HMRC faces legal fight for handing Britons’ data to US tax officials – The Guardian

‘HMRC is facing a legal battle to block it from handing personal details about British citizens to US tax authorities. The case could have wide-ranging implications for tens of thousands of so-called accidental Americans who left the US when they were months or years old but risk having their British bank accounts frozen for failing to comply with the US tax requirements.’

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The Guardian, 12th September 2019

Source: www.theguardian.com

HMRC escapes costs after defending appeal over ‘chaotic’ decision – Law Society’s Gazette

Posted September 10th, 2019 in appeals, costs, HM Revenue & Customs, news, taxation by tracey

‘HM Revenue & Customs will not have to pay the £6,245 costs of a wine wholesaler who successfully appealed a decision notice, a tribunal has ruled.’

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Law Society's Gazette, 9th September 2019

Source: www.lawgazette.co.uk

Financial Remedy Update, September 2019 – Family Law Week

‘Rose-Marie Drury, Principal Associate, Mills & Reeve LLP analyses the news and case law relating to financial remedies and divorce during August 2019.’

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Family Law Week, 6th September 2019

Source: www.familylawweek.co.uk

Lord Carnwath at the Statute Law Society – Supreme Court

Posted July 15th, 2019 in legislative drafting, speeches, statutory interpretation, taxation by tracey

‘Lord Carnwath at the Statute Law Society.’

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Supreme Court, 10th July 2019

Source: www.supremecourt.uk

Inheritance tax: Rules on gifts to loved ones ‘should be simplified’ – BBC News

Posted July 8th, 2019 in inheritance tax, news, statistics, taxation by sally

‘Fewer people should have to pay tax on gifts given just before death, under proposals for a major overhaul of the inheritance tax system.’

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BBC News, 5th July 2019

Source: www.bbc.co.uk

Solicitor can sue firm as employee after ‘informal’ partnership rejected – Law Society’s Gazette

‘A solicitor introduced to an elevated role in her former firm through a historic partnership agreement can make an employment claim as an employee, a tribunal has ruled.’

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Law Society's Gazette, 27th June 2019

Source: www.lawgazette.co.uk

Discovery assessments: the Court of Appeal in Tooth – OUT-LAW.com

Posted June 24th, 2019 in appeals, documents, HM Revenue & Customs, news, tax evasion, taxation, time limits by tracey

‘The Court of Appeal decided in the Tooth case that finding a different reason for under assessment or a different mechanism for assessing an insufficiency of tax HMRC already knew about was not enough to enable HMRC to issue a discovery assessment.’

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OUT-LAW.com, 21st June 2019

Source: www.pinsentmasons.com

HMRC wins ‘unallowable purpose’ case – OUT-LAW.com

Posted May 31st, 2019 in interest, news, taxation by tracey

‘A UK company had an “unallowable purpose” in issuing a promissory note and therefore could not deduct the interest payable to a US group company, the First-tier Tribunal in the UK has decided in a case concerning a company in the Oxford Instruments group.’

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OUT-LAW.com, 30th May 2019

Source: www.out-law.com

Tribunal confirms surcharge on pension liberation scheme user – OUT-LAW.com

Posted May 30th, 2019 in HM Revenue & Customs, loans, news, penalties, pensions, taxation by tracey

‘An unauthorised payment surcharge imposed on an individual who participated in a pension liberation scheme was confirmed by the tax tribunal as it said the individual had not acted reasonably in entering into the scheme.’

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OUT-LAW.com, 29th May 2019

Source: www.out-law.com

Entrepreneurs’ Relief: preference shares were ‘ordinary share capital’, says Tribunal – OUT-LAW.com

Posted May 28th, 2019 in dividends, HM Revenue & Customs, news, shareholders, taxation, tribunals by tracey

‘Preference shares which carried the right to a fixed cumulative preferential dividend were ‘ordinary share capital’ for the purposes of calculating entrepreneurs’ relief, the First-tier Tribunal has decided.’

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OUT-LAW.com, 24th May 2019

Source: www.out-law.com

The socio-economic duty: A powerful idea hidden in plain sight in the Equality Act – Oxford Human Rights Hub

‘Section 1 of the Equality Act 2010 asks public authorities to actively consider the way in which their policies and their most strategic decisions can increase or decrease inequalities. I am talking about the socio-economic duty. However, successive governments since 2010 have failed to commence it, to bring it to life in technical terms, which means that public authorities are not technically bound by Section 1.’

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Oxford Human Rights Hub, 15th May 2019

Source: ohrh.law.ox.ac.uk

Court service starts another video hearing pilot running – Legal Futures

‘A pilot enabling domestic abuse victims to take part in hearings by video link from a computer in their solicitor’s office has begun running in Manchester.’

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Legal Futures, 10th May 2019

Source: www.legalfutures.co.uk

Court castigates Home Office over misuse of immigration law – The Guardian

Posted April 17th, 2019 in immigration, ministers' powers and duties, news, taxation, terrorism by tracey

‘The appeal court has issued a damning judgment criticising the Home Office’s process in using a terrorism-related paragraph of immigration law as “legally flawed” and ruling it must be changed.’

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The Guardian, 16th April 2019

Source: www.theguardian.com

Regulator warns policy makers to “think very carefully” before setting up charity for singular public project – Local Government Lawyer

‘The fact that more than £50m of public funds was spent by the Garden Bridge Trust without producing demonstrable public benefit or impact represented “a failure for charity which risks undermining public trust”, the Charity Commission has said.’

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Local Government Lawyer, 11th April 2019

Source: www.localgovernmentlawyer.co.uk

Garden Bridge which cost the taxpayer more than £50m was ‘a failure for charity’ that undermines public trust, commission rules – Daily Telegraph

Posted April 10th, 2019 in budgets, charities, Charity Commission, London, news, taxation, transport by sally

‘The London Garden Bridge, which cost the taxpayer more than £50 million, was “a failure for charity” that undermines public trust, the Charity Commission has ruled.’

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Daily Telegraph, 9th April 2019

Source: www.telegraph.co.uk

Tax tribunal: presenter Lorraine Kelly not ’employee’ of ITV – OUT-LAW.com

‘TV presenter Lorraine Kelly has won an employment tax case against HM Revenue and Customs (HMRC), after the first-tier tribunal found that she was not an ’employee’ of ITV to whom the IR35 disguised employment provisions should apply.’

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OUT-LAW.com, 22nd March 2019

Source: www.out-law.com

Lorraine Kelly wins £1.2m tax case against HMRC over ITV work – BBC News

‘Lorraine Kelly has won a row over a £1.2m tax bill, after a judge ruled she was not employed by ITV, but performs as her “chatty” TV persona.’

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BBC News, 21st March 2019

Source: www.bbc.co.uk

Brothelkeepers earned £3.8m while police focused on other ‘serious crimes’ – Daily Telegraph

‘A married couple who built a £3.8million brothel empire were allowed to continue operating by police for 14 years who instead focused on “serious types of organised crime”, a court has heard.’

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Daily Telegraph, 3rd February 2019

Source: www.telegraph.co.uk

Home Office ‘wrecked my life’ with misuse of immigration law – The Guardian

Posted February 4th, 2019 in immigration, income tax, mistake, news, taxation, terrorism by sally

‘The Home Office has been accused of inflicting irreversible damage on the life of a pharmaceutical expert by misusing a controversial clause in immigration law to try to force her out of the UK.’

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The Guardian, 2nd February 2019

Source: www.theguardian.com

The merits of and case for Land Value Taxation – OUP Blog

Posted December 18th, 2018 in news, sale of land, taxation, valuation by sally

‘The UK, especially London, has long experienced the kind of property boom that makes prices unaffordable. A recent Confederation of British Industry survey reported that this unaffordability is of great concern to employers. But these booms also mean that the owners of that land are accruing unearned gains which are not being efficiently or equitably taxed. The cost of building or repairing a house is almost the same whether it is in Knightsbridge or Knowsley – it is the land that makes the difference. The value of land comes from the uses to which it is put. The granting of planning permission, for example, increases the value of land, as does the addition of utilities.’

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OUP Blog, 18th December 2018

Source: blog.oup.com