Government breached personal data security 9,000 times in a year – The Guardian

‘Personal data security was breached nearly 9,000 times by the government in a year, the National Audit Office (NAO) has found. The watchdog revealed the 17 largest departments recorded 8,995 data breaches in 2014-15 – but that only 14 were reported to the Information Commissioner (ICO).’

Full story

The Guardian, 14th September 2016

Source: www.guardian.co.uk

Comments Off on Government breached personal data security 9,000 times in a year – The Guardian

Hermes may face HMRC investigation into allegations of low pay – The Guardian

‘The government has asked tax inspectors to consider investigating allegations of low pay by self-employed couriers working for the doorstep delivery company Hermes.’

Full story

The Guardian, 11th September 2016

Source: www.guardian.co.uk

Comments Off on Hermes may face HMRC investigation into allegations of low pay – The Guardian

‘More than half’ of taxpayer challenges to HMRC decisions successful – OUT-LAW.com

‘More than half of the challenges brought by taxpayers against HM Revenue and Customs (HMRC) decisions last year were successful, according to figures obtained by Pinsent Masons, the law firm behind Out-Law.com.’

Full story

OUT-LAW.com, 23rd August 2016

Source: www.out-law.com

Comments Off on ‘More than half’ of taxpayer challenges to HMRC decisions successful – OUT-LAW.com

Tax avoidance sanctions proposals “threaten rule of law” – Legal Futures

‘Government proposals to clamp down on tax avoidance by targeting advisers with sanctions if HMRC successfully challenges a scheme further blur the line between evasion and avoidance, and “threaten the rule of law”, according to a prominent tax lawyer.’

Full story

Legal Futures, 18th August 2016

Source: www.legalfutures.co.uk

Comments Off on Tax avoidance sanctions proposals “threaten rule of law” – Legal Futures

Harry Potter actor Rupert Grint loses £1m tax refund case – The Guardian

Posted August 10th, 2016 in appeals, HM Revenue & Customs, income tax, news, taxation by tracey

‘Harry Potter star Rupert Grint has lost his legal battle for a £1m tax refund. A tax tribunal judge rejected the actor’s appeal against an HM Revenue and Customs block on him using a change in accounting dates to shield his earnings from the higher 50% tax rate.’

Full story

The Guardian, 9th August 2016

Source: www.guardian.co.uk

Comments Off on Harry Potter actor Rupert Grint loses £1m tax refund case – The Guardian

Lingerie firm wins court fight over tax on bras for breast cancer patients – Daily Telegraph

‘Lingerie company bosses have won a Supreme Court fight over tax on special bras worn by women who have had a mastectomy.’

Full story

Daily Telegraph, 13th July 2016

Source: www.telegraph.co.uk

Comments Off on Lingerie firm wins court fight over tax on bras for breast cancer patients – Daily Telegraph

Avoid/evade – Counsel

‘Recent news analysis of the Panama Papers, and high-profile-personality stakes in offshore funds, have turned up the heat in the tax avoid v evade debate. Kevin Prosser QC sheds light on this greyest of areas.’

Full story

Counsel, July 2016

Source: www.counselmagazine.co.uk

Comments Off on Avoid/evade – Counsel

Landlord sentenced after admitting conspiring to defraud council – Local Government Lawyer

‘A landlord has been sentenced to 17 months in prison suspended for 12 months after she admitted conspiring to defraud a district council.’

Full story

Local Government Lawyer, 17th June 2016

Source: www.localgovernmentlawyer.co.uk

Comments Off on Landlord sentenced after admitting conspiring to defraud council – Local Government Lawyer

Court of Appeal: SDLT not payable by company using Shari’a finance scheme – OUT-LAW.com

‘Project Blue Limited (PBL) was not liable for stamp duty land tax (SDLT) in respect of its acquisition of the former Chelsea Barracks by means of a Shari’a finance scheme, the Court of Appeal has ruled.’

Full story

OUT-LAW.com, 31st May 2016

Source: www.out-law.com

Comments Off on Court of Appeal: SDLT not payable by company using Shari’a finance scheme – OUT-LAW.com

Pressure builds for investigation into London arms trade fair after judge sees evidence of illegal weapons sales – The Independent

‘Anti-arms trade campaigners have put pressure on the Government to act after officials’ business-as-usual response to a court ruling warning that illegal arms could be changing hands at at London arms fair.’

Full story

The Independent, 16th April 2016

Source: www.independent.co.uk

Comments Off on Pressure builds for investigation into London arms trade fair after judge sees evidence of illegal weapons sales – The Independent

Bristol man Attila Kovacs admits selling smuggled puppies – BBC News

Posted April 18th, 2016 in community service, dogs, HM Revenue & Customs, news, sentencing by sally

‘A man who admitted selling illegally imported puppies has been given a 200-hour community order.’

Full story

BBC News, 15th April 2016

Source: www.bbc.co.uk

Comments Off on Bristol man Attila Kovacs admits selling smuggled puppies – BBC News

HMRC investigates just 35 wealthy tax evaders per year, report reveals – Daily Telegraph

‘HMRC investigated just 35 wealthy people for tax evasion last year, prompting a committee of MPs to warn the level of action is “woefully inadequate” in the wake of the Panama Papers tax avoidance scandal.’

Full story

Daily Telegraph, 15th April 2016

Source: www.telegraph.co.uk

Comments Off on HMRC investigates just 35 wealthy tax evaders per year, report reveals – Daily Telegraph

Hargreaves v Revenue and Customs Commissioners – WLR Daily

Posted March 30th, 2016 in appeals, HM Revenue & Customs, income tax, law reports, taxation by sally

Hargreaves v Revenue and Customs Commissioners [2016] EWCA Civ 174

‘The taxpayer stated on his self-assessment tax return that he was to be regarded as provisionally non-resident and not ordinarily resident in the United Kingdom with effect from a certain date. The revenue issued a discovery assessment against him under section 29 of the Taxes Management Act 1970 on the basis that he was not entitled to be treated as neither resident nor ordinarily resident in the United Kingdom for tax purposes as he had not taken sufficient steps to become non-resident. The taxpayer appealed, first, against the contention that he was not in fact resident or ordinarily resident here, and, second, against the discovery assessment, alleging that it had been made without the revenue having any power to do so and therefore was invalid. He applied for a direction that the second issue be heard as a preliminary issue on the basis that he wanted to be able to elect not to give evidence until the revenue had proved its case on the relevant conditions in section 29(3). The First-tier Tribunal dismissed the application, determining that he had no right to require the revenue to establish at a separate preliminary hearing against the discovery assessment the matters which under section 29 the revenue should establish to show that the discovery assessment was validly made and that while it had a discretion to order a separate preliminary trial, it would not do so. The Upper Tribunal dismissed the taxpayer’s appeal, concluding that the taxpayer did not have any relevant right to a preliminary hearing and that it was possible to have a single hearing even though there were different burdens of proof on the two issues in the present case and that it would need to hear evidence on the issues together.’

WLR Daily, 22nd March 2016

Source: www.iclr.co.uk

Comments Off on Hargreaves v Revenue and Customs Commissioners – WLR Daily

Revenue and Customs Commissioners v Apollo Fuels Ltd and others – WLR Daily

Revenue and Customs Commissioners v Apollo Fuels Ltd and others; [2016] EWCA Civ 157

‘The employers leased cars to their employees to enable them to carry out their duties. The cars were leased on arm’s length commercial terms, including lease charges at full market value. The revenue concluded that the provision of the cars was a taxable benefit, for the purposes of the Income Tax (Earnings and Pensions) Act 2003, and served notices of assessment for that tax on the employees. The First-tier Tribunal allowed the employees’ appeal, holding that the provision of the cars was a “benefit” which fell within section 114 of the 2003 Act with the result that Chapter 6 of Part 3 of the 2003 Act applied. That decision was affirmed by the Upper Tribunal.’

WLR Daily, 17th March 2016

Source: www.iclr.co.uk

Comments Off on Revenue and Customs Commissioners v Apollo Fuels Ltd and others – WLR Daily

Council to share intelligence after discovery of £1.4m housing benefit fraud – Local Government Lawyer

‘The London Borough of Redbridge is to share information and intelligence with other councils and HM Revenue and Customs, after three people were found guilty of a £1.4m housing benefit fraud.’

Full story

Local Government Lawyer, 15th March 2016

Source: www.localgovernmentlawyer.co.uk

Comments Off on Council to share intelligence after discovery of £1.4m housing benefit fraud – Local Government Lawyer

High Court dismisses judicial review challenge to HMRC’s decision to restrict the availability of the Liechtenstein disclosure facility – RPC Tax Take

Posted February 22nd, 2016 in disclosure, HM Revenue & Customs, judicial review, news, taxation by sally

‘In R (on the application of City Shoes Wholesale Ltd) v Revenue & Customs Commissioners [2016] EWHC 107 (Admin), the High Court rejected an application for judicial review of HMRC’s refusal to grant the nine claimants, all of whom had operated employee benefit trusts (EBTs), the full benefits of the Liechtenstein disclosure facility (LDF). The court dismissed the claimants’ application for judicial review on the basis that their applications were never registered and therefore they had no legitimate expectation to receive full benefit of the LDF, and there had been no abuse of power or error of law by HMRC.’

Full story

RPC Tax Take, 18th February 2016

Source: www.rpc.co.uk

Comments Off on High Court dismisses judicial review challenge to HMRC’s decision to restrict the availability of the Liechtenstein disclosure facility – RPC Tax Take

When is property added to a settlement “excluded property”? – New Square Chambers

Posted December 9th, 2015 in HM Revenue & Customs, inheritance tax, news, taxation by sally

‘The decision of Mann J. in Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC [2015]EWHC 2878 (Ch) answers an important question regarding what is excluded property for purposes of the Inheritance Tax Act 1984 s.48(3). This provides that foreign situs property which is settled property is excluded property for IHT purposes unless the settlor was domiciled in the U.K. at the time the settlement was made. Suppose a settlement was made when the settlor was domiciled outside the U.K, he subsequently becomes domiciled in the U.K and then adds foreign property to the settlement. Is the added property excluded property? HMRC have always contended that it is not. It has been argued in leading textbooks that it is. Mann J. has decided that HMRC are right.’

Full story

New Square Chambers, 1st December 2015

Source: www.newsquarechambers.co.uk

Comments Off on When is property added to a settlement “excluded property”? – New Square Chambers

R (Derry) v Revenue and Customs Comrs – WLR Daily

Posted September 16th, 2015 in HM Revenue & Customs, income tax, judicial review, law reports, taxation, tribunals by tracey

R (Derry) v Revenue and Customs Comrs: [2015] UKUT 0416 (TCC); [2015] WLR (D) 379

‘Sections 132 and 133 of the Income Tax Act 2007 were consistent with paragraph 2 of Schedule 1B to the Taxes Management Act 1970 and the two sets of provisions could operate in conjunction.’

WLR Daily, 28th July 2015

Source: www.iclr.co.uk

Comments Off on R (Derry) v Revenue and Customs Comrs – WLR Daily

David Bedenham Discusses HMRC’s Alcohol Wholesalers Registration Scheme that Commences on 1 October 2015 – 11 KBW

‘Alcohol duty fraud costs the treasury an estimated £1 billion per annum. HMRC has stated that
‘the wholesale sector is the major point where illicit alcohol is diverted by organised criminals into retail supply chains…this link in the supply chain is vulnerable because it is the only activity not required to be authorised by HMRC…Introducing a requirement for wholesalers to register with HMRC will address this and reduce opportunities for fraud.’’

Full story

11 KBW, 4th September 2015

Source: www.11kbw.com

Comments Off on David Bedenham Discusses HMRC’s Alcohol Wholesalers Registration Scheme that Commences on 1 October 2015 – 11 KBW

Ancient Greek relic looted from Libya to be returned – Daily Telegraph

Posted September 2nd, 2015 in artistic works, assets recovery, fraud, HM Revenue & Customs, news by sally

‘Judge orders the 4ft marble statue smuggled into Britain in 2011 was “unlawfully excavated”.’

Full story

Daily Telegraph, 1st September 2015

Source: www.telegraph.co.uk

Comments Off on Ancient Greek relic looted from Libya to be returned – Daily Telegraph