‘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
‘Caroline Nokes, the immigration minister, has been accused by MPs of either not having a grip on her department or being recklessly incompetent for allowing the use of counter-terrorism powers to force the removal of highly skilled migrants from the UK over their taxes.’
The Guardian, 13th June 2018
Source: www.theguardian.com
‘A termination payment made to an employee for “injury to feelings” following age discrimination related to his dismissal is not taxable, the Court of Appeal has said in a ruling which overturns a decision by the Upper Tribunal.’
OUT-LAW.com, 4th May 2018
Source: www.out-law.com
‘The UK has announced a number of modifications to the provisional list of “reservations and notifications” related to the entry into force of the multilateral instrument (MLI) on international tax treaty related measures.’
OUT-LAW.com, 18th April 2018
Source: www.out-law.com
‘A journalist should generally be entitled to obtain copies of documentation lodged with the tribunal as part of a tax appeal, including the grounds of appeal and the response of HM Revenue and Customs (HMRC), the Upper Tribunal (UT) has ruled.’
OUT-LAW.com, 13th April 2018
Source: www.out-law.com
‘The first virtual court case has been held with a claimant appearing via a home laptop camera, while an extremely patient judge sat in a London tribunal and lawyers presented evidence from Belfast.’
The Guardian, 26th March 2018
Source: www.theguardian.com
‘A UK tax tribunal has ruled that digital versions of daily newspapers should be subject to VAT, unlike printed editions containing the same content.’
OUT-LAW.com, 19th March 2018
Source: www.out-law.com
‘Steven Sieff, consultant in the tax team at CMS, offers a preview of the decision awaited in Project Blue Ltd v Commissioners for Her Majesty’s Revenue and Customs.’
UK Supreme Court Blog , 13th March 2018
Source: ukscblog.com
“A statutory test of employment status for tax purposes is being considered by the UK government, which is asking for views in a consultation document.”
OUT-LAW.com, 12th February 2018
Source: www.out-law.com
‘The High Court has confirmed that legal privilege can apply to investigations on the right set of facts, restoring some certainty to a position that has been up for debate since May 2017.’
OUT-LAW.com, 5th February 2018
Source: www.out-law.com
‘Statutory interest paid by a company in administration on a surplus is ‘yearly interest’ for UK tax purposes and must therefore be paid after deduction of basic rate tax, the Court of Appeal has decided, overturning a previous decision of the High Court.’
OUT-LAW.com, 5th January 2018
Source: www.out-law.com
‘The Court of Appeal has dismissed two challenges to the issue by the UK’s HM Revenue & Customs (HMRC) of notices requiring the payment of disputed tax upfront. The Court dismissed the taxpayers’ appeals against two High Court decisions rejecting judicial review challenges to the issue of accelerated payment notices (APNs) and partner payment notices (PPNs).’
OUT-LAW.com, 15th December 2017
Source: www.out-law.com
‘Payments to two footballers for early termination of fixed term contracts were taxable as termination payments and not as general earnings, even though the contracts envisaged early termination by mutual consent, the UK’s Upper Tribunal has decided, upholding an early First-Tier tribunal decision.’
OUT-LAW.com, 4th December 2017
Source: www.out-law.com
‘Legislation that will underpin the UK’s standalone post-Brexit customs regime has been published by the government.’
OUT-LAW.com, 22nd November 2017
Source: www.out-law.com
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