Roald Dahl museum wins tax case – The Independent

Posted April 10th, 2014 in artistic works, HM Revenue & Customs, news, taxation, tribunals, VAT by sally

‘The Roald Dahl Museum and Story Centre, dedicated to celebrating the life and work of the author, has won a tax case against HM Revenue and Customs.’

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The Independent, 9th April 2014

Source: www.independent.co.uk

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Littlewoods Retail Ltd and others v Revenue and Customs Commissioners (No 2) – WLR Daily

Posted April 8th, 2014 in EC law, HM Revenue & Customs, interest, law reports, repayment, VAT by sally

Littlewoods Retail Ltd and others v Revenue and Customs Commissioners (No 2) [2014] EWHC 868 (Ch); [2014] WLR (D) 154

‘Sections 78 and 80 of the Value Added Tax Act 1994 could not be construed in such a way as to conform with European Union law and therefore had to be disapplied so as to allow the claimant companies to pursue their claims to recover the full value of overpaid value added tax.’

WLR Daily, 28th March 2014

Source: www.iclr.co.uk

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HMRC to appeal against high court award to Barclay brothers of £1.2bn – The Guardian

Posted March 31st, 2014 in appeals, compensation, HM Revenue & Customs, interest, news, VAT by sally

‘HM Revenue & Customs (HMRC) has insisted it will appeal against a high court decision to award Sir David and Sir Frederick Barclay’s Littlewoods catalogue shopping business £1.2bn in a top-up settlement relating to a long-running legacy VAT dispute.’

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The Guardian, 28th March 2014

Source: www.guardian.co.uk

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APIL granted permission to challenge HMRC policy on mesothelioma victims’ work records – Litigation Futures

‘The High Court is this week hearing a judicial review that claimant lawyers hope will strike down the deeply unpopular policy of HM Revenue & Customs that means it will only release the employment history of a mesothelioma victim to their lawyer with a High Court order.’

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Litigation futures, 12th March 2014

Source: www.litigationfutures.com

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Bridge is a game not a sport, tribunal rules – Daily Telegraph

Posted February 25th, 2014 in fees, HM Revenue & Customs, news, sport, tribunals, VAT by sally

‘The English Bridge Union loses legal challenge against HM Revenue and Customs aimed at reclaiming VAT on competition entry fees.’

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Daily Telegraph, 24th February 2014

Source: www.telegraph.co.uk

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Reed Employment Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 27th, 2014 in appeals, equality, HM Revenue & Customs, law reports, repayment, time limits, tribunals, VAT by sally

Reed Employment Ltd v Revenue and Customs Comrs [2014] EWCA Civ 32; [2014] WLR (D) 23

‘Section 80(3) of the Value Added Tax Act 1994, as inserted, which gave the revenue a possible defence of unjust enrichment for claims made after 26 May 2005 for the recovery of overpaid VAT, without regard to the period in respect of which the claim was made, was not unlawful.’

WLR Daily, 23rd Janaury 2014

Source: www.iclr.co.uk

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Cotter (Respondent) v Commissioners for Her Majesty’s Revenue & Customs (Appellant) – Supreme Court

Cotter (Respondent) v Commissioners for Her Majesty’s Revenue & Customs (Appellant) [2013] UKSC 69 | UKSC 2012/0062 (YouTube)

Supreme Court, 6th November 2013

Source: www.youtube.com/user/UKSupremeCourt

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Supreme Court finds HMRC entitled to tax under dispute where taxpayer left it to HMRC to calculate the tax – OUT-LAW.com

Posted November 11th, 2013 in appeals, economic loss, HM Revenue & Customs, news, Supreme Court, tax avoidance, taxation by michael

“A taxpayer must perform a calculation of the amount of tax due itself, rather than leave that calculation to HM Revenue and Customs (HMRC), in order to retain possession of funds under dispute, the Supreme Court has ruled.”

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OUT-LAW.com, 8th November 2013

Source: www.out-law.com

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HMRC targets unpaid intern employers – BBC News

Posted November 11th, 2013 in HM Revenue & Customs, minimum wage, news, trade unions, young persons by michael

“HM Revenue and Customs (HMRC) is targeting 200 employers who recently advertised internships to ensure they are paying the minimum wage.”

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BBC News, 11th November 2013

Source: www.bbc.co.uk

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Tax avoiders don’t have human rights – Philippa Whipple QC – UK Human Rights Blog

Posted November 7th, 2013 in appeals, disclosure, HM Revenue & Customs, human rights, news, tax avoidance by tracey

“R (on the application of Ingenious Media Holdings plc and Patrick McKenna v Her Majesty’s Revenue and Customs [2013] EWHC 3258 (Admin).
Sales J has rejected an application for judicial review by Ingenious Media Holdings plc and Patrick McKenna, who complained that senior officials in HMRC had identified them in ‘off the record’ briefings.”

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UK Human Rights Blog, 6th November 2013

Source: www.ukhumanrightsblog.com

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Pension liberation schemes were “occupational”, High Court rules, as HMRC tightens procedures – OUT-LAW.com

Posted October 22nd, 2013 in HM Revenue & Customs, news, pensions by tracey

“A number of pension schemes which allowed members to access their savings before the minimum retirement age should be classed as ‘occupational’ schemes, the High Court has ruled.”

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OUT-LAW.com, 22nd October 2013

Source: www.out-law.com

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Revised Banking Code of Practice gives HMRC too much discretion, says expert – OUT-LAW.com

Posted October 15th, 2013 in banking, codes of practice, HM Revenue & Customs, news, taxation by sally

“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.”

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OUT-LAW.com, 14th October 2013

Source: www.out-law.com

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Revenue and Customs Commissioners v Sunico ApS and others – WLR Daily

Posted September 19th, 2013 in conflict of laws, damages, EC law, fraud, HM Revenue & Customs, news, VAT by sally

Revenue and Customs Commissioners v Sunico ApS and others (Case C-49/12); [2013] WLR (D) 347

“The concept of ‘civil and commercial matters’ within the meaning of article 1(1) of Council Regulation (EC) No 44/2001 covered an action whereby a public authority of one member state claimed, as against natural and legal persons resident in another member state, damages for loss caused by a tortious conspiracy to commit value added tax fraud in the first member state.”

WLR Daily, 12th September 2013

Source: www.iclr.co.uk

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Spike in criminal prosecutions for tax evasion signal middle class professionals now in HMRC firing line, says expert – OUT-LAW.com

Posted August 6th, 2013 in crime, HM Revenue & Customs, news, prosecutions, tax evasion by sally

“A steep rise in the number of criminal prosecutions for tax evasion indicates that the financial affairs of middle class professionals are now subject to increasing scrutiny by HM Revenue & Customs (HMRC), an expert has said.”

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OUT-LAW.com, 5th August 2013

Source: www.out-law.com

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Prosecutions for tax evasion double – Daily Telegraph

Posted August 5th, 2013 in HM Revenue & Customs, news, prosecutions, statistics, tax evasion by sally

“The number of criminal prosecutions for tax evasion has more than doubled in the last year as middle class professionals are increasingly targeted over tax avoidance.”

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Daily Telegraph, 5th August 2013

Source: www.telegraph.co.uk

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Tax tribunal ruling against SDLT avoidance scheme could ensure payment of £135m tax, says HMRC – OUT-LAW.com

Posted July 17th, 2013 in bills, HM Revenue & Customs, news, stamp duty, tax avoidance, tribunals by sally

“A tax tribunal has ruled against a stamp duty land tax (SDLT) avoidance scheme, under which a property developer used a sub-sale and alternative finance scheme to try to avoid paying the tax on the purchase of the Chelsea Barracks in London.”

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OUT-LAW.com, 16th July 2013

Source: www.out-law.com

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The Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs; King’s College London v Same – WLR Daily

The Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs: King’s College London v Same: [2013] EWCA Civ 753;   [2013] WLR (D)  255

“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

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HMRC consults on strengthening big banks’ tax Code of Practice – OUT-LAW.com

“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).”

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OUT-LAW.com, 5th June 2013

Source: www.out-law.com

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Employers forced to repay workers for refusing minimum wage – The Guardian

“Tens of thousands of workers who were denied the minimum wage have received hundreds of pounds in back pay from their employers following tougher enforcement policy by tax inspectors. Over the last year more than 26,000 workers were paid back £4m after action by HM Revenue and Customs, who are responsible for enforcing minimum wage laws.”

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The Guardian, 30th May 2013

Source: www.guardian.co.uk

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Date cross border group relief claim is made, not end of accounting period, will determine claim success, says Supreme Court – OUT-LAW.com

Posted May 24th, 2013 in accounts, EC law, HM Revenue & Customs, news, subsidiary companies, taxation by tracey

“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.”

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OUT-LAW.com, 24th May 2013

Source: www.out-law.com

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