‘Hire purchase (HP) agreements will not necessarily amount to a supply of goods for the purposes of VAT liability at the outset of the contract, the UK’s Upper Tax Tribunal has ruled.’
OUT-LAW.com, 19th May 2014
Source: www.out-law.com
‘Section 4 of the Local Government Finance Act 1992 (“LGF92”) provides that council tax is payable1 on any dwelling which is not an “exempt dwelling”. A dwelling is an “exempt dwelling” if it is “of a class prescribed by an order made by the Secretary of State”2 and thereby falls into one of 23 categories provided for by the Order.’
Hardwicke Chambers, 30th April 2014
Source: www.hardwicke.co.uk
‘The Roald Dahl Museum and Story Centre, dedicated to celebrating the life and work of the author, has won a tax case against HM Revenue and Customs.’
The Independent, 9th April 2014
Source: www.independent.co.uk
‘As part of a pan European project to cut down on alleged illicit money laundering through financial institutions and legally created entities such as companies, foundations and trusts, the European Union has launched its fourth anti-money laundering Directive.’
Six Pump Court, 7th March 2014
Source: www.6pumpcourt.co.uk
‘The Church of Jesus Christ of Latter-Day Saints v. the United Kingdom, ECHR, 4 March 2014. An apparently dry dispute about business rates on one of the Mormons’ temples in Preston has reached Strasbourg and raises interesting issues about indirect discrimination on religious grounds. The underlying question was whether the temple was a place of “public religious worship” and therefore exempt from rates.’
UK Human Rights Blog, 5th March 2014
Source: www.ukhumanrightsblog.com
‘A travel company which marketed and arranged the sale of holiday accommodation to holidaymakers through its website was acting as an “agent” for the providers of that accommodation, and so did not have to account for VAT on those sales, the UK’s highest court has ruled.’
OUT-LAW.com, 5th March 2014
Source: www.out-law.com
‘Ordering the Mormon church to pay local property taxes on one of its English temples is not a breach of human rights, European judges have ruled.’
The Independent, 4th March 2014
Source: www.independent.co.uk
‘The impending tax changes for the taxation of the members of LLP have been generating significant concerns, not only for our LLP clients but also Law firms themselves. The prospect of firms having a NIC liability, and the tax consequences for individual members themselves, have concentrated legal minds both internally and externally.’
Littleton Chambers, 4th February 2014
Source: www.littletonchambers.com
‘Businesses have become more willing to challenge tax decisions against them that appear to be unlawful, an expert has said, after a 31% increase in the number of judicial review applications made against HM Revenue and Customs (HMRC).’
OUT-LAW.com, 24th January 2014
Source: www.out-law.com
‘Where the revenue gave notice of its withdrawal of approval of a pension scheme under section 591B(1) of the Income and Corporation Taxes Act 1988, the date for the purposes of section 591C(1) when the charge to tax arose in respect of that scheme was the date when approval of the scheme was withdrawn and not the date from which approval ceased to continue.’
WLR Daily, 19th December 2013
Source: www.iclr.co.uk
Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH (Case C-300/12); [2014] WLR (D) 8
‘Under the provisions of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the member states relating to turnover taxes—common system of value added tax: uniform basis of assessment, the principles laid down by the Court of Justice in Elida Gibbs v Customs and Excise Comrs (Case C-317/94) [1997] QB 499 concerning the determination of the taxable amount of the VAT did not apply when a travel agent, acting as an intermediary, granted to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.’
WLR Daily, 16th January 2014
Source: www.iclr.co.uk
‘In 2013 a raft of measures were introduced by the government to crack down on tax evasion both on an individual and on a corporate basis. In these stringent economic times, the political imperative was at the very least for the government to be seen to be doing something to address the perceived unfairness of high net worth individuals and corporations avoiding their fiscal responsibilities. After all, as the politicians were so keen to remind us, we were all in this together.’
Six Pump Court, 3rd January 2014
Source: www.6pumpcourt.co.uk
‘Scientologist Louisa Hodkin had brought legal action after the registrar general refused to allow her wedding service to be held at the organisation’s London chapel.’
The Independent, 11th December 2013
Source: www.independent.co.uk
‘A senior High Court judge has argued that couples should not have children until they are ready to wed.’
The Independent, 8th December 2013
Source: www.independent.co.uk
‘An individual who periodically visited the UK was not UK resident as he had substantially loosened his family ties in the UK, according to the First Tier Tax Tribunal.’
OUT-LAW.com, 27th November 2013
Source: www.out-law.com
Aspinalls Club Ltd v Revenue and Customs Comrs 2013 EWCA Civ 1464; [2013] WLR (D) 441
“For the purposes of section 11 of the Finance Act 1997, when calculating the ‘gross gaming yield’ from gaming taking place on a gaming club’s premises, commissions and rebates paid and allowed by the gambling club to its customers under incentive schemes there were not to be taken into account as reducing the amount of ‘banker’s profits’ from dutiable gaming.”
WLR Daily, 15th November 2013
Source: www.iclr.co.uk
Supreme Court, 6th November 2013
“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
© Inner Temple Library 2025