Strasbourg on Mormons and their temples – UK Human Rights Blog

Posted March 7th, 2014 in human rights, news, rates, religious discrimination, taxation by tracey

‘The Church of Jesus Christ of Latter-Day Saints v. the United Kingdom, ECHR, 4 March 2014. An apparently dry dispute about business rates on one of the Mormons’ temples in Preston  has reached Strasbourg and raises interesting issues about indirect discrimination on religious grounds. The underlying question was whether the temple was a place of “public religious worship” and therefore exempt from rates.’

Full story

UK Human Rights Blog, 5th March 2014


Supreme Court decision provides much-needed clarity on VAT status of online tour operators, says expert –

Posted March 6th, 2014 in agency, holidays, news, Supreme Court, taxation, VAT by tracey

‘A travel company which marketed and arranged the sale of holiday accommodation to holidaymakers through its website was acting as an “agent” for the providers of that accommodation, and so did not have to account for VAT on those sales, the UK’s highest court has ruled.’

Full text, 5th March 2014


Mormon church loses English temple tax fight in European rights ruling – The Independent

Posted March 4th, 2014 in appeals, human rights, news, taxation by sally

‘Ordering the Mormon church to pay local property taxes on one of its English temples is not a breach of human rights, European judges have ruled.’

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The Independent, 4th March 2014


What are the Wider Implications of the Impending Tax Changes of Members of an LLP? – Littleton Chambers

‘The impending tax changes for the taxation of the members of LLP have been generating significant concerns, not only for our LLP clients but also Law firms themselves. The prospect of firms having a NIC liability, and the tax consequences for individual members themselves, have concentrated legal minds both internally and externally.’

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Littleton Chambers, 4th February 2014


Jump in judicial reviews against HMRC shows businesses more willing to challenge “unlawful” tax decisions, says expert –

Posted January 24th, 2014 in judicial review, news, statistics, taxation by sally

‘Businesses have become more willing to challenge tax decisions against them that appear to be unlawful, an expert has said, after a 31% increase in the number of judicial review applications made against HM Revenue and Customs (HMRC).’

Full story, 24th January 2014


John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs – WLR Daily

Posted January 21st, 2014 in appeals, income tax, law reports, pensions, taxation by sally

John Mander Pension Scheme Trustees Ltd v Revenue and Customs Comrs [2013] EWCA Civ 1683; [2014] WLR (D) 12

‘Where the revenue gave notice of its withdrawal of approval of a pension scheme under section 591B(1) of the Income and Corporation Taxes Act 1988, the date for the purposes of section 591C(1) when the charge to tax arose in respect of that scheme was the date when approval of the scheme was withdrawn and not the date from which approval ceased to continue.’

WLR Daily, 19th December 2013


Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH – WLR Daily

Posted January 20th, 2014 in agency, EC law, law reports, taxation, VAT by sally

Finanzamt Düsseldorf-Mitte v Ibero Tours GmbH (Case C-300/12); [2014] WLR (D) 8

‘Under the provisions of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the member states relating to turnover taxes—common system of value added tax: uniform basis of assessment, the principles laid down by the Court of Justice in Elida Gibbs v Customs and Excise Comrs (Case C-317/94) [1997] QB 499 concerning the determination of the taxable amount of the VAT did not apply when a travel agent, acting as an intermediary, granted to the final consumer, on the travel agent’s own initiative and at his own expense, a price reduction on the principal service provided by the tour operator.’

WLR Daily, 16th January 2014


A Taxing Time Ahead: The Reality Behind The Rhetoric – Six Pump Court

Posted January 7th, 2014 in news, tax evasion, taxation by sally

‘In 2013 a raft of measures were introduced by the government to crack down on tax evasion both on an individual and on a corporate basis. In these stringent economic times, the political imperative was at the very least for the government to be seen to be doing something to address the perceived unfairness of high net worth individuals and corporations avoiding their fiscal responsibilities. After all, as the politicians were so keen to remind us, we were all in this together.’

Full story

Six Pump Court, 3rd January 2014


UK set for first Scientology Church wedding after Supreme Court rules it a ‘place of worship’ – The Independent

Posted December 11th, 2013 in appeals, marriage, news, Supreme Court, taxation by sally

‘Scientologist Louisa Hodkin had brought legal action after the registrar general refused to allow her wedding service to be held at the organisation’s London chapel.’

Full story

The Independent, 11th December 2013


Couples should not have children until they are ready to marry, says High Court judge – The Independent

Posted December 9th, 2013 in children, cohabitation, families, judges, marriage, news, statistics, taxation by sally

‘A senior High Court judge has argued that couples should not have children until they are ready to wed.’

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The Independent, 8th December 2013


Occasional visits to the UK did not stop an individual being non-resident, said judge –

Posted November 28th, 2013 in domicile, housing, news, taxation, tribunals by tracey

‘An individual who periodically visited the UK was not UK resident as he had substantially loosened his family ties in the UK, according to the First Tier Tax Tribunal.’

Full story, 27th November 2013


Aspinalls Club Ltd v Revenue and Customs Comrs – WLR Daily

Posted November 20th, 2013 in appeals, gambling, law reports, taxation, tribunals by sally

Aspinalls Club Ltd v Revenue and Customs Comrs 2013 EWCA Civ 1464; [2013] WLR (D) 441

“For the purposes of section 11 of the Finance Act 1997, when calculating the ‘gross gaming yield’ from gaming taking place on a gaming club’s premises, commissions and rebates paid and allowed by the gambling club to its customers under incentive schemes there were not to be taken into account as reducing the amount of ‘banker’s profits’ from dutiable gaming.”

WLR Daily, 15th November 2013


Cotter (Respondent) v Commissioners for Her Majesty’s Revenue & Customs (Appellant) – Supreme Court

Cotter (Respondent) v Commissioners for Her Majesty’s Revenue & Customs (Appellant) [2013] UKSC 69 | UKSC 2012/0062 (YouTube)

Supreme Court, 6th November 2013


No 10 rejects call to lower age of consent – The Guardian

Posted November 18th, 2013 in age of consent, news, taxation by sally

“Downing Street and Nick Clegg have joined forces to reject a call by a leading public health official to consider lowering the age of consent to 15.”

Full story

The Guardian, 17th November 2013


Supreme Court finds HMRC entitled to tax under dispute where taxpayer left it to HMRC to calculate the tax –

Posted November 11th, 2013 in appeals, economic loss, HM Revenue & Customs, news, Supreme Court, tax avoidance, taxation by michael

“A taxpayer must perform a calculation of the amount of tax due itself, rather than leave that calculation to HM Revenue and Customs (HMRC), in order to retain possession of funds under dispute, the Supreme Court has ruled.”

Full story, 8th November 2013


Devout beekeepers win right to refuse switchover to online VAT returns – The Independent

Posted October 22nd, 2013 in documents, internet, news, religious discrimination, taxation, tribunals, VAT by tracey

“Two devoutly religious beekeepers who reject modern technology have won the right not to fill in their VAT returns online after claiming it breached their human rights.”

Full story

The Independent, 21st October 2013


Revised Banking Code of Practice gives HMRC too much discretion, says expert –

Posted October 15th, 2013 in banking, codes of practice, HM Revenue & Customs, news, taxation by sally

“HM Revenue and Customs (HMRC) will be given ‘too much discretion’ to ‘name and shame’ banks that do not meet strict governance requirements in relation to tax matters under proposed changes to the industry Code of Practice, an expert has said.”

Full story, 14th October 2013


Up to 450,000 face court over council tax arrears – The Independent

Posted October 11th, 2013 in council tax, debts, local government, news, taxation by sally

“More than 450,000 people could already have received a court summons because they have fallen into arrears with their council tax payments following changes to the system, it was claimed.”

Full story

The Independent, 11th October 2013


French Republic v Commission of the European Union – WLR Daily

Posted October 7th, 2013 in appeals, contracts, EC law, law reports, news, public procurement, state aids, taxation by sally

French Republic v Commission of the European Union (Case C-115/12P); [2013] WLR (D) 364

“The calculation of whether a member state had ‘subsided directly’ by more than 50% a works contract awarded by an entity other than themselves within the meaning of article 2(1) of Council Directive 93/37/EEC which triggered the public procurement procedures under that Directive, included sums arising from tax reductions to the members of commercial partnerships, who were natural persons, investing in a works contract.”

WLR Daily, 26th September 2013


‘Shocking’ bedroom tax should be axed, says UN investigator – The Guardian

Posted September 11th, 2013 in government departments, housing, human rights, news, taxation, United Nations by tracey

“Housing expert Raquel Rolnik says policy could constitute a violation of the human right to adequate housing.”

Full story

The Guardian, 11th September 2013