‘Thousands of drivers are at risk of fines because they have had insufficient warning about the abolition of tax discs by the Government, motoring experts said last night.’
Daily Telegraph, 27th August 2014
Source: www.telegraph.co.uk
‘Forget the urban myths about dying in Westminster or eating mince pies on Christmas Day: these are real rules you could be breaking without even realising it’
The Independent, 26th August 2014
Source: www.independent.co.uk
‘Proposed amendments to UK tax rules are being consulted on by HM Revenue & Customs (HMRC) to recognise a new simplified mechanism that is being introduced for reporting VAT owed on the supply of digital services following changes to EU laws.’
OUT-LAW.com, 30th July 2014
Source: www.out-law.com
‘The European Commission is taking the UK to court in a long-running row over its policy of allowing leisure boats to use lower-taxed red diesel.’
BBC News, 10th July 2014
Source: www.bbc.co.uk
‘Although customs could only exercise the power under section 139(1) of the Customs and Excise Management Act 1979 to detain goods when those goods were actually liable to forfeiture, they had a general power to detain goods which was ancillary to their power to examine them and conduct and investigation to ascertain whether they were so liable.’
WLR Daily, 11th June 2014
Source: www.iclr.co.uk
‘A High Court ruling has sided with the taxman over legislation introduced last year which aims to stop wealthy property buyers avoid paying tens of thousands of pounds in stamp duty.’
Daily Telegraph, 13th June 2014
Source: www.telegraph.co.uk
‘Officers from HM Revenue and Customs (HMRC) are entitled to detain goods pending further investigation where they have “reasonable grounds to suspect” that excise duties have not been paid, the Supreme Court has confirmed.’
OUT-LAW.com, 12th June 2014
Source: www.out-law.com
‘Hire purchase (HP) agreements will not necessarily amount to a supply of goods for the purposes of VAT liability at the outset of the contract, the UK’s Upper Tax Tribunal has ruled.’
OUT-LAW.com, 19th May 2014
Source: www.out-law.com
‘Section 4 of the Local Government Finance Act 1992 (“LGF92”) provides that council tax is payable1 on any dwelling which is not an “exempt dwelling”. A dwelling is an “exempt dwelling” if it is “of a class prescribed by an order made by the Secretary of State”2 and thereby falls into one of 23 categories provided for by the Order.’
Hardwicke Chambers, 30th April 2014
Source: www.hardwicke.co.uk
‘The Roald Dahl Museum and Story Centre, dedicated to celebrating the life and work of the author, has won a tax case against HM Revenue and Customs.’
The Independent, 9th April 2014
Source: www.independent.co.uk
‘As part of a pan European project to cut down on alleged illicit money laundering through financial institutions and legally created entities such as companies, foundations and trusts, the European Union has launched its fourth anti-money laundering Directive.’
Six Pump Court, 7th March 2014
Source: www.6pumpcourt.co.uk
‘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.’
UK Human Rights Blog, 5th March 2014
Source: www.ukhumanrightsblog.com
‘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.’
OUT-LAW.com, 5th March 2014
Source: www.out-law.com
‘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.’
The Independent, 4th March 2014
Source: www.independent.co.uk
‘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.’
Littleton Chambers, 4th February 2014
Source: www.littletonchambers.com
‘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).’
OUT-LAW.com, 24th January 2014
Source: www.out-law.com
‘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
Source: www.iclr.co.uk
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