Reeves (Listing Officer) v Northrop [2012] EWHC 415 (Admin); [2012] WLR (D) 61
“In determining whether a property was a rateable hereditament within section 115(1) of the General Rate Act 1967, duration of occupation would always be an important factor when deciding whether or not occupation was not too transient, but it would not necessarily be the only relevant factor.”
WLR Daily, 6th March 2012
Source: www.iclr.co.uk
“In advising the emigrant, the emphasis should be on his actual and substantive acts and way of
life. Too often, the issues addressed, in considering the conditions or circumstances required for residence in the United Kingdom, or the loss of it, and non residence, are tied to patent technicalities (i.e. whether the emigrant maintains subscription to a club or counts the days of absence to a threshold number(i.e. 90 days p.a.). What, in fact, really matters is the substance and pattern of life. In this assessment, the approach of the Court, in cases past to the most recent is the best guide. In this lecture I look at that and tie it to the government’s proposals for reform and the imposition of a statutory test or tests for determining residence, by individuals, or their non-residence in the United Kingdom.”
Full story (PDF)
New Square Chambers, February 2012
Source: www.newsquarechambers.co.uk
“The Government is today publishing a consultation on its plans to reform the taxation of non-domiciled individuals (‘non-domiciles’). It wants to ensure that non-domiciles make a fair tax contribution, as well as encourage them to invest in the UK and simplify the current tax rules for them.”
HM Treasury, 17th June 2011
Source: www.hm-treasury.gov.uk
“A bungalow in Essex is at the heart of a test case over how unmarried partners who split up should divide their property.”
The Guardian, 4th May 2011
Source: www.guardian.co.uk
“The conditions for entitlement to state pension credit, which included a requirement that a claimant had a right to reside in the United Kingdom or the Republic of Ireland, constituted indirect discrimination against nationals of other European Union member states which was, however, justified by the legitimate aim of protecting the resources of the United Kingdom against benefit or social tourism by those who were not economically or socially integrated with the country.”
WLR Daily, 16th March 2011
Source: www.iclr.co.uk
Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Borger v Tiroler Gebietskrankenkasse (Case C-516/09); [2011] WLR (D) 89
“The status of an ’employed person’, within the meaning of article 1(a) of Council Regulation (EEC) No 1408/71, as amended , applied to a person during a six-month period of extended unpaid leave following the birth of a child, provided that, during that period, that person was covered, even if only in respect of a single risk, on a compulsory or optional basis, by a general or special social security scheme mentioned in article 1(a) of that Regulation.”
WLR Daily, 10th March 2011
Source: www.iclr.co.uk
Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
R (Tilianu) v Secretary of State for Work and Pensions [2010] EWCA Civ 1397; [2010] WLR (D) 320
” ‘Employment’ within the meaning of art 7(3)(b) and (c) of Directive 2004/38/EC did not include self-employment, with the result that an EU citizen who was no longer self-employed did not retain the status of worker and had no right to reside.”
WLR Daily, 9th December 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“A schoolboy who was told by a judge that he must live with the father he claimed to hate yesterday succeeded in forcing the High Court to reverse its decision.”
The Independent, 12th August 2010
Source: www.independent.co.uk
Revenue and Customs Commissioners v Smallwood and another [2010] EWCA Civ 778; [2010] WLR (D) 177
“In assessing tax liability in a capital gains case raising potential double taxation relief, care was required in construing ‘residence’.”
WLR Daily, 9th July 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Jones v Kernott [2010] EWCA Civ 578; [2010] WLR (D) 136
“Where the parties had agreed when they separated that they had equal interests in a residential property conveyed into their joint names there had to be something to displace those interests before the court could impute from the parties’ conduct an intention to vary that equality. The passage of time was insufficient to do so even if in the meantime the defendant had acquired alternative accommodation and the claimant had paid all the outgoings.”
WLR Daily, 27th May 2010
Source: www.lawreports.co.uk
Please note once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Unmarried couples who buy homes together could be entitled to an equal share of the property if they split up even if only one party has paid the mortgage and maintained the home, the appeal court ruled yesterday.”
The Independent, 27th May 2010
Source: www.independent.co.uk
“An 79-year-old widow is losing her home after a bitter 11 year legal wrangle over a 3 inch strip of land.”
Daily Telegraph, 18th May 2010
Source: www.telegraph.co.uk
“The court battle between the wife and former mistress of an accountant over the £3.2 million property portfolio he built up came to an abrupt halt today (30 April).”
The Independent, 30th April 2010
Source: www.independent.co.uk
“Keir Starmer QC, Director of Public Prosecutions, today announced that there will be no charges in relation to Baroness Uddin’s claims for parliamentary expenses.”
Crown Prosecution Service, 12th March 2010
Source: www.cps.gov.uk
“The revenue had not been shown, in considering cases founded upon asserted non-resident status, to have altered its interpretation or application of relevant guidance material.”
WLR Daily, 18th February 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“The government is unleashing a tough crackdown on Britain’s super-rich tax exiles in a move that will increase the pressure on dozens of the country’s wealthiest business figures and celebrities.”
The Guardian, 17th February 2010
Source: www.guardian.co.uk
“The Court of Appeal ruled that Robert Gaines-Cooper was liable to pay UK tax despite spending less than 91 days a year in the country because England had remained ‘the centre of gravity of his life and interests’.”
The Times, 17th February 2010
Source: www.timesonline.co.uk
“British citizens living abroad are to be barred from claiming legal aid in England and Wales as part of a cost-cutting crackdown unveiled by the Government today.”
The Independent, 3rd February 2010
Source: www.independent.co.uk
“All peers will have to relinquish their ‘non-domiciled’ tax status and become UK taxpayers if they want to remain in Parliament, under a new Government law.”
Daily Telegraph, 27th January 2010
Source: www.telegraph.co.uk
“A series of amendments to the Constitutional Reform Bill, which is currently before the Commons, have been tabled which would force peers to be domiciled in the United Kingdom for tax purposes.”
Daily Telegraph, 20th January 2010
Source: www.telegraph.co.uk
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