‘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.’
BBC News, 21st March 2019
Source: www.bbc.co.uk
‘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.’
Daily Telegraph, 3rd February 2019
Source: www.telegraph.co.uk
‘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.’
The Guardian, 2nd February 2019
Source: www.theguardian.com
‘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.’
OUP Blog, 18th December 2018
Source: blog.oup.com
‘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.’
OUT-LAW.com, 12th December 2018
Source: www.out-law.com
‘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.’
Family Law, 22nd November 2018
Source: www.familylaw.co.uk
‘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.’
UK Human Rights Blog, 14th November 2018
Source: ukhumanrightsblog.com
‘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.’
BBC News, 15th November 2018
Source: www.theguardian.com
‘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?’
OUT-LAW.com, 13th November 2018
Source: www.out-law.com
‘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.’
39 Essex Chambers, 29th October 2018
Source: www.39essex.com
‘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.’
11 KBW, 22nd October 2018
Source: www.11kbw.com
‘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.’
The Independent, 15th October 2018
Source: www.independent.co.uk
‘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.’
UKSC Blog, 1st October 2018
Source: ukscblog.com
‘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.’
The Guardian, 27th September 2018
Source: www.theguardian.com
‘The First-tier Tribunal (FTT) has “inherent jurisdiction” to give non-parties access to documents, its tax chamber has ruled in allowing KPMG to see documents from another case involving HM Revenue & Customs (HMRC).’
Litigation Futures, 12th September 2018
Source: www.litigationfutures.com
‘Economic migrants forced into destitution by a law forbidding them to work, rent property or use the NHS have been handed a lifeline after a “David and Goliath” battle in the court of appeal.’
The Guardian, 21st August 2018
Source: www.theguardian.com
‘The government is missing an important opportunity to cut deaths from smoking, says a committee of MPs who are calling for a cut in the tax on e-cigarettes. They are also urging the government to allow more advertising and to rethink the ban on vaping on buses, trains and in other public places.’
The Guardian, 17th August 2018
Source: www.theguardian.com
‘Capital allowances were available on part of the expenditure incurred by energy company SSE on a hydro-electric scheme, the UK’s First-tier tax tribunal has decided.’
OUT-LAW.com, 15th August 2018
Source: www.out-law.com
‘HM Revenue and Customs (HMRC) in the UK is seeking “unprecedented” powers to obtain information about taxpayers without independent oversight from the tax tribunal, a tax expert has said.’
OUT-LAW.com, 12th July 2018
Source: www.out-law.com
‘A family say they have been left £15,000 in debt, without passports and unable to register their son as British because of the Home Office’s actions. The Bristol couple are among 1,000 highly-skilled migrants said to be facing deportation because of how the government has applied immigration law. Home Secretary Sajid Javid has ordered a review into use of Section 322(5).’
BBC News, 21st June 2018
Source: www.bbc.co.uk
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