Consultation duty gets to the Supreme Court – UK Human Rights Blog

Posted October 30th, 2014 in appeals, consultations, local government, news, Supreme Court, taxation by sally

‘Lord Wilson posed the question, answered today by the Supreme Court, with concision. When Parliament requires a local authority to consult interested persons before making a decision which would potentially affect all of its inhabitants, what are the ingredients of the requisite consultation?’

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UK Human Rights Blog, 29th October 2014

Source: www.ukhumanrightsblog.com

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How to reduce your Inheritance Tax bill – BBC News

Posted October 27th, 2014 in budgets, inheritance tax, mortgages, news, statistics, taxation by sally

‘”We all want to see a system where it is only the very rich that pay inheritance tax, and not hard working people.”

Those were the words of David Cameron during Prime Minister’s Questions last week.’

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BBC News, 24th October 2014

Source: www.bbc.co.uk

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How October 1 will change your life – Daily Telegraph

‘As a number of new laws come into effect this week, we take a look at how your life will be affected.’

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Daily Telegraph, 1st October 2014

Source: www.telegrpah.co.uk

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Compensation for Injury to Feelings Taxable – No. 5 Chambers

Posted September 25th, 2014 in age discrimination, compensation, HM Revenue & Customs, news, taxation, tribunals by sally

‘Anthony Korn reports on the recent judgment of First Tier Tribunal Tax Chamber in Moorthy v The Commissioners for Her Majesty’s Revenue and Customs (TCO3952).’

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No. 5 Chambers, 19th September 2014

Source: www.no5.com

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First-tier Tribunal holds that there is no taxable supply where there is no obligation on a subsidiary company which was receiving subsidiary services from the Group parent – Commercial Disputes Blog

Posted August 28th, 2014 in appeals, news, subsidiary companies, taxation, tribunals by sally

‘In Norseman Gold plc v HMRC[1] the First-tier Tribunal (Judge Colin Bishopp) (“FTT”) dismissed an appeal by Norseman Gold plc (“Norseman”) against assessments made pursuant to section 73 VATA 1994 to recover input tax which had been claimed by it, on the basis that as Norseman had not imposed a charge for its services to its subsidiary companies, there was no taxable supply, for which the company could recover the VAT incurred.’

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Commercial Disputes Blog, 27th August 2014

Source: www.rpc.co.uk

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Drivers ‘not adequately warned’ over end of tax discs – Daily Telegraph

Posted August 27th, 2014 in Driver & Vehicle Licensing Agency, news, road traffic, taxation by sally

‘Thousands of drivers are at risk of fines because they have had insufficient warning about the abolition of tax discs by the Government, motoring experts said last night.’

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Daily Telegraph, 27th August 2014

Source: www.telegraph.co.uk

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The 13 obscure UK laws you didn’t know you were breaking – The Independent

‘Forget the urban myths about dying in Westminster or eating mince pies on Christmas Day: these are real rules you could be breaking without even realising it’

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The Independent, 26th August 2014

Source: www.independent.co.uk

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Tax barristers should report colleagues who break rules, Davies says – Legal Futures

‘Tax barristers who have evidence of colleagues breaking the rules should report it to the Bar Standards Board (BSB), chief executive Dr Vanessa Davies has said.’

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Legal Futures, 12th August 2014

Source: www.legalfutures.co.uk

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Plans outlined to amend tax rules to enable new simplified reporting of VAT owed for supply of digital services – OUT-LAW.com

Posted July 31st, 2014 in consultations, EC law, news, regulations, taxation, VAT by michael

‘Proposed amendments to UK tax rules are being consulted on by HM Revenue & Customs (HMRC) to recognise a new simplified mechanism that is being introduced for reporting VAT owed on the supply of digital services following changes to EU laws.’

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OUT-LAW.com, 30th July 2014

Source: www.out-law.com

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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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