Taxpayers have no right to attend hearing to approve HMRC information notices – OUT-LAW.com

‘UK taxpayers and third parties have no right to attend a tax tribunal hearing to consider the issue of notices by HM Revenue & Customs (HMRC) requiring the provision of information relevant to tax enquiries, the first-tier tax tribunal has decided.’

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OUT-LAW.com, 12th December 2018

Source: www.out-law.com

Proposed legislation to create heterosexual civil partnerships will still not create a “common law” marriage – Family Law

‘In June 2018 the Supreme Court ruled in favour of a heterosexual couple who had argued that their inability to formalise their relationship through a civil partnership was incompatible with the European Convention on Human Rights. The Prime Minister indicated in October that she would legislate to give all couples the same choices as to how to achieve legal recognition of their relationship for the first time, writes Ashford’s family solicitor Emma Mackay.’

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Family Law, 22nd November 2018

Source: www.familylaw.co.uk

Tax tribunal rules that Arron Banks suffered political discrimination – UK Human Rights Blog

‘Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC). Donations made by Arron Banks to the United Kingdom Independence Party (‘UKIP’) are subject to a tax regime which discriminates against the donor on grounds of his political opinion, the First-Tier Tribunal (Tax Chamber) has found.’

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UK Human Rights Blog, 14th November 2018

Source: ukhumanrightsblog.com

800 BBC presenters could face tax investigations, says watchdog – BBC News

‘About 800 BBC TV and radio presenters could face tax investigations over their employment status after a failure by the broadcaster to clear up its payments system, Whitehall’s spending watchdog has said. The National Audit Office said HM Revenue and Customs had opened approximately 100 investigations into BBC-related personal service companies (PSCs) after concerns were raised that they may have broken tax rules.’

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BBC News, 15th November 2018

Source: www.theguardian.com

The return of Crown preference – OUT-LAW.com

Posted November 14th, 2018 in budgets, insolvency, news, taxation by sally

‘A Budget measure concerning tax and insolvency effectively puts the UK’s tax authority back among preferential creditors in an insolvency. Is this a failure to learn from history?’

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OUT-LAW.com, 13th November 2018

Source: www.out-law.com

How has the EU shaped the UK’s tax landscape – 39 Essex Chambers

Posted November 2nd, 2018 in EC law, news, statutory interpretation, taxation by sally

‘In 1973, when the UK acceded to the EU, the new legal order profoundly affected the interpretation of UK statutes, including tax statues. The infringement procedure has often led to changes in UK law, although not always to the extent initially requested. Corporation tax has become the best-known area of EU influence, with litigation over dividends, tax credits, cross-border tax relief and controlled foreign companies. EU law necessarily governs VAT, although member states are given considerable discretion both by the legislator and the courts. The doctrine of abuse of right derives from the EU legal order but the UK has played a major role in developing it. EU law has affected the activity of tax authorities, the structure of the system of appeals and the permitted structure of taxes, as well as substantive tax law. HMRC has become used to cooperation between tax authorities in the single market, and a role for EU law may arise through the terms of the EU/UK trade agreement, as well as through domestic legislation.’

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39 Essex Chambers, 29th October 2018

Source: www.39essex.com

Schedule 36 Finance Act 2008: Information Notices – 11 KBW

Posted November 2nd, 2018 in disclosure, documents, news, taxation, tribunals by sally

‘HMRC’s civil information powers are set out in Schedule 36 to Finance Act 2008. Part 1 of that schedule sets out HMRC’s powers to obtain information and documentation by way of written notices (often referred to as ‘information notices’). Given HMRC has in recent years made increasing use of the information notice powers, and given HMRC is currently consulting on extending the information notice powers (see Amending HMRC’s Civil Information Powers, 10 July 2018), now seems an opportune time to recap on the extent of those powers and the scope for challenging information notices.’

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11 KBW, 22nd October 2018

Source: www.11kbw.com

HMRC seizes assets from almost 3,000 businesses as government ramps up pressure on late tax payment – The Independent

Posted October 15th, 2018 in assets recovery, debts, HM Revenue & Customs, news, repayment, statistics, taxation by tracey

‘HM Revenue and Customs seized assets from 2,833 businesses last year as the government ramps up pressure on firms not paying tax on time. The number of firms facing asset seizures jumped 45 per cent from 2016/17 and has increased more than fourfold since 2014/15.’

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The Independent, 15th October 2018

Source: www.independent.co.uk

Case Comment: Commissioners for HMRC v Taylor Clark Leisure Plc (Scotland) [2018] UKSC 35 – UKSC Blog

Posted October 3rd, 2018 in appeals, interpretation, news, Supreme Court, taxation, VAT by sally

‘This case revolves around Carlton Clubs Ltd’s (“Carlton”) claims for repayment of overpaid VAT following the change in VAT treatment of income generated from bingo and gaming machines.’

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UKSC Blog, 1st October 2018

Source: ukscblog.com

Man deemed security threat over tax error faces homelessness – The Guardian

Posted September 28th, 2018 in homelessness, Immigration Advisory Service, news, taxation by tracey

‘The family of an engineer who trained Ministry of Defence engineers is being made homeless because the Home Office has still not completed a review of a controversial immigration policy it promised to report on by July.’

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The Guardian, 27th September 2018

Source: www.theguardian.com

Win for open justice as tax tribunal allows non-party access to HMRC pleadings – Litigation Futures

Posted September 12th, 2018 in news, taxation, third parties, tribunals by tracey

‘The First-tier Tribunal (FTT) has “inherent jurisdiction” to give non-parties access to documents, its tax chamber has ruled in allowing KPMG to see documents from another case involving HM Revenue & Customs (HMRC).’

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Litigation Futures, 12th September 2018

Source: www.litigationfutures.com

Court says seriously ill woman can work while fighting UK deportation – The Guardian

Posted August 22nd, 2018 in health, immigration, news, taxation, terrorism, visas by sally

‘Economic migrants forced into destitution by a law forbidding them to work, rent property or use the NHS have been handed a lifeline after a “David and Goliath” battle in the court of appeal.’

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The Guardian, 21st August 2018

Source: www.theguardian.com

Relaxing vaping laws would cut smoking deaths, say MPs – The Guardian

Posted August 17th, 2018 in health, news, select committees, smoking, taxation by sally

‘The government is missing an important opportunity to cut deaths from smoking, says a committee of MPs who are calling for a cut in the tax on e-cigarettes. They are also urging the government to allow more advertising and to rethink the ban on vaping on buses, trains and in other public places.’

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The Guardian, 17th August 2018

Source: www.theguardian.com

Tribunal allows capital allowances claim on hydro-electric scheme – OUT-LAW.com

Posted August 16th, 2018 in energy, news, taxation, tribunals by sally

‘Capital allowances were available on part of the expenditure incurred by energy company SSE on a hydro-electric scheme, the UK’s First-tier tax tribunal has decided.’

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OUT-LAW.com, 15th August 2018

Source: www.out-law.com

HMRC seeking ‘unprecedented’ information request powers – OUT-LAW.com

‘HM Revenue and Customs (HMRC) in the UK is seeking “unprecedented” powers to obtain information about taxpayers without independent oversight from the tax tribunal, a tax expert has said.’

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OUT-LAW.com, 12th July 2018

Source: www.out-law.com

Family’s £15k debt from fight against Section 322(5) immigration rule – BBC News

Posted June 21st, 2018 in debts, deportation, immigration, news, passports, taxation by tracey

‘A family say they have been left £15,000 in debt, without passports and unable to register their son as British because of the Home Office’s actions. The Bristol couple are among 1,000 highly-skilled migrants said to be facing deportation because of how the government has applied immigration law. Home Secretary Sajid Javid has ordered a review into use of Section 322(5).’

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BBC News, 21st June 2018

Source: www.bbc.co.uk

MPs condemn Home Office deportation threats over taxes – The Guardian

Posted June 14th, 2018 in deportation, mistake, news, parliament, taxation, terrorism by tracey

‘Caroline Nokes, the immigration minister, has been accused by MPs of either not having a grip on her department or being recklessly incompetent for allowing the use of counter-terrorism powers to force the removal of highly skilled migrants from the UK over their taxes.’

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The Guardian, 13th June 2018

Source: www.theguardian.com

Compensation for injury to feelings is not taxable, says Court of Appeal – OUT-LAW.com

Posted May 9th, 2018 in age discrimination, compensation, dismissal, news, taxation by tracey

‘A termination payment made to an employee for “injury to feelings” following age discrimination related to his dismissal is not taxable, the Court of Appeal has said in a ruling which overturns a decision by the Upper Tribunal.’

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OUT-LAW.com, 4th May 2018

Source: www.out-law.com

UK makes changes to international tax treaty notifications – OUT-LAW.com

Posted April 20th, 2018 in news, taxation, treaties by sally

‘The UK has announced a number of modifications to the provisional list of “reservations and notifications” related to the entry into force of the multilateral instrument (MLI) on international tax treaty related measures.’

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OUT-LAW.com, 18th April 2018

Source: www.out-law.com

Tribunal: journalist entitled to obtain tax appeal documentation – OUT-LAW.com

Posted April 16th, 2018 in disclosure, documents, media, news, public interest, reporting restrictions, taxation by tracey

‘A journalist should generally be entitled to obtain copies of documentation lodged with the tribunal as part of a tax appeal, including the grounds of appeal and the response of HM Revenue and Customs (HMRC), the Upper Tribunal (UT) has ruled.’

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OUT-LAW.com, 13th April 2018

Source: www.out-law.com