Category: taxation

The socio-economic duty: A powerful idea hidden in plain sight in the Equality Act – Oxford Human Rights Hub

Posted May 15th, 2019 in benefits, equality, human rights, international law, local government, news, standards, taxation by sally

‘Section 1 of the Equality Act 2010 asks public authorities to actively consider the way in which their policies and their most strategic decisions can increase or decrease inequalities. I am talking about the socio-economic duty. However, successive governments since 2010 have failed to commence it, to bring it to life in technical terms, which means that public authorities are not technically bound by Section 1.’

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Oxford Human Rights Hub, 15th May 2019

Source: ohrh.law.ox.ac.uk

Court service starts another video hearing pilot running – Legal Futures

Posted May 10th, 2019 in courts, domestic violence, injunctions, legal representation, live link evidence, news, pilot schemes, taxation, tribunals, victims by sally

‘A pilot enabling domestic abuse victims to take part in hearings by video link from a computer in their solicitor’s office has begun running in Manchester.’

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Legal Futures, 10th May 2019

Source: www.legalfutures.co.uk

Court castigates Home Office over misuse of immigration law – The Guardian

Posted April 17th, 2019 in immigration, ministers' powers and duties, news, taxation, terrorism by tracey

‘The appeal court has issued a damning judgment criticising the Home Office’s process in using a terrorism-related paragraph of immigration law as “legally flawed” and ruling it must be changed.’

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The Guardian, 16th April 2019

Source: www.theguardian.com

Regulator warns policy makers to “think very carefully” before setting up charity for singular public project – Local Government Lawyer

Posted April 12th, 2019 in budgets, charities, Charity Commission, local government, London, news, planning, public interest, taxation, transport by sally

‘The fact that more than £50m of public funds was spent by the Garden Bridge Trust without producing demonstrable public benefit or impact represented “a failure for charity which risks undermining public trust”, the Charity Commission has said.’

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Local Government Lawyer, 11th April 2019

Source: www.localgovernmentlawyer.co.uk

Garden Bridge which cost the taxpayer more than £50m was ‘a failure for charity’ that undermines public trust, commission rules – Daily Telegraph

Posted April 10th, 2019 in budgets, charities, Charity Commission, London, news, taxation, transport by sally

‘The London Garden Bridge, which cost the taxpayer more than £50 million, was “a failure for charity” that undermines public trust, the Charity Commission has ruled.’

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Daily Telegraph, 9th April 2019

Source: www.telegraph.co.uk

Tax tribunal: presenter Lorraine Kelly not ’employee’ of ITV – OUT-LAW.com

Posted March 25th, 2019 in contract of employment, employment, HM Revenue & Customs, media, news, taxation, tribunals by sally

‘TV presenter Lorraine Kelly has won an employment tax case against HM Revenue and Customs (HMRC), after the first-tier tribunal found that she was not an ’employee’ of ITV to whom the IR35 disguised employment provisions should apply.’

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OUT-LAW.com, 22nd March 2019

Source: www.out-law.com

Lorraine Kelly wins £1.2m tax case against HMRC over ITV work – BBC News

Posted March 21st, 2019 in contract of employment, employment, HM Revenue & Customs, income tax, national insurance, news, self-employment, taxation by tracey

‘Lorraine Kelly has won a row over a £1.2m tax bill, after a judge ruled she was not employed by ITV, but performs as her “chatty” TV persona.’

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BBC News, 21st March 2019

Source: www.bbc.co.uk

Brothelkeepers earned £3.8m while police focused on other ‘serious crimes’ – Daily Telegraph

Posted February 5th, 2019 in news, police, proceeds of crime, prostitution, sentencing, sexual offences, suspended sentences, taxation by tracey

‘A married couple who built a £3.8million brothel empire were allowed to continue operating by police for 14 years who instead focused on “serious types of organised crime”, a court has heard.’

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Daily Telegraph, 3rd February 2019

Source: www.telegraph.co.uk

Home Office ‘wrecked my life’ with misuse of immigration law – The Guardian

Posted February 4th, 2019 in immigration, income tax, mistake, news, taxation, terrorism by sally

‘The Home Office has been accused of inflicting irreversible damage on the life of a pharmaceutical expert by misusing a controversial clause in immigration law to try to force her out of the UK.’

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The Guardian, 2nd February 2019

Source: www.theguardian.com

The merits of and case for Land Value Taxation – OUP Blog

Posted December 18th, 2018 in news, sale of land, taxation, valuation by sally

‘The UK, especially London, has long experienced the kind of property boom that makes prices unaffordable. A recent Confederation of British Industry survey reported that this unaffordability is of great concern to employers. But these booms also mean that the owners of that land are accruing unearned gains which are not being efficiently or equitably taxed. The cost of building or repairing a house is almost the same whether it is in Knightsbridge or Knowsley – it is the land that makes the difference. The value of land comes from the uses to which it is put. The granting of planning permission, for example, increases the value of land, as does the addition of utilities.’

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OUP Blog, 18th December 2018

Source: blog.oup.com

Taxpayers have no right to attend hearing to approve HMRC information notices – OUT-LAW.com

Posted December 12th, 2018 in corporation tax, HM Revenue & Customs, news, notification, private hearings, taxation, tribunals by sally

‘UK taxpayers and third parties have no right to attend a tax tribunal hearing to consider the issue of notices by HM Revenue & Customs (HMRC) requiring the provision of information relevant to tax enquiries, the first-tier tax tribunal has decided.’

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OUT-LAW.com, 12th December 2018

Source: www.out-law.com

Proposed legislation to create heterosexual civil partnerships will still not create a “common law” marriage – Family Law

Posted November 23rd, 2018 in appeals, bereavement, civil partnerships, cohabitation, equality, homosexuality, human rights, marriage, news, Supreme Court, taxation by sally

‘In June 2018 the Supreme Court ruled in favour of a heterosexual couple who had argued that their inability to formalise their relationship through a civil partnership was incompatible with the European Convention on Human Rights. The Prime Minister indicated in October that she would legislate to give all couples the same choices as to how to achieve legal recognition of their relationship for the first time, writes Ashford’s family solicitor Emma Mackay.’

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Family Law, 22nd November 2018

Source: www.familylaw.co.uk

Tax tribunal rules that Arron Banks suffered political discrimination – UK Human Rights Blog

Posted November 15th, 2018 in budgets, human rights, news, Northern Ireland, political opinion discrimination, political parties, taxation, tribunals by tracey

‘Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC). Donations made by Arron Banks to the United Kingdom Independence Party (‘UKIP’) are subject to a tax regime which discriminates against the donor on grounds of his political opinion, the First-Tier Tribunal (Tax Chamber) has found.’

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UK Human Rights Blog, 14th November 2018

Source: ukhumanrightsblog.com

800 BBC presenters could face tax investigations, says watchdog – BBC News

Posted November 15th, 2018 in BBC, contract of employment, contracting out, HM Revenue & Customs, national insurance, news, ombudsmen, statistics, tax avoidance, taxation by tracey

‘About 800 BBC TV and radio presenters could face tax investigations over their employment status after a failure by the broadcaster to clear up its payments system, Whitehall’s spending watchdog has said. The National Audit Office said HM Revenue and Customs had opened approximately 100 investigations into BBC-related personal service companies (PSCs) after concerns were raised that they may have broken tax rules.’

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BBC News, 15th November 2018

Source: www.theguardian.com

The return of Crown preference – OUT-LAW.com

Posted November 14th, 2018 in budgets, insolvency, news, taxation by sally

‘A Budget measure concerning tax and insolvency effectively puts the UK’s tax authority back among preferential creditors in an insolvency. Is this a failure to learn from history?’

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OUT-LAW.com, 13th November 2018

Source: www.out-law.com

How has the EU shaped the UK’s tax landscape – 39 Essex Chambers

Posted November 2nd, 2018 in EC law, news, statutory interpretation, taxation by sally

‘In 1973, when the UK acceded to the EU, the new legal order profoundly affected the interpretation of UK statutes, including tax statues. The infringement procedure has often led to changes in UK law, although not always to the extent initially requested. Corporation tax has become the best-known area of EU influence, with litigation over dividends, tax credits, cross-border tax relief and controlled foreign companies. EU law necessarily governs VAT, although member states are given considerable discretion both by the legislator and the courts. The doctrine of abuse of right derives from the EU legal order but the UK has played a major role in developing it. EU law has affected the activity of tax authorities, the structure of the system of appeals and the permitted structure of taxes, as well as substantive tax law. HMRC has become used to cooperation between tax authorities in the single market, and a role for EU law may arise through the terms of the EU/UK trade agreement, as well as through domestic legislation.’

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39 Essex Chambers, 29th October 2018

Source: www.39essex.com

Schedule 36 Finance Act 2008: Information Notices – 11 KBW

Posted November 2nd, 2018 in disclosure, documents, news, taxation, tribunals by sally

‘HMRC’s civil information powers are set out in Schedule 36 to Finance Act 2008. Part 1 of that schedule sets out HMRC’s powers to obtain information and documentation by way of written notices (often referred to as ‘information notices’). Given HMRC has in recent years made increasing use of the information notice powers, and given HMRC is currently consulting on extending the information notice powers (see Amending HMRC’s Civil Information Powers, 10 July 2018), now seems an opportune time to recap on the extent of those powers and the scope for challenging information notices.’

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11 KBW, 22nd October 2018

Source: www.11kbw.com

HMRC seizes assets from almost 3,000 businesses as government ramps up pressure on late tax payment – The Independent

Posted October 15th, 2018 in assets recovery, debts, HM Revenue & Customs, news, repayment, statistics, taxation by tracey

‘HM Revenue and Customs seized assets from 2,833 businesses last year as the government ramps up pressure on firms not paying tax on time. The number of firms facing asset seizures jumped 45 per cent from 2016/17 and has increased more than fourfold since 2014/15.’

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The Independent, 15th October 2018

Source: www.independent.co.uk

Case Comment: Commissioners for HMRC v Taylor Clark Leisure Plc (Scotland) [2018] UKSC 35 – UKSC Blog

Posted October 3rd, 2018 in appeals, interpretation, news, Supreme Court, taxation, VAT by sally

‘This case revolves around Carlton Clubs Ltd’s (“Carlton”) claims for repayment of overpaid VAT following the change in VAT treatment of income generated from bingo and gaming machines.’

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UKSC Blog, 1st October 2018

Source: ukscblog.com

Man deemed security threat over tax error faces homelessness – The Guardian

Posted September 28th, 2018 in homelessness, Immigration Advisory Service, news, taxation by tracey

‘The family of an engineer who trained Ministry of Defence engineers is being made homeless because the Home Office has still not completed a review of a controversial immigration policy it promised to report on by July.’

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The Guardian, 27th September 2018

Source: www.theguardian.com