Regina (Panesar) v Central Criminal Court and another – WLR Daily

Regina (Panesar) v Central Criminal Court and another; [2014] EWHC 2821 (Admin); [2014] WLR (D) 382

‘Notwithstanding that the material in question had been seized without good grounds and that the relevant warrants had been quashed, the Crown Court enjoyed jurisdiction to hear an application that material held subsequent to seizure in execution of search warrants should be retained by an investigating authority.’

WLR Daily, 14th August 2014

Source: www.iclr.co.uk

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Senior managers ‘personally liable’ for anti-money laundering check failings at money service businesses, says HMRC – OUT-LAW.com

‘Senior managers at ‘money service businesses’ face up to two years imprisonment and an unlimited fine if their neglect leads to money laundering or terrorist financing activities, HM Revenue & Customs (HMRC) has warned.’

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OUT-LAW.com, 14th August 2014

Source: www.out-law.com

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HMRC closing the gap on tax avoidance – RPC Commercial Disputes Blog

Posted August 8th, 2014 in complaints, financial advice, HM Revenue & Customs, news, tax avoidance by sally

‘Anyone who has invested in, promoted, or advised on any form of tax mitigation scheme may be feeling slightly nervous following the latest announcement from HMRC concerning the on-going saga of tax avoidance. And understandably so.’

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RPC Commercial Disputes Blog, 7th August 2014

Source: www.rpc.co.uk

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Trading “with a view to the making of a profit” – an objective or subjective test? – RPC Commercial Disputes Blog

Posted August 7th, 2014 in appeals, corporation tax, HM Revenue & Customs, news by sally

‘In Beacon Estates (Chepstow) Ltd v HMRC [2014] UKFTT 686 (TC), the First-tier Tribunal (Tax Chamber) (‘FTT’) allowed the taxpayer’s appeal, holding that ‘with a view to’ in section 393A(3), Income and Corporation Taxes Act 1988 (‘ICTA’)[1] imports an objective test when considering relief for trading losses.’

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RPC Commercial Disputes Blog, 6th August 2014

Source: www.rpc.co.uk

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Regina (Privacy International and others) v Her Majesty’s Revenue and Customs Commissioners – WLR Daily

Posted May 29th, 2014 in disclosure, HM Revenue & Customs, law reports, third parties by michael

Regina (Privacy International and others) v Her Majesty’s Revenue and Customs Commissioners [2014] EWHC 1475 (Admin);  [2014] WLR (D)  234

‘The margin of discretion afforded HM Revenue and Customs Commissioners in considering whether to disclose to a third party information about its export control functions under section 18(2)(a) and (d) of the Commissioners for Revenue and Customs Act 2005 could not be uniformly categorised and would vary according to the facts. It might be, in some circumstances, materially or even very substantially circumscribed but in other cases it might be relatively broad and there was no convincing wisdom in seeking to categorise the margin in quantitative terms that were wide, middling or narrow.’

WLR Daily, 12th May 2014

Source: www.iclr.co.uk

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Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Comrs – WLR Daily

Posted May 29th, 2014 in appeals, HM Revenue & Customs, law reports, repayment, theatre, VAT by michael

Birmingham Hippodrome Theatre Trust Ltd v Revenue and Customs Comrs [2014] EWCA Civ 684;  [2014] WLR (D)  232

‘Where the taxpayer made a claim for repayment of VAT which had been paid owing to a mistake, all the consequences of the mistake were to be taken into account in assessing the quantum of his claim. The revenue was, therefore, entitled under section 81(3A) of the Value Added Tax Act 1994 to take into account both credits and debits and to set off amounts of input tax it had wrongly paid to the taxpayer against the amount the taxpayer now claimed to be repaid in respect of output tax it wrongly paid to the revenue.’

WLR Daily, 22nd May 2014

Source: www.iclr.co.uk

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Regina (Revenue and Customs Commissioners) v Her Majesty’s Coroner for the City of Liverpool (Association of Personal Injury Lawyers intervening) – WLR Daily

Posted May 29th, 2014 in coroners, HM Revenue & Customs, industrial injuries, inquests, law reports by michael

Regina (Revenue and Customs Commissioners) v Her Majesty’s Coroner for the City of Liverpool (Association of Personal Injury Lawyers intervening) [2014] EWHC 1586 (Admin);  [2014] WLR (D)  226

‘The Revenue and Customs Commissioners were bound, by necessary implication, to comply with a notice issued by a coroner pursuant to Schedule 5 to the Coroners and Justice Act 2009, requiring them to provide an occupational history in respect of a deceased person.’

WLR Daily, 21st May 2014

Source: www.iclr.co.uk

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Eastenders in Supreme Court: A1P1 filling in the gaps – UK Human Rights Blog

‘Not Albert Square, but it could be. The Crown Prosecution Service suspect two individuals of a massive duty/VAT fraud in their cash and carry businesses. The CPS go to the Crown Court (in the absence of the individuals) and get an order to appoint a receiver (i.e. a paid manager) to run the affairs of companies (Eastenders) in which the individuals are involved, as well as a restraint order against the individuals. Both receivership and restraint orders are set aside some months later by the Court of Appeal, on the basis that the HMRC investigator’s statements were largely “broad and unsupported assertions”. Problem: by then the receiver had run up £772,547 in fees.’

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UK Human Rights Blog, 15th May 2014

Source: www.ukhumanrightsblog.com

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Barnes (as former Court Appointed Receiver) (Appellant) v The Eastenders Group and another (Respondents) – Supreme Court

Barnes (as former Court Appointed Receiver) (Appellant) v The Eastenders Group and another (Respondents) [2014] UKSC 26 (YouTube)

Supreme Court, 8th May 2014

Source: www.youtube.com/user/UKSupremeCourt

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Take That stars could face tax bill of millions after court decision – BBC News

Posted May 12th, 2014 in artistic works, HM Revenue & Customs, news, tax avoidance by sally

‘Three members of the band Take That may have to pay back millions of pounds in tax after a tribunal ruling.’

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BBC News, 10th May 2014

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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.”

Full story

UK Human Rights Blog, 6th November 2013

Source: www.ukhumanrightsblog.com

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