taxation – Page 14 – Current Awareness

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

Source: www.iclr.co.uk

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.’

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Six Pump Court, 3rd January 2014

Source: www.6pumpcourt.co.uk

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.’

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The Independent, 11th December 2013

Source: www.independent.co.uk

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

Source: www.independent.co.uk

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

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.’

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OUT-LAW.com, 27th November 2013

Source: www.out-law.com

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

Source: www.iclr.co.uk

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

Posted November 18th, 2013 in appeals, assets recovery, economic loss, HM Revenue & Customs, jurisdiction, law reports, Supreme Court, taxation by sally

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

Supreme Court, 6th November 2013

Source: www.youtube.com/user/UKSupremeCourt

Supreme Court finds HMRC entitled to tax under dispute where taxpayer left it to HMRC to calculate the tax – OUT-LAW.com

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.”

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OUT-LAW.com, 8th November 2013

Source: www.out-law.com

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.”

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The Independent, 21st October 2013

Source: www.independent.co.uk

Revised Banking Code of Practice gives HMRC too much discretion, says expert – OUT-LAW.com

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.”

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OUT-LAW.com, 14th October 2013

Source: www.out-law.com

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.”

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The Independent, 11th October 2013

Source: www.independent.co.uk

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

Source: www.iclr.co.uk

‘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.”

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The Guardian, 11th September 2013

Source: www.guardian.co.uk

Father jailed for stealing to launch son’s racing career – Daily Telegraph

Posted September 9th, 2013 in debts, fraud, news, sentencing, tax evasion, taxation by tracey

“A father has been jailed for stealing £600,000 from the taxpayer to try and make his son the next Lewis Hamilton.”

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Daily Telegraph, 9th September 2013

Source: www.telegraph.co.uk

New flood insurance tax ‘could breach EU law’ – Daily Telegraph

Posted August 27th, 2013 in competition, EC law, insurance, news, taxation by tracey

“Plans to charge every household in the country £10.50 to cover the cost of insuring properties in flood risk areas amount to a ‘tax’ and represent poor value for money for the economy, government analysts have concluded. The new system, intended to help up to 500,000 housholders afford home insurance despite living in fear of floods, is also likely to breach European laws, officials have said.”

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Daily Telegraph, 26th August 2013

Source: www.telegraph.co.uk

Updated Bar Council Taxation and Retirement Benefits Guidance – The Bar Council

Posted July 19th, 2013 in barristers, news, retirement, self-employment, taxation by sally

“The Bar Council has launched updated taxation guidance for barristers to help them manage their tax position. This coincides with changes to the tax system introduced by the Finance Act 2013, which received Royal Assent on 18 July 2013.”

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The Bar Council, 18th July 2013

Source: www.barcouncil.org.uk

The Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs; King’s College London v Same – WLR Daily

Posted June 28th, 2013 in appeals, charities, HM Revenue & Customs, law reports, sale of land, stamp duty, taxation by tracey

The Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs: King’s College London v Same: [2013] EWCA Civ 753; [2013] WLR (D) 255

“Where a charity contributed to the purchase of a property, to be held on trust for it and other, non-charitable, contributors in proportion to their contributions, the ‘chargeable interest acquired’ by reference to which stamp duty land tax was to be levied under Part 4 of the Finance Act 2003 was the equitable estate collectively acquired by the beneficiaries under the trust. However, paragraph 1(1) of Schedule 8 to the 2003 Act was to be interpreted as exempting the land transaction from charge to the extent of the charity’s interest.”

WLR Daily. 26th June 2013

Source: www.iclr.co.uk

HMRC consults on strengthening big banks’ tax Code of Practice – OUT-LAW.com

Posted June 5th, 2013 in banking, codes of practice, consultations, HM Revenue & Customs, news, taxation by sally

“Plans to strengthen the Code of Practice on tax governance, adopted by the 15 largest banks in 2010, have been published for consultation by HM Revenue and Customs (HMRC).”

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OUT-LAW.com, 5th June 2013

Source: www.out-law.com

Run down on recent and anticipated welfare benefit changes – Hardwicke Chambers

Posted May 29th, 2013 in benefits, disabled persons, housing, news, taxation by sally

“In April 2013, the so called ‘bedroom tax’ was introduced, meaning that a single person or couple with no children will have their housing benefit reduced by 14% where they occupy two bedroom accommodation and 25% if they occupy three or more beds.”

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Hardwicke Chambers, 24th May 2013

Source: www.hardwicke.co.uk