The public law jurisdiction of the UK First-tier Tribunal in VAT cases – OUT-LAW.com

Posted October 6th, 2021 in HM Revenue & Customs, judicial review, jurisdiction, news, taxation, tribunals, VAT by sally

‘The UK’s First-tier tax Tribunal (FTT) has no general jurisdiction to judicially review decisions made by HM Revenue & Customs (HMRC), but it can consider public law arguments in some VAT appeals within its jurisdiction, the Upper Tribunal (UT) has said.’

Full Story

OUT-LAW.com, 5th October 2021

Source: www.pinsentmasons.com

Government to take over Southeastern after ‘serious’ breach of franchise – The Guardian

Posted September 28th, 2021 in fraud, nationalisation, news, railways, taxation by sally

‘The government is taking over the running of Southeastern railway services from Go-Ahead after discovering a “serious” breach of the franchise agreement.’

Full Story

The Guardian, 28th September 2021

Source: www.theguardian.com

Court of Appeal: film partnerships were trading with a view to profit – OUT-LAW.com

‘Two film partnerships were carrying on a trade with a view to profit, meaning that loss relief was available to individual investors, the Court of Appeal has decided, restoring a decision of the First-tier Tribunal (FTT).’

Full Story

OUT-LAW.com, 26th August 2021

Source: www.pinsentmasons.com

Case Comment: Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39 – UKSC Blog

Posted August 26th, 2021 in accountants, agency, estoppel, news, notification, service, taxation by sally

‘In this post, Tim Sales, a partner in the Dispute Resolution team at CMS, and Hannah Jones, who works in the Tax team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39, which concerned whether estoppel by convention applied to prevent the taxpayer disputing that HMRC had validly served a notice of enquiry.’

Full Story

UKSC Blog, 25th August 2021

Source: ukscblog.com

Third party tax information notices taxpayers have no right to attend hearing – OUT-LAW

Posted August 11th, 2021 in appeals, HM Revenue & Customs, news, taxation, third parties, tribunals by tracey

‘The tax tribunal has no power to direct that an application by HM Revenue & Customs (HMRC) for a third party information notice be held “inter partes”, that is with the taxpayer or the third party present, the Court of Appeal has confirmed.’

Full Story

OUT-LAW.com, 10th August 2021

Source: www.pinsentmasons.com

Research Briefing: Stamp duty land tax on residential property – House of Commons Library

Posted August 11th, 2021 in housing, news, parliament, stamp duty, taxation by tracey

‘This Commons Library paper discusses the way that sales of residential property are taxed, and a series of reforms that have been introduced to stamp duty land tax in recent years.’

Full Story

House of Commons Library, 10th August 2021

Source: commonslibrary.parliament.uk

Supreme Court clarifies when tax follower notice can be issued – OUT-LAW.com

‘The UK Supreme Court has upheld the quashing of a “follower notice” that would have required a taxpayer to settle his tax dispute on the basis of a ruling in a different tax case, or to face a large penalty if his dispute was ultimately unsuccessful.’

Full Story

OUT-LAW.com, 6th August 2021

Source: www.pinsentmasons.com

New Judgment: Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39 – UKSC Blog

Posted August 3rd, 2021 in accountants, agency, estoppel, news, service, Supreme Court, taxation by sally

‘The Supreme Court has unanimously allowed this appeal addressing whether a taxpayer is prevented from challenging the validity of an enquiry into their tax return by HMRC where both parties have proceeded, for nearly a decade, on the mistaken assumption that the enquiry was validly initiated by a letter sent to the taxpayer.’

Full Story

UKSC Blog, 30th July 2021

Source: ukscblog.com

Case Comment: R (on the application of Haworth) v Commissioners for Her Majesty’s Revenue & Customs [2021] UKSC 25 – UKSC Blog

Posted July 29th, 2021 in appeals, HM Revenue & Customs, news, Supreme Court, tax avoidance, taxation by sally

‘In this post, Tim Sales, a partner in the Dispute Resolution team at CMS, and Hannah Jones, who works in the Tax team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of R (on the application of Haworth) v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 25.’

Full Story

UKSC Blog, 28th July 2021

Source: ukscblog.com

CGT and Divorce – changes ahead? – Family Law Week

Posted July 12th, 2021 in divorce, families, financial dispute resolution, news, taxation by tracey

‘Jo Carr-West and Lara Barton, partners at Hunters Law LLP, explain recent recommendations that would assist divorcing couples in minimising and managing the CGT implications of separating their financial affairs.’

Full Story

Family Law Week, 10th July 2021

Source: www.familylawweek.co.uk

Uncertainties remain over UK’s IR35 rules – OUT-LAW.com

Posted June 23rd, 2021 in employment, HM Revenue & Customs, news, remuneration, taxation by sally

‘Widespread changes to the UK’s IR35 off-payroll working rules came into force on 6 April 2021, and despite a 12-month delay to implementation, detailed HM Revenue and Customs (HMRC) guidance and subsequent amendments to the legislation, areas of uncertainty remain.’

Full Story

OUT-LAW.com, 21st June 2021

Source: www.pinsentmasons.com

Supreme Court clarifies law on tax ‘discovery’ assessments – OUT-LAW.com

Posted June 2nd, 2021 in appeals, HM Revenue & Customs, news, Supreme Court, taxation, time limits by sally

‘The UK Supreme Court has decided that disclosing information in the wrong box on a tax return but explaining it in the white space was not an inaccuracy, as the return had to be considered as a whole.’

Full Story

OUT-LAW.com, 1st June 2021

Source: www.pinsentmasons.com

Pension sharing orders: Finch v Baker – Family Law

Posted May 20th, 2021 in divorce, evidence, financial provision, news, pensions, taxation by tracey

‘The Court of Appeal judgment in Finch v Baker [2021] EWCA Civ 72 was released on 28 January 2021. The judgment provides some useful guidance on not being able to get what are essentially conduct arguments contrary to s25(g) through the back door by making “negative contribution” arguments, and it also highlights the importance of ensuring that you adduce and apply for the most appropriate and necessary evidence in advance of a hearing. Simply arguing that an updated pension report is needed, following an appeal hearing, on the basis that the pension sharing order made would not reflect the judge’s intentions as the CE figures would be significantly out of date, is insufficient and misconceived.’

Full Story

Family Law. 14th May 2021

Source: www.familylaw.co.uk

New Judgment: Commissioners for Her Majesty’s Revenue and Customs v Tooth [2021] UKSC 17 – UKSC Blog

‘The Supreme Court has unanimously dismissed this appeal concerning issues surrounding the Taxes Management Act 1970.’

Full Story

UKSC Blog, 14th May 2021

Source: ukscblog.com

How will the new UK residential property developer tax work? – Practical Law: Construction Blog

‘On 29 April 2021, the government published a consultation on what is to be called the Residential Property Developer Tax (or RPDT). This sets out proposals for the design of a new tax to be charged on the largest residential property developers.’

Full Story

Practical Law: Construction Blog , 5th May 2021

Source: constructionblog.practicallaw.com

An Enlightened Approach to Taxpayer Confidentiality: The Story of the First Income Tax – Wilberforce Chambers

‘Confidentiality is a fundamental concept at the heart of the modern taxation system. The need to strike a balance between the taxpayer’s right to privacy and the requirement of HMRC to carry out its functions has been the subject of much legislation and litigation.[1] There has been an explosion in the exchange of information between revenue authorities of different countries and British politicians have for years been under pressure to emulate the tradition of American presidents publishing their tax returns. But there is nothing new under the sun: the introduction of income tax in Britain at the end of the 18th century was dominated by concerns over taxpayer confidentiality, which led to measures being developed which have left their mark on today’s income tax system.’

Full Story

Wilberforce Chambers, 6th April 2021

Source: www.wilberforce.co.uk

Meet the new fraud, same as the old fraud – Carmelite Chambers

Posted March 10th, 2021 in budgets, chambers articles, fraud, loans, news, taxation by sally

‘Mark Watson considers the latest Budget and outlines concerns about the scope for abuse and the response from the Government.’

Full Story

Carmelite Chambers, 5th March 2021

Source: www.carmelitechambers.co.uk

Money for Nothing? Crypto-assets and their Implications in Matrimonial and Private Client Work – Family Law Week

‘Helen Brander, barrister of Pump Court Chambers, considers the current treatment by the courts and taxation authorities of crypto-assets.’

Full Story

Family Law week, 3rd March 2021

Source: www.familylawweek.co.uk

Trusts, Probate and Estates: Non-Contentious Commentary – Wilberforce Chambers

‘The Chancellor of the Exchequer delivered his Budget yesterday afternoon. A number of tax measures were introduced to ease the financial burden on businesses and individuals. Some were simply extensions of short-term tax relief, including a holiday on business rates for 3 months, maintaining the £500,000 SDLT nil-rate band, and a freeze on alcohol and fuel duties. In this update, I focus on some longer-term measures designed to promote a post-Covid rebound.’

Full Story

Wilberforce Chambers, 4th March 2021

Source: www.wilberforce.co.uk

High Court: Covid self-employed support scheme does not unlawfully discriminate against women – UK Human Rights Blog

‘R (The Motherhood Plan and Anor) v HM Treasury [2021] EWHC 309 (Admin). In a judgment handed down on 17 February 2021, the High Court has ruled that the Self Employment Income Support Scheme (“the Scheme”) introduced during the coronavirus pandemic does not indirectly discriminate against self-employed women who have taken a period of leave relating to maternity or pregnancy in the last three tax years.’

Full Story

UK Human Rights Blog, 26th February 2021

Source: ukhumanrightsblog.com