Unlawful cash forfeiture: fruits of the forbidden tree – Halsbury’s Law Exchange

Posted July 12th, 2012 in forfeiture, HM Revenue & Customs, news, proceeds of crime by sally

“UKBA v Tuncel and Basbaydar [2012] EWHC 402 (Admin) is a decision of the High Court that is potentially significant in the field of cash seizure and forfeiture proceedings under Pt 5 Ch 3 of the Proceeds of Crime Act 2002.”

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Halsbury’s Law Exchange, 12th July 2012

Source: www.halsburyslawexchange.co.uk

UK Uncut allowed to challenge Goldman Sachs tax deal – The Guardian

“An anti tax-avoidance campaign group has won permission from the high courts to have a ‘sweetheart’ deal between HMRC and the banking giant Goldman Sachs judicially reviewed for its legality.”

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The Guardian, 14th June 2012

Source: www.guardian.co.uk

Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners (No 2) – WLR Daily

Regina (Eastenders Cash & Carry plc and another) v Revenue and Customs Commissioners (No 2) [2012] EWCA Civ 689; [2012] WLR (D) 159

“The protection against costs provided to HM Revenue and Customs by section 144(2) of the Customs and Excise Management Act 1979, in respect of proceedings brought against them on account of the seizure or detention of any thing on reasonable grounds, applied to claims for judicial review.”

WLR Daily, 22nd May 2012

Source: www.iclr.co.uk

Taxpayers can rely on concession unless it is publicly withdrawn, rules court – OUT-LAW.com

Posted May 11th, 2012 in HM Revenue & Customs, judicial review, news, taxation by tracey

“Taxpayers are entitled to rely on a concession made by HM Revenue & Customs (HMRC) in a formal publication unless and until the concession is publicly withdrawn, according to the High Court.”

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OUT-LAW.com, 11th May 2012

Source: www.out-law.ocm

Activists given High Court go ahead to pursue HMRC over alleged ‘sweetheart’ deals – OUT-LAW.com

Posted April 19th, 2012 in HM Revenue & Customs, judicial review, news, taxation by tracey

“A group of activists is to raise a preliminary challenge to an alleged ‘sweetheart’ tax settlement between HM Revenue and Customs (HMRC) and investment bank Goldman Sachs, according to a national newspaper.”

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OUT-LAW.com, 18th April 2012

Source: www.out-law.com

Revenue to appear in court over Goldman Sachs ‘sweetheart’ deal – The Guardian

Posted April 18th, 2012 in banking, HM Revenue & Customs, national insurance, news, tax avoidance by sally

“Her Majesty’s Revenue and Customs will be forced to defend itself in court against allegations that it gave one of the world’s most profitable banks a sweetheart deal on the repayment of unpaid taxes worth up to £20m.”

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The Guardian, 18th April 2012

Source: www.guardian.co.uk

Revenue and Customs Commissioners v First Nationwide – WLR Daily

Posted March 14th, 2012 in dividends, HM Revenue & Customs, income tax, law reports by sally

Revenue and Customs Commissioners v First Nationwide [2012] EWCA Civ 278; [2012] WLR (D) 73

“The tax status of preference dividends from a Cayman Islands company to whose shares the taxpayer had subscribed, was determined by the machinery by which they were distributed. Under Cayman law share premium was distributable as dividend, whereas in English tax law share premium was treated in the same way as paid-up share capital. The transaction was not a sale and repurchase of securities such as to constitute a ‘buying back’ within the meaning of sections 737A and 730B of the Income and Corporation Taxes Act 1988.”

WLR Daily, 13th March 2012

Source: www.iclr.co.uk

Premier League clubs settles tax dispute over image rights payments – OUT-LAW.com

Posted March 7th, 2012 in HM Revenue & Customs, intellectual property, news, sport by sally

“Newcastle United Football Club has settled a disputed tax bill with HM Revenue & Customs (HMRC) that is thought to relate largely to image rights payments to players, according to a newspaper report.”

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OUT-LAW.com, 7th March 2012

Source: www.out-law.com

Barclays £500m tax loophole closed by Treasury in rare retrospective action – The Guardian

Posted February 28th, 2012 in banking, HM Revenue & Customs, news, retrospectivity, tax avoidance by tracey

“The Treasury has rushed in legislation to close down two ‘aggressive’ tax avoidance schemes that a high-street bank had disclosed to HM Revenue and Customs in an effort to avoid tax. As it announced highly unusual steps to take retrospective action to shut down the ‘highly abusive’ schemes, the Treasury refused to the name the bank involved, although the Guardian understands that it is Barclays. The bank has refused to comment.”

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The Guardian, 28th February 2012

Source: www.guardian.co.uk

New tax watchdog to stop ‘sweetheart deals’ with big firms – Daily Telegraph

Posted February 28th, 2012 in HM Revenue & Customs, news, tax avoidance, taxation by tracey

“A watchdog is to be appointed to ensure that the taxman does not strike overly-generous sweetheart deals with big firms trying to avoid multi-million pound bills.”

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Daily Telegraph, 28th February 2012

Source: www.telegraph.co.uk

Exposed: Taxman’s ‘illegal’ war against Britain’s small businesses – The Independent

Posted January 13th, 2012 in fines, HM Revenue & Customs, news, taxation, tribunals by sally

“Tax Tribunal rules HMRC is waiting months before alerting firms returns are late so that fines stack up.”

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The Independent, 13th January 2012

Source: www.independent.co.uk

HMRC extends alternative dispute resolution trial for smaller businesses – OUT-LAW.com

Posted January 11th, 2012 in dispute resolution, HM Revenue & Customs, news, pilot schemes, taxation, tribunals by sally

“An alternative dispute resolution (ADR) pilot which allows smaller businesses to resolve tax disputes without having to resort to a tribunal is to be extended, HM Revenue and Customs (HMRC) has announced.”

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OUT-LAW.com, 11th January 2012

Source: www.out-law.com

Tax office ‘investigating Premier League footballers’ perks’ – The Guardian

Posted January 3rd, 2012 in HM Revenue & Customs, news, sport, tax evasion by tracey

“Her Majesty’s Revenue and Customs is investigating Premier League footballers and their clubs over alleged ‘secret perks’ enjoyed by players and their families, according to reports.”

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The Guardian, 1st January 2012

Source: www.guardian.co.uk

MPs publish “damning indictment” of alleged HMRC deals with big businesses – OUT-LAW.com

Posted December 21st, 2011 in auditors, HM Revenue & Customs, news, taxation by tracey

“There are ‘specific and systemic’ failures in the way in which HM Revenue and Customs (HMRC) handles tax disputes with big companies which must be addressed, an influential committee of MPs has said.”

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OUT-LAW.com, 20th December 2011

Source: www.out-law.com

Companies facing judge-led investigation over HMRC tax deals – Daily Telegraph

Posted December 15th, 2011 in HM Revenue & Customs, inquiries, news, reports, taxation by sally

“A string of companies are facing a judge-led investigation into deals with HM Revenue and Customs which allowed them to escape paying billions of pounds in tax.”

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Daily Telegraph, 15th December 2011

Source: www.telegraph.co.uk

The Revenue tackles offensive labels for disabled in tax law – The Guardian

Posted May 31st, 2011 in disabled persons, HM Revenue & Customs, mental health, news by sally

“HM Revenue & Customers is looking at how to replace the terms ‘lunatic’, ‘idiot’, and ‘insane person’ in tax law.”

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The Guardian, 29th May 2011

Source: www.guardian.co.uk

HMRC not doing enough to stop illegal unpaid internships, says pay watchdog – The Guardian

Posted April 8th, 2011 in HM Revenue & Customs, minimum wage, news by sally

“The Low Pay Commission has criticised HM Revenue & Customs for lax enforcement of minimum wage laws and the payment of interns.”

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The Guardian, 7th April 2011

Source: www.guardian.co.uk

Regina (Valentines Homes & Construction Ltd) v Revenue and Customs Commissioners – WLR Daily

Posted April 8th, 2010 in appeals, costs, HM Revenue & Customs, judicial review, law reports, taxation by sally

Regina (Valentines Homes & Construction Ltd) v Revenue and Customs Commissioners [2010] EWCA Civ 345; [2010] WLR (D) 92

“There was a public interest in issues such as the status, relevance and application of policy documents of general application emerging from the Revenue and Customs Commissioners, or any government department, being resolved in the Administrative Court, since it was the court with expertise in that area.”

WLR Daily, 7th April 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.

Taxman misled court into granting search warrants – The Times

Posted November 13th, 2008 in HM Revenue & Customs, judicial review, news, search & seizure by sally

“Search warrants executed by Revenue & Customs at the offices of a tax consultancy were held to be unlawful by the High Court today.”

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The Times, 13th November 2008

Source: www.timesonline.co.uk

Revenue & Customs bankrupts man over 88p debt – The Guardian

Posted March 10th, 2008 in HM Revenue & Customs, income tax, news by sally

“A man who owed 88p in taxes was made bankrupt after a blunder by HM Revenue & Customs, it was claimed today.”

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The Guardian, 10th March 2008

Source: www.guardian.co.uk