Revenue and Customs Comrs v PA Holdings Ltd: [2011] EWCA Civ 1414; [2011] WLR (D) 354
“Once it was established that payments awarded to employees in the form of shares and dividends were income received from employment the payments were liable to be charged under Schedule E and could not be charged under any other Schedule.”
WLR Daily, 30th November 2011
Source: www.iclr.co.uk
“In order to gain non-resident status for tax purposes, a person who had left the United Kingdom had to demonstrate a distinct break from his or her previous pattern of life in the UK. Such a test was clear from the ordinary law of residence, and the Inland Revenue guidance booklet IR20 (operative until 2009) did not contain any less stringent test which taxpayers could rely on.”
WLR Daily, 19th October 2011
Source: www.iclr.co.uk
“Stamp duty on property transactions is ‘inefficient and damaging’ and should be abolished, while VAT should be levied on financial services business and income tax merged with national insurance, an independent report on taxation in the UK has claimed.”
OUT-LAW.com, 14th September 2011
Source: www.out-law.com
Regina (Huitson) v Revenue and Customs Commissioners [2011] EWCA Civ 893 ; [2011] WLR (D) 248
“Section 58 of the Finance Act 2008 which amended fiscal legislation regarding double taxation relief with retrospective effect, thereby removing tax relief from tax avoidance schemes to United Kingdom residents, was neither disproportionate nor incompatible with article 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, as scheduled to the Human Rights Act 1998.”
WLR Daily, 25th July 2011
Source: www.iclr.co.uk
Revenue and Customs Commissioners v Cotter [2011] EWHC 896 (Ch); [2011] WLR (D) 137
“The court had jurisdiction to determine in collection proceedings whether a taxpayer was entitled to include in his tax return a claim for relief and so rely on it as a defence to the claim for immediate payment.”
WLR Daily, 14th April 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.
“Government plans to merge national insurance and income tax expected in this week’s budget could be ‘politically explosive’ and create a new system of winners and losers, tax experts have warned.”
The Guardian, 20th March 2011
Source: www.guardian.co.uk
Stockler v Revenue and Customs Comrs; [2010] EWCA Civ 893; [ 2010] WLR (D) 222
“The revenue was entitled to charge the taxpayer a penalty under s 95 of the Taxes Management Act 1970, even after the parties had compromised and settled their tax claim disputes, so long as the penalty did not exceed the difference between the amount payable on the accurate returns and the amount that would have been payable on a negligent or fraudulent return, within the confines of s 95(2) of the 1970 Act.”
WLR Daily, 3rd August 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 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
Grays Timber Products Ltd v Revenue and Customs Commissioners [2010] UKSC 4; [ 2010] WLR (D) 21
“In assessing whether employment-related securities had been disposed of for a consideration which exceeded their ‘market value’, so as to occasion a charge to income tax, it was necessary to postulate a notional sale between a hypothetical vendor and purchaser, with the personal characteristics of the actual vendor, such as his right under a subscription agreement to a disproportionately large part of the consideration paid, being ignored.”
WLR Daily, 3rd February 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.
R (Huitson) v HM Revenue and Customs [2010] EWHC 97 (Admin); [2010] WLR (D) 11
“It was within the permissible area of discretionary judgment of Parliament, and compatible with art 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, to legislate with retrospective effect to prevent taxpayers from seeking to use, by wholly artificial arrangements, a Double Tax Arrangement such as existed between the United Kingdom and the Isle of Man for a purpose for which it was not intended, so as to defeat the public policy that such an arrangement should do no more than relieve from double taxation.”
WLR Daily, 27th January 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.
Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs
Court of Appeal
“An outsourcing company responsible for calculating and paying the wages of workers employed by a labour provider to work for other businesses was not entitled to use its own employer reference when accounting for the tax on the workers’ wages because it was not the workers’ employer.”
The Times, 25th March 2009
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Persche v Finanzamt Lüdenscheid
Court of Justice of the European Communities
“Article 56 EC on the free movement of capital enabled eligible tax deductions on gifts made to charitable bodies in the taxpayer’s state also to be claimed on gifts made to charities within the European Union outside the taxpayer’s state.”
The Times, 3rd February 2009
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Persche v Finanzamt Lüdenscheid (Case C-318/07); [2009] WLR (D) 27
“It was contrary to Community law to refuse income tax deductibility for a donation to a charity established in another member state where it was allowed in the case of charities established in the taxpayer’s state and the taxpayer had no opportunity to show that the donation satisfied the legislative requirements for the grant of deductibility.”
WLR Daily, 28th January 2009
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.
Commissioners of Revenue and Customs v Khawaja
Chancery Division
“There was no reason in principle why the civil standard of proof should not apply on a challenge to an assessment of penalty for the negligent submission of income tax returns.”
The Times, 20th October 2008
Source: www.timesonline.co.uk
Please note the Times Law Reports are only avaialbe free on Times Online for 21 days from the date of publication.
“An IT contractor has been hit with a £99,000 tax bill after the High Court ruled that he should be taxed as an employee of the company he undertook work for.”
OUT-LAW.com, 10th September 2008
Source: www.out-law.com
“A man who owed 88p in taxes was made bankrupt after a blunder by HM Revenue & Customs, it was claimed today.”
The Guardian, 10th March 2008
Source: www.guardian.co.uk
“Tax payers have been given an extra 24 hours to file their self-assessment forms after problems with the HM Revenue & Customs website caused chaos ahead of the original midnight deadline.”
The Guardian, 31st Janaury 2008
Source: www.guardian.co.uk
Irving v Revenue & Customs Commissioners [2007] EWCA Civ 6
“An employer who placed shares in an employee’s retirement benefit scheme was to be treated as having “paid a sum” into the scheme for the purposes of s 595(1) of the Income and Corporation Taxes Act 1988 (since repealed), rendering the employee liable to income tax on the value of the shares.”
WLR Daily, 25th January 2008
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.
Tax relief breaks EU law
Schwarz and Another v Finanzamt Bergisch Gladbach
Court of Justice of the European Communities
“The German law whereby tax relief on private school fees was available only for German schools was contrary to Community law.”
The Times, 11th October 2007
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
Husband not liable for tax on his wife’s private dividend
Jones v. Garnett (Inspector of Taxes)
House of Lords
“A spouse who used a private company to transfer some of his earned income to the other spouse was not liable to pay tax on that income, provided the other spouse’s shares in the company were ordinary shares which carried a right to more than mere income.”
The Times, 9th August 2007
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
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