Supreme Court seeks review of ‘illegality defence’ – OUT-LAW.com

Posted April 24th, 2015 in agency, fraud, illegality, news, Supreme Court, taxation by sally

‘Some of the UK’s most senior judges have said it is necessary to review how the so-called ‘illegality defence’ should be applied.’

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OUT-LAW.com, 24th April 2015

Source: www.out-law.com

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Supreme Court: the common law working out illegality defence – UK Human Rights Blog

Posted April 24th, 2015 in agency, fraud, illegality, news, Supreme Court, taxation by sally

‘Nigel Farage is quoted yesterday as preferring immigrants to be Australians and Indians rather than EU citizens, because they probably speak English and “understand common law.”’

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UK Human Rights Blog, 23rd April 2015

Source: www.ukhumanrightsblog.com

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Tax disc changes: Expert calls on Government to help drivers avoid being caught out by new car sale rules – The Independent

Posted April 15th, 2015 in Driver & Vehicle Licensing Agency, fines, news, taxation by sally

‘A car expert has urged the Government to do more to raise awareness of new car tax disc rules, as thousands of drivers have been fined or had their cars towed for buying uninsured vehicles.’

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The Independent, 14th April 2015

Source: www.independent.co.uk

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Court of Appeal dismisses procurement claim over delivery of tax-free childcare – Local Government Lawyer

Posted April 14th, 2015 in appeals, EC law, news, public procurement, taxation, tenders by sally

‘The Court of Appeal has rejected a claim that the Government’s proposed arrangements for the delivery of tax-free childcare breach domestic and EU public procurement legislation.’

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Local Government Lawyer, 13th April 2015

Source: www.localgovernmentlawyer.co.uk

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Family Law Week’s Budget Briefing 2015 – Family Law Week

Posted March 24th, 2015 in benefits, budgets, families, news, social security, tax avoidance, taxation by sally

‘Jan Ellis, chartered accountant, of Ellis Foster LLP, a firm which specialises in advising family lawyers on tax-related family law issues, explains the budget changes of most relevance to family lawyers.’

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Family Law Week, 18th March 2015

Source: www.familylawweek.co.uk

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Family Law Week’s Budget Briefing 2015 – Family Law Week

Posted March 19th, 2015 in bills, budgets, news, taxation by sally

‘Jan Ellis, chartered accountant, of Ellis Foster LLP, a firm which specialises in advising family lawyers on tax-related family law issues, explains the budget changes of most relevance to family lawyers.’

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Family Law Week, 18th March 2015

Source: www.familylawweek.co.uk

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What’s Coming Next for Local Government – Thirty Nine Essex Street

Posted March 19th, 2015 in bills, local government, news, taxation by sally

‘2015 promises to be an interesting year for local government, albeit against a backdrop of continued cuts, with localism, devolution and reform of local government finance all politically prominent issues, although it is too soon to predict what form they will take. After considering the general context, this paper addresses recent case law that is relevant to local government finance and in particular the caution that must be exercised against the unlawful use of charging to generate revenue. We then outline some of the main features of the Government’s Deregulation Bill, which is currently at the report stage in the House of Lords, and conclude with a reminder of the potential pit-falls of promises in an election year.’

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Thirty Nine Essex Street, February 2015

Source: www.39essex.com

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Divorcing? Delay until April 6 to cut your tax bill – Daily Telegraph

Posted March 18th, 2015 in capital gains tax, divorce, news, tax avoidance, taxation by sally

‘A little-understood aspect of the tax rules means couples could avoid capital gains tax by delaying separation until the next financial year.’

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Daily Telegraph, 17th March 2015

Source: www.telegraph.co.uk

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Trying to make sense of a mansion tax – Falcon Chambers

Posted March 17th, 2015 in housing, news, taxation by sally

‘The 2015 election campaign will not be the first in which all parties will be promising to outstrip their rivals in their support for the NHS. At the Labour Party Conference last year Ed Miliband announced that a next Labour Government would introduce a tax– a so-called mansion tax – on high value homes worth more than £2million. In an article in the Hampstead and Highgate Express (October 23 2014), designed to calm jittery voters where Labour’s majority is the smallest in the country, Ed Balls stated that the tax will be charged at £250 a month on properties worth between £2 and £3 million, but above £3 million it is apparently to be charged at 1% of capital value. The revenue from the tax, it is said, will contribute to a Time to Care Fund to help the NHS. He estimates that the mansion tax alone will put £1.2 billion into the Fund.’

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Falcon Chambers, February 2015

Source: www.falcon-chambers.co.uk

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Marriage tax allowance: how does it work? – The Guardian

Posted February 23rd, 2015 in civil partnerships, income tax, married persons, news, remuneration, taxation by sally

‘Registration has opened for the new marriage tax allowance – a Conservative policy which will allow some couples to share part of their annual income tax allowance.’

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The Guardian, 20th February 2015

Source: www.guardian.co.uk

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“Horse play” – Tribunal concludes that racehorse ownership was a gamble and not a trade and rejects the taxpayer’s loss relief claim – RPC Tax Take

Posted February 19th, 2015 in gambling, horse racing, news, taxation, tribunals by sally

‘In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. Ewan Leslie James McMorris v HMRC[1]is the latest case to consider the circumstances in which a taxpayer may deduct losses incurred from his other income under section 64, Income Tax Act 2007 (ITA).’

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RPC Tax Take, 13th February 2015

Source: www.rpc.co.uk

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Finance & Divorce Update – Family Law Week

‘Jessica Craigs, senior solicitor of Mills & Reeve LLP analyses the financial remedies and divorce news and cases from January 2015.’

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Family Law Week, 19th February 2015

Source: www.familylawweek.co.uk

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Eclipse Film Partners No 35 LPP v Revenue and Customs Commissioners – WLR Daily

Posted February 19th, 2015 in appeals, HM Revenue & Customs, income tax, interest, law reports, taxation by sally

Eclipse Film Partners No 35 LPP v Revenue and Customs Commissioners [2015 EWCA Civ 95; [2015] WLR (D) 71

‘On the proper meaning and application of “trade” in sections 5 and 863(1) of the Income Tax (Trading and Other Income) Act 2005 and section 362 (1)(b) of the Income and Corporation Taxes Act 1988 the taxpayer carried on the business of exploiting films not amounting to a trade. Accordingly, the taxpayer’s members were not entitled to tax relief in respect of interest on their borrowings.’

WLR Daily, 17th February 2015

Source: www.iclr.co.uk

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Clavis Liberty Fund LPI v Revenue and Customs Commissioners and others – WLR Daily

Posted February 18th, 2015 in law reports, service out of jurisdiction, taxation, tribunals, witnesses by sally

Clavis Liberty Fund LPI v Revenue and Customs Commissioners and others [2015] WLR (D) 69

‘The First-tier Tribunal Tax Chamber had no jurisdiction to issue witness summonses addressed to prospective witnesses who had no presence in the jurisdiction.’

WLR Daily, 12th February 2015

Source: www.iclr.co.uk

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HMRC failed to prosecute British property mogul who did not pay any tax for 20 years – The Independent

Posted February 17th, 2015 in HM Revenue & Customs, news, tax evasion, taxation by sally

‘HMRC failed to prosecute a British property mogul who did not submit returns or pay any tax for 20 years, it was claimed last night.’

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The Independent, 14th February 2015

Source: www.independent.co.uk

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Tax authorities should prosecute evaders, says Keir Starmer – The Guardian

Posted February 16th, 2015 in banking, fraud, news, select committees, sentencing, tax evasion, taxation, whistleblowers by sally

‘Criminal prosecution for tax evasion should become the default position of the tax authorities, Keir Starmer, the former director of public prosecutions, has said, as HM Revenue and Customs came under further scrutiny over whether it responded to an email from a French whistleblower setting out details of the scale of tax evasion by HSBC.’

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The Guardian, 13th February 2015

Source: www.guardian.co.uk

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Council wins appeal in lead case on bedroom tax and shared residence of child – Local Government Lawyer

Posted February 10th, 2015 in appeals, housing, local government, news, residence orders, taxation, tribunals by sally

‘The Upper Tribunal has upheld a local authority’s appeal in the lead case on the application of the “bedroom tax” to the shared residence of a child.’

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Local Government Lawyer, 10th February 2015

Source: www.localgovernmentlawyer.co.uk

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HMRC Dishonesty Allegation “seriously flawed” – RPC Tax Take

Posted January 15th, 2015 in banking, fraud, HM Revenue & Customs, news, taxation, tribunals, VAT by sally

‘The First-tier Tribunal (Tax Chamber) (“FTT”) has ruled, in Citibank NA v Revenue and Customs Commissioners, that HMRC’s pleadings were “seriously flawed”. When alleging fraud against a taxpayer, HMRC must clearly plead that the taxpayer had a dishonest state of mind.’

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RPC Tax Take, 14th January 2015

Source: www.rpc.co.uk

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“No proper justification” for challenge based on draft judgment – Litigation Futures

Posted January 14th, 2015 in accountants, causation, judgments, negligence, news, taxation by tracey

‘There was “no proper justification” for a claimant seeking to reopen an issue based on the circulation of a draft judgment, the High Court has ruled.’

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Litigation Futures, 13th January 2015

Source: www.litigationfutures.com

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‘Milestone tax breaks’ idea for married couples who stay together longer – Daily Telegraph

Posted January 12th, 2015 in children, cohabitation, judges, marriage, news, taxation by sally

‘Former High Court family judge Sir Paul Coleridge calls for couples to be given extra tax breaks after passing landmark wedding anniversaries to encourage family stability.’

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Daily Telegraph, 10th January 2015

Source: www.telegraph.co.uk

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