Appeal court says criminals’ wives’ assets untouchable – The Independent

Posted June 23rd, 2008 in confiscation, married persons, news, proceeds of crime by sally

“Millions of pounds worth of criminal assets, including luxury homes and jewellery, will remain out of the reach of the state after a landmark ruling by the Appeal Court.”

Full story

The Independent, 23rd June 2008

Source: www.independent.co.uk

Protests at pre-entry English tests for spouses coming to UK – The Guardian

Posted June 20th, 2008 in human rights, immigration, married persons, news by sally

“Government plans to insist that spouses should have to learn English before they are allowed into Britain to join their husbands or wives have run into a barrage of opposition and warnings that the idea could breach human rights laws.”

Full story

The Guardian, 20th June 2008

Source: www.guardian.co.uk

Gibson v Revenue and Customs Prosecution Office – WLR Daily

Posted June 16th, 2008 in confiscation, drug trafficking, law reports, married persons by sally

Gibson v Revenue and Customs Prosecution Office [2008] EWCA Civ 645; [2008] WLR (D) 189

“The wife of a convicted drug dealer was entitled to keep her interest in the matrimonial home despite a finding in confiscation proceedings that she had guilty knowledge of the source of her husband’s wealth. The Drug Trafficking Act 1994 did not give the court power to bring her share of the equity in the matrimonial home within the confiscation order, since the assets were hers without any court order in her favour.”

WLR Daily, 12th June 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.

Regina v L (Evidence of wife) – Times Law Reports

Posted May 14th, 2008 in evidence, law reports, married persons, witnesses by sally

Regina v L (Evidence of wife)

Court of Appeal (Criminal Division)

“There was no requirement to tell a wife that she was not a compellable witness against her husband before interviewing her about a crime of which her husband was suspected.”

The Times, 14th May 2008

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.

R v L – WLR Daily

Posted May 9th, 2008 in evidence, law reports, married persons, witnesses by sally

R v L [2008] EWCA Crim 973; [2008] WLR (D) 142

There was no requirement to tell a wife that she was not a compellable witness against her husband before interviewing her about a crime of which her husband was suspected.”

WLR Daily, 8th May 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.

Gemma Ltd (in liquidation) v Davies and another; In re Gemma Ltd (in liquidation) – WLR Daily

Posted March 19th, 2008 in company directors, insolvency, law reports, married persons by sally

Gemma Ltd (in liquidation) v Davies and another; In re Gemma Ltd (in liquidation); [2008] EWHC 546 (Ch); [2008] WLR (D) 89

“In order to establish that a person was a de facto director of a company it was necessary, inter alia, to plead and prove that he undertook functions in relation to the company which could properly be discharged only by a director.”

WLR Daily, 18th March 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.

Foreign brides who plan to live in Britain ‘must speak English’ – The Times

Posted February 21st, 2008 in immigration, married persons, news by sally

“Thousands of foreigners who want to marry a British person and move to Britain will have to take an English language test, the Prime Minister announced yesterday.”

Full story

The Times, 21st February 2008

Source: www.timesonline.co.uk

AB (Jamaica) v Secretary of State for the Home Department – Times Law Reports

Posted January 4th, 2008 in immigration, law reports, married persons by sally

AB (Jamaica) v Secretary of State for the Home Department

Court of Appeal

“A spouse who had married an overseas overstayer was entitled to have his right to a family life to be taken into account, although he was not a formal party to the proceedings seeking the removal of the overstayer.”

The Times, 4th January 2008

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.

Widow loses bid to stop £100,000 payment to ex-wife – The Times

Posted October 11th, 2007 in married persons, news, wills by sally

“A woman whose husband died a few hours after their wedding ceremony failed today to stop his former wife inheriting a large chunk of his estate.”

Full story

The Times, 10th October 2007

Source: www.timesonline.co.uk

Calls to scrap married couples protection – The Times

Posted October 10th, 2007 in conspiracy, married persons, news by sally

“Tighter laws to end the ancient privilege that allows married couples to avoid being charged with conspiring to commit a crime are being called for by a law reform watchdog today.”

Full story  

The Times, 10th October 2007

Source: www.timesonline.co.uk

Jones v. Garnett (Inspector of Taxes) – Times Law Reports

Posted August 10th, 2007 in dividends, income tax, law reports, married persons, small businesses by sally

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.

Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35 – WLR Daily

Posted July 31st, 2007 in dividends, income tax, law reports, married persons, small businesses by michael

Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35

A husband who provided his services to the market via a private company which his wife co-owned, thus distributing his earned income between them both via dividend, was not liable to tax on the income transferred to the wife, pursuant to section 660A of the Income and Corporation Taxes Act 1988, provided the wife’s shares in the company were ordinary shares which carried a right to more than just income.”

WLR Daily, 30th July 2007

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.

Revenue reviews the rules after couple win Lords case on taxing partnership – The Times

Posted July 26th, 2007 in dividends, income tax, married persons, news, small businesses by sally

“A couple who fought HM Revenue & Customs all the way to the House of Lords sparked a wide-ranging review of Britain’s tax system yesterday, after winning their landmark case.”

Full story

The Times, 26th July 2007

Source: www.timesonline.co.uk

Small businesses cheer legal victory in landmark tax case – The Independent

Posted July 26th, 2007 in dividends, income tax, married persons, news, small businesses by sally

“Small businesses were celebrating victory yesterday after the House of Lords dismissed an appeal by HM Revenue & Customs in a landmark tax case, and gave the legal all-clear to a tax-saving arrangement used by thousands of husband-and-wife operations.”

Full story

The Independent, 26th July 2007

Source: www.independent.co.uk

Husband-and-wife team triumph in tax battle – The Times

Posted July 25th, 2007 in dividends, income tax, married persons, news, small businesses by sally

“HM Revenue and Customs suffered a major defeat today when the House of Lords gave the legal all clear to a tax saving arrangement used by thousands of husband-and-wife small businesses.”

Full story

The Times, 25th July 2007

Source: www.timesonline.co.uk

Small firms could be stung for £1bn if tax battle is lost – The Times

Posted June 6th, 2007 in dividends, income tax, married persons, news, small businesses by sally

“Tens of thousands of small businesses could face a combined tax bill of £1 billion if the Law Lords rule in favour of the Treasury in its long-running battle against a small business owned by a married couple.”

Full story

The Times, 6th June 2007

Source: www.timesonline.co.uk

Landmark ‘husband and wife’ tax case begins in Lords – The Times

Posted June 5th, 2007 in dividends, income tax, married persons, news, small businesses by sally

“A landmark court case that will decide whether hundreds of thousands of owner-managed small businesses will face significantly higher tax bills began today in the House of Lords.”

Full story

The Times, 5th June 2007

Source: www.timesonline.co.uk