‘2015 promises to be an interesting year for local government, albeit against a backdrop of continued cuts, with localism, devolution and reform of local government finance all politically prominent issues, although it is too soon to predict what form they will take. After considering the general context, this paper addresses recent case law that is relevant to local government finance and in particular the caution that must be exercised against the unlawful use of charging to generate revenue. We then outline some of the main features of the Government’s Deregulation Bill, which is currently at the report stage in the House of Lords, and conclude with a reminder of the potential pit-falls of promises in an election year.’
Full story (PDF)
Thirty Nine Essex Street, February 2015
Source: www.39essex.com
‘A little-understood aspect of the tax rules means couples could avoid capital gains tax by delaying separation until the next financial year.’
Daily Telegraph, 17th March 2015
Source: www.telegraph.co.uk
‘The 2015 election campaign will not be the first in which all parties will be promising to outstrip their rivals in their support for the NHS. At the Labour Party Conference last year Ed Miliband announced that a next Labour Government would introduce a tax– a so-called mansion tax – on high value homes worth more than £2million. In an article in the Hampstead and Highgate Express (October 23 2014), designed to calm jittery voters where Labour’s majority is the smallest in the country, Ed Balls stated that the tax will be charged at £250 a month on properties worth between £2 and £3 million, but above £3 million it is apparently to be charged at 1% of capital value. The revenue from the tax, it is said, will contribute to a Time to Care Fund to help the NHS. He estimates that the mansion tax alone will put £1.2 billion into the Fund.’
Full story (PDF)
Falcon Chambers, February 2015
Source: www.falcon-chambers.co.uk
‘Registration has opened for the new marriage tax allowance – a Conservative policy which will allow some couples to share part of their annual income tax allowance.’
The Guardian, 20th February 2015
Source: www.guardian.co.uk
‘In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. Ewan Leslie James McMorris v HMRC[1]is the latest case to consider the circumstances in which a taxpayer may deduct losses incurred from his other income under section 64, Income Tax Act 2007 (ITA).’
RPC Tax Take, 13th February 2015
Source: www.rpc.co.uk
‘Jessica Craigs, senior solicitor of Mills & Reeve LLP analyses the financial remedies and divorce news and cases from January 2015.’
Family Law Week, 19th February 2015
Source: www.familylawweek.co.uk
‘On the proper meaning and application of “trade” in sections 5 and 863(1) of the Income Tax (Trading and Other Income) Act 2005 and section 362 (1)(b) of the Income and Corporation Taxes Act 1988 the taxpayer carried on the business of exploiting films not amounting to a trade. Accordingly, the taxpayer’s members were not entitled to tax relief in respect of interest on their borrowings.’
WLR Daily, 17th February 2015
Source: www.iclr.co.uk
Clavis Liberty Fund LPI v Revenue and Customs Commissioners and others [2015] WLR (D) 69
‘The First-tier Tribunal Tax Chamber had no jurisdiction to issue witness summonses addressed to prospective witnesses who had no presence in the jurisdiction.’
WLR Daily, 12th February 2015
Source: www.iclr.co.uk
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