Brussels takes UK to court over boats using red diesel – BBC News

Posted July 11th, 2014 in customs and excise, EC law, energy, news, taxation by sally

‘The European Commission is taking the UK to court in a long-running row over its policy of allowing leisure boats to use lower-taxed red diesel.’

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BBC News, 10th July 2014

Source: www.bbc.co.uk

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Regina (Eastenders Cash and Carry plc and others) v Revenue and Customs Commissioners; Regina (First Stop Wholesale Ltd) v Revenue and Customs Commissioners – WLR Daily

Regina (Eastenders Cash and Carry plc and others) v Revenue and Customs Commissioners: Regina (First Stop Wholesale Ltd) v Revenue and Customs Commissioners: [2014] UKSC 34; [2014] WLR (D) 262

‘Although customs could only exercise the power under section 139(1) of the Customs and Excise Management Act 1979 to detain goods when those goods were actually liable to forfeiture, they had a general power to detain goods which was ancillary to their power to examine them and conduct and investigation to ascertain whether they were so liable.’

WLR Daily, 11th June 2014

Source: www.iclr.co.uk

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Taxman wins fight to close property tax loophole – Daily Telegraph

Posted June 16th, 2014 in appeals, housing, mortgages, news, stamp duty, taxation by sally

‘A High Court ruling has sided with the taxman over legislation introduced last year which aims to stop wealthy property buyers avoid paying tens of thousands of pounds in stamp duty.’

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Daily Telegraph, 13th June 2014

Source: www.telegraph.co.uk

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R (on the application of Eastenders Cash and Carry plc and others (Respondents) v The Commissioners for Her Majesty’s Revenue and Customs (Appellant) – Supreme Court

R (on the application of Eastenders Cash and Carry plc and others (Respondents) v The Commissioners for Her Majesty’s Revenue and Customs (Appellant) [2014] UKSC 34 (YouTube)

Supreme Court, 11th June 2014

Source: www.youtube.com/user/UKSupremeCourt

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Supreme Court: “reasonable suspicion” entitled customs officers to detain goods pending tax enquiries – OUT-LAW.com

Posted June 13th, 2014 in customs and excise, fraud, judicial review, news, search & seizure, taxation by sally

‘Officers from HM Revenue and Customs (HMRC) are entitled to detain goods pending further investigation where they have “reasonable grounds to suspect” that excise duties have not been paid, the Supreme Court has confirmed.’

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OUT-LAW.com, 12th June 2014

Source: www.out-law.com

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Hire purchase agreement not necessarily supply of goods at the outset, UK tax tribunal rules – OUT-LAW.com

Posted May 20th, 2014 in consumer credit, news, sale of goods, taxation, tribunals, VAT by sally

‘Hire purchase (HP) agreements will not necessarily amount to a supply of goods for the purposes of VAT liability at the outset of the contract, the UK’s Upper Tax Tribunal has ruled.’

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OUT-LAW.com, 19th May 2014

Source: www.out-law.com

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Council tax liability and void properties – Hardwicke Chambers

Posted May 13th, 2014 in charities, council tax, housing, local government, news, regulations, taxation by sally

‘Section 4 of the Local Government Finance Act 1992 (“LGF92”) provides that council tax is payable1 on any dwelling which is not an “exempt dwelling”. A dwelling is an “exempt dwelling” if it is “of a class prescribed by an order made by the Secretary of State”2 and thereby falls into one of 23 categories provided for by the Order.’

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Hardwicke Chambers, 30th April 2014

Source: www.hardwicke.co.uk

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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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Mormon Tax, Posthumous Procreation and Stephen Lawrence Spying – the Human Rights Roundup – UK Human Rights Blog

‘In the human rights news this week, Theresa May calls for a public inquiry into undercover police officers after the publication of the independent review into spying on the family of Stephen Lawrence. Elsewhere, Mormons take on the taxman, the High Court considers how to interpret the law on storing embryos and gametes after death and a House of Lords Committee publishes a major report into the operation of the Mental Capacity Act.’

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UK Human Rights Blog, 16th March 2014

Source: www.ukhumanrightsblog.com

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Recent Developments In Tax Planning From A European Perspective: The Impact on Off Shore Jurisdictions – Six Pump Court

Posted March 10th, 2014 in disclosure, EC law, money laundering, news, taxation, trusts by sally

‘As part of a pan European project to cut down on alleged illicit money laundering through financial institutions and legally created entities such as companies, foundations and trusts, the European Union has launched its fourth anti-money laundering Directive.’

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Six Pump Court, 7th March 2014

Source: www.6pumpcourt.co.uk

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Strasbourg on Mormons and their temples – UK Human Rights Blog

Posted March 7th, 2014 in human rights, news, rates, religious discrimination, taxation by tracey

‘The Church of Jesus Christ of Latter-Day Saints v. the United Kingdom, ECHR, 4 March 2014. An apparently dry dispute about business rates on one of the Mormons’ temples in Preston  has reached Strasbourg and raises interesting issues about indirect discrimination on religious grounds. The underlying question was whether the temple was a place of “public religious worship” and therefore exempt from rates.’

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UK Human Rights Blog, 5th March 2014

Source: www.ukhumanrightsblog.com

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Supreme Court decision provides much-needed clarity on VAT status of online tour operators, says expert – OUT-LAW.com

Posted March 6th, 2014 in agency, holidays, news, Supreme Court, taxation, VAT by tracey

‘A travel company which marketed and arranged the sale of holiday accommodation to holidaymakers through its website was acting as an “agent” for the providers of that accommodation, and so did not have to account for VAT on those sales, the UK’s highest court has ruled.’

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OUT-LAW.com, 5th March 2014

Source: www.out-law.com

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Mormon church loses English temple tax fight in European rights ruling – The Independent

Posted March 4th, 2014 in appeals, human rights, news, taxation by sally

‘Ordering the Mormon church to pay local property taxes on one of its English temples is not a breach of human rights, European judges have ruled.’

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The Independent, 4th March 2014

Source: www.independent.co.uk

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What are the Wider Implications of the Impending Tax Changes of Members of an LLP? – Littleton Chambers

‘The impending tax changes for the taxation of the members of LLP have been generating significant concerns, not only for our LLP clients but also Law firms themselves. The prospect of firms having a NIC liability, and the tax consequences for individual members themselves, have concentrated legal minds both internally and externally.’

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Littleton Chambers, 4th February 2014

Source: www.littletonchambers.com

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Jump in judicial reviews against HMRC shows businesses more willing to challenge “unlawful” tax decisions, says expert – OUT-LAW.com

Posted January 24th, 2014 in judicial review, news, statistics, taxation by sally

‘Businesses have become more willing to challenge tax decisions against them that appear to be unlawful, an expert has said, after a 31% increase in the number of judicial review applications made against HM Revenue and Customs (HMRC).’

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OUT-LAW.com, 24th January 2014

Source: www.out-law.com

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John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 21st, 2014 in appeals, income tax, law reports, pensions, taxation by sally

John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs [2013] EWCA Civ 1683; [2014] WLR (D) 12

‘Where the revenue gave notice of its withdrawal of approval of a pension scheme under section 591B(1) of the Income and Corporation Taxes Act 1988, the date for the purposes of section 591C(1) when the charge to tax arose in respect of that scheme was the date when approval of the scheme was withdrawn and not the date from which approval ceased to continue.’

WLR Daily, 19th December 2013

Source: www.iclr.co.uk

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Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH – WLR Daily

Posted January 20th, 2014 in agency, EC law, law reports, taxation, VAT by sally

Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH (Case C-300/12); [2014] WLR (D) 8

‘Under the provisions of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the member states relating to turnover taxes—common system of value added tax: uniform basis of assessment, the principles laid down by the Court of Justice in Elida Gibbs v Customs and Excise Comrs (Case C-317/94) [1997] QB 499 concerning the determination of the taxable amount of the VAT did not apply when a travel agent, acting as an intermediary, granted to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.’

WLR Daily, 16th January 2014

Source: www.iclr.co.uk

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A Taxing Time Ahead: The Reality Behind The Rhetoric – Six Pump Court

Posted January 7th, 2014 in news, tax evasion, taxation by sally

‘In 2013 a raft of measures were introduced by the government to crack down on tax evasion both on an individual and on a corporate basis. In these stringent economic times, the political imperative was at the very least for the government to be seen to be doing something to address the perceived unfairness of high net worth individuals and corporations avoiding their fiscal responsibilities. After all, as the politicians were so keen to remind us, we were all in this together.’

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Six Pump Court, 3rd January 2014

Source: www.6pumpcourt.co.uk

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UK set for first Scientology Church wedding after Supreme Court rules it a ‘place of worship’ – The Independent

Posted December 11th, 2013 in appeals, marriage, news, Supreme Court, taxation by sally

‘Scientologist Louisa Hodkin had brought legal action after the registrar general refused to allow her wedding service to be held at the organisation’s London chapel.’

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The Independent, 11th December 2013

Source: www.independent.co.uk

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Couples should not have children until they are ready to marry, says High Court judge – The Independent

Posted December 9th, 2013 in children, cohabitation, families, judges, marriage, news, statistics, taxation by sally

‘A senior High Court judge has argued that couples should not have children until they are ready to wed.’

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The Independent, 8th December 2013

Source: www.independent.co.uk

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