Taxation (International and Other Provisions) Act 2010
Taxation (International and Other Provisions) Act 2010
Full text of Act (PDF)
Source: www.opsi.gov.uk
Category: taxation
R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same – WLR Daily
“The revenue had not been shown, in considering cases founded upon asserted non-resident status, to have altered its interpretation or application of relevant guidance material.”
WLR Daily, 18th February 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
New rules could force Britain’s tax exiles to pay up – The Guardian
“The government is unleashing a tough crackdown on Britain’s super-rich tax exiles in a move that will increase the pressure on dozens of the country’s wealthiest business figures and celebrities.”
The Guardian, 17th February 2010
Source: www.guardian.co.uk
Tories evasive over Ashcroft tax status, says watchdog – The Guardian
“The Conservative leadership is today accused of being ‘evasive and obfuscatory’ over the tax status of Lord Ashcroft, the party’s deputy chairman and biggest donor, in a ruling by the information commissioner that sharply criticises the secrecy over where he is resident for tax purposes.”
The Guardian, 1st February 2010
Source: www.guardian.co.uk
Peers to be forced by law to pay taxes in the UK – or quit Parliament by Autumn – Daily Telegraph
“All peers will have to relinquish their ‘non-domiciled’ tax status and become UK taxpayers if they want to remain in Parliament, under a new Government law.”
Daily Telegraph, 27th January 2010
Source: www.telegraph.co.uk
Broadband tax ‘to be made law’ – BBC News
“A controversial broadband tax ‘will be law before the next election’, according to Minister for Digital Britain Stephen Timms.”
BBC News, 23rd September 2009
Source: www.bbc.co.uk
More banks told ‘reveal accounts’ – BBC News
“More than 300 UK and foreign banks have been told to hand over details of UK taxpayers who have accounts offshore.”
BBC News, 13th August 2009
Source: www.bbc.co.uk
Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs – Times Law Reports
Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs
Court of Appeal
“An outsourcing company responsible for calculating and paying the wages of workers employed by a labour provider to work for other businesses was not entitled to use its own employer reference when accounting for the tax on the workers’ wages because it was not the workers’ employer.”
The Times, 25th March 2009
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Law Soc calls for tax exemption for smaller firms – Legal Week
“The Law Society has urged HM Revenue & Customs (HMRC) to consider suspending the practice of taxing law firms before they have been paid for their services for the remainder of the recession.”
Legal Week, 17th March 2009
Source: www.legalweek.com
Stepfather of David Cameron’s wife seeks to challenge sleaze legislation – Daily Telegraph
“Lord Astor, the stepfather of David Cameron’s wife, is seeking to block legislation which would force peers to pay tax in the UK or resign from the House of Lords.”
Daily Telegraph, 22nd February 2009
Source: www.telegraph.co.uk
Britain ‘should be ashamed of art gift law’ – The Times
“Britain should be ‘shamed’ into revising laws that make it easier for American collectors to donate art to our museums and galleries than Britons, the director of the British Museum says today.”
The Times, 15th November 2008
Source: www.timesonline.co.uk
MPs prepare for battle over 10p tax losers and costlier cars – The Times
“Reforms of income tax and vehicle tax will come under further scrutiny this week, to the embarrassment of the Government, as backbenchers and opposition MPs push for significant amendments.”
The Times, 30th June 2008
Source: www.timesonline.co.uk
Bill that could bar Ashcroft from Lords likely to fail – The Guardian
“A backbench parliamentary bill that could have excluded the multimillionaire Tory donor Lord Ashcroft from the Lords is likely to fail after Labour and the Tories joined forces to reject the measure.”
The Guardian, 17th March 2008
Source: www.guardian.co.uk
Legal community slams Budget’s non-doms policy – The Lawyer
“The Chancellor Alistair Darling has pushed ahead with plans to hit non-domiciled residents with a £30,000 annual tax, with the levy kicking in once they have lived in the UK for seven years.”
The Lawyer, 12th March 2008
Source: www.thelawyer.com
Revenue paid up to £100,000 for details of secret bank accounts in Liechtenstein – The Guardian
“Britain’s tax authorities have paid up to £100,000 to an informant for details of secret bank accounts held by wealthy Britons and overseas residents using one of the world’s most notorious tax havens, Liechtenstein.”
The Guardian, 25th February 2008
Source: www.guardian.co.uk
Migrants must pay a tax to enter UK – Daily Telegraph
“Foreigners coming to Britain are to face a new ‘immigrant tax’ under Government plans to try to make them help pay for the schools and hospitals they use, ministers are to announce.”
Daily Telegraph, 20th February 2008
Source: www.telegraph.co.uk
Great art ‘will be forced abroad by tax law’ – The Times
“The British public will miss out on seeing some of the greatest works of art in the world because of the Government’s tax plans for nondomiciled foreigners, the director of the Tate said yesterday.”
The Times, 9th February 2008
Source: www.timesonline.co.uk
