“HM Revenue and Customs (HMRC) will be given ‘too much discretion’ to ‘name and shame’ banks that do not meet strict governance requirements in relation to tax matters under proposed changes to the industry Code of Practice, an expert has said.”
OUT-LAW.com, 14th October 2013
Source: www.out-law.com
“More than 450,000 people could already have received a court summons because they have fallen into arrears with their council tax payments following changes to the system, it was claimed.”
The Independent, 11th October 2013
Source: www.independent.co.uk
French Republic v Commission of the European Union (Case C-115/12P); [2013] WLR (D) 364
“The calculation of whether a member state had ‘subsided directly’ by more than 50% a works contract awarded by an entity other than themselves within the meaning of article 2(1) of Council Directive 93/37/EEC which triggered the public procurement procedures under that Directive, included sums arising from tax reductions to the members of commercial partnerships, who were natural persons, investing in a works contract.”
WLR Daily, 26th September 2013
Source: www.iclr.co.uk
“Housing expert Raquel Rolnik says policy could constitute a violation of the human right to adequate housing.”
The Guardian, 11th September 2013
Source: www.guardian.co.uk
“A father has been jailed for stealing £600,000 from the taxpayer to try and make his son the next Lewis Hamilton.”
Daily Telegraph, 9th September 2013
Source: www.telegraph.co.uk
“Plans to charge every household in the country £10.50 to cover the cost of insuring properties in flood risk areas amount to a ‘tax’ and represent poor value for money for the economy, government analysts have concluded. The new system, intended to help up to 500,000 housholders afford home insurance despite living in fear of floods, is also likely to breach European laws, officials have said.”
Daily Telegraph, 26th August 2013
Source: www.telegraph.co.uk
“Where a charity contributed to the purchase of a property, to be held on trust for it and other, non-charitable, contributors in proportion to their contributions, the ‘chargeable interest acquired’ by reference to which stamp duty land tax was to be levied under Part 4 of the Finance Act 2003 was the equitable estate collectively acquired by the beneficiaries under the trust. However, paragraph 1(1) of Schedule 8 to the 2003 Act was to be interpreted as exempting the land transaction from charge to the extent of the charity’s interest.”
WLR Daily. 26th June 2013
Source: www.iclr.co.uk
“Plans to strengthen the Code of Practice on tax governance, adopted by the 15 largest banks in 2010, have been published for consultation by HM Revenue and Customs (HMRC).”
OUT-LAW.com, 5th June 2013
Source: www.out-law.com
“In April 2013, the so called ‘bedroom tax’ was introduced, meaning that a single person or couple with no children will have their housing benefit reduced by 14% where they occupy two bedroom accommodation and 25% if they occupy three or more beds.”
Hardwicke Chambers, 24th May 2013
Source: www.hardwicke.co.uk
“The date when a claim for cross border group relief is made should form the basis of a decision about one of the tests for granting that relief under EU law and not the date of the end of the accounting period in which the claim was made, the Supreme Court has ruled.”
OUT-LAW.com, 24th May 2013
Source: www.out-law.com
Supreme Court, 22nd May 2013
Marks & Spencer plc v Revenue and Customs Commissioners [2013] UKSC 30; [2013] WLR (D) 191
“The inquiry as to whether a parent company established in the United Kingdom was entitled to cross-border group relief in respect of the losses of its non-resident subsidiaries was to be conducted on the basis of the circumstances existing as at the date of its claim, and not at the end of the accounting period in which those losses crystallised.”
WLR Daily, 22nd May 2013
Source: www.iclr.co.uk
“The Supreme Court’s decision on mistake and the flawed exercise of discretion by trustees, and the impact of the decision on professional advisers and their insurers.”
Full story (PDF)
4 New Square, 17th May 2013
Source: www.4newsquare.com
“Campaign group UK Uncut Legal Action has lost its high court challenge over the legality of the ‘sweetheart’ tax deal between HM Revenue and Customs and Goldman Sachs.”
The Guardian, 16th May 2013
Source: www.guardian.co.uk
“The court’s jurisdiction to intervene in a decision made by trustees who were acting within their power arose only if they could be shown to have acted in breach of duty. Trustees who wished to exercise a discretion which was within their powers and sought and acted on the advice of apparently competent professional advisers not in breach of duty merely because the professional advice turned out to be incorrect.”
WLR Daily, May 2013
Source: www.iclr.co.uk
Supreme Court, 9th May 2013
“The Charity Commission’s handling of a high-profile tax-avoidance scandal that saw shockingly little donated money reach good causes has put charities at risk of losing the public’s confidence – and consequently their money, one of the leading figures in the sector has warned.”
The Independent, 8th May 2013
Source: www.independent.co.uk
“Judges are being asked to decide if HM Revenue and Customs (HMRC) acted illegally by letting investment bank Goldman Sachs off part of its tax bill.”
BBC News, 2nd May 2013
Source: www.bbc.co.uk
“Jody Atkinson TEP, barrister at St John’s Chambers, Bristol considers the new Child Support Gross Income Scheme.”
Family Law Week, 26th April 2013
Source: www.familylawweek.co.uk
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