“Jan Ellis, chartered accountant, of Ellis Foster LLP, a firm which specialises in advising family lawyers on tax-related family law issues, explains the budget changes of most relevance to practitioners.”
Family Law Week, 20th March 2013
Source: www.familylawweek.com
“The custodians of North Yorkshire stately home Castle Howard have won a tribunal
battle to avoid paying tax on the £9.4m sale of a painting, after a judge ruled
it a piece of ‘plant or machinery’ integral to attracting visitors.”
Daily Telegraph, 19th March 2013
Source: www.telegraph.co.uk
Foulser v Her Majesty’s Revenue and Customs [2013] UKUT 038 (TCC); [2013] WLR (D) 51
“The First-tier Tribunal had jurisdiction to deal with an allegation that a fair hearing of a tax appeal before it had been made impossible, but any contention that a party had acted unlawfully in public law had to be put forward by way of an application for judicial review in the High Court or the Upper Tribunal. In a case where the FTT considered that a debarring order was justified and no lesser order would meet the justice of the case but yet, the facts of the case did not come within Rules 7 and 8 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009, the FTT could produce the desired just result by using its power under Rule 5 to ‘regulate its procedure’, particularly to deal with the case fairly and justly.”
WLR Daily, 25th January 2013
Source: www.iclr.co.uk
“This lecture focuses on the question of whether justice in relation to markets is entirely to be seen as being procedural – that justice is a matter of securing the conditions of non-coercive economic exchange between free individuals. Or is justice also about social justice- that is to say about the proper distribution of resources and a concern about the outcomes of markets? If justice is about social as well as procedural justice how can we arrive at criteria for distributive justice if all moral values are seen as subjective? Should we not rather see market outcomes, in the words of the economist Fred Hirsch as being ‘in principle unprincipled’?”
Lecture by Professor the Lord Plant of Highfield
Gresham College, 29th January 2013
Source: www.gresham.ac.uk
“Gambling executives are planning to spend hundreds of thousands of pounds to keep open a tax loophole estimated to cost British taxpayers £250m a year.”
The Independent, 5th February 2013
Source: www.independent.co.uk
“Legal advice privilege would not be extended to communications in connection with advice given by professional people other than members of the legal profession, even where that advice was legal advice which the professional person was qualified to give.”
WLR Daily, 23rd January 2013
Source: www.iclr.co.uk
Lloyds TSB Foundation for Scotland v Lloyds Banking Group plc [2013] UKSC 3; [2013] WLR (D) 19
“In construing a contractual provision, where there had been an unforeseeable and fundamental change in the legal context since the execution of the contract, the proper approach was to adopt a meaning which best gave effect to the parties’ original intentions and purposes. Where, therefore, a deed executed in 1997 provided for payment to be made by a banking group to a charitable foundation by reference to the group’s pre-tax profit or loss shown in the audited accounts, and a change in accounting practice subsequently required the group consolidated income statement to include, as a profit, a sum representing an unrealised gain on acquisition, the inclusion of such a sum was to be ignored for the purposes of calculating the amount payable to the foundation under the deed.”
WLR Daily, 23rd January 2013
Source: www.iclr.co.uk
Supreme Court, 23rd January 2013
“The Supreme Court has refused to extend legal privilege to accountants offering tax advice.”
The Lawyer, 23rd January 2013
Source: www.thelawyer.com
“The general anti abuse rule (GAAR) will come into force from royal assent to the Finance Bill 2013 and not from 1 April 2013 as originally proposed, according to draft legislation for the Finance Bill 2013 published today.”
OUT-LAW.com, 11th December 2012
Source: www.out-law.com
“A taxpayer was entitled to appeal from the First-tier Tribunal to the Upper Tribunal against a decision that it would not suffer hardship if required to pay assessed value added tax before an appeal against the assessment could be heard. The right of appeal against hardship decisions had not been abolished by section 84(3C) of the Value Added Tax Act 1994 as the insertion of section 84(3C) by paragraph 221(5) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 was ultra vires section 124 of the Finance Act 2008.”
WLR Daily, 31st October 2012
Source: www.iclr.co.uk
“Tax litigation is not the most obvious hunting ground for human rights points but if claimants feel sufficiently pinched by what they perceive as unfair rules, there is nothing to stop them appealing to the courts’ scrutiny of the lawfulness of those rules.”
UK Human Rights Blog, 1st November 2012
Source: www.ukhumanrightsblog.com
“In 1947, the Labour Government nationalized land development value. The outgoing Labour Government nationalized development hope value through its CIL Regulations which came into force in April 2010 just before its May defeat.”
Full story (PDF)
Thirty Nine Essex Street, October 2012
Source: www.39essex.com
“Mr Justice Arnold has thrown out an appeal bid by a franchisee of sandwich chain Subway to challenge HM Revenue & Customs’ VAT policy on hot food.”
The Lawyer, 11th October 2012
Source: www.thelawyer.com
“References to ‘proceedings’ in section 29 of the Access to Justice Act 1999 should be interpreted so as to reflect the legislative purpose, namely to improve access to the courts for members of the public with meritorious claims. Where a claimant took out ATE insurance after having succeeded at trial he would be entitled if successful in the appeal to recover in costs that part of the ATE premium relating to the costs of the appeal, but it would be unfair to allow him to recover in costs that part of the premium which related to the costs of the trial.”
WLR Daily, 19th July 2012
Source: www.iclr.co.uk
“A High Court ruling will reassure landlords seeking to avoid business rate charges on properties left lying empty, a property law expert has said.”
OUT-LAW.com, 29th June 2012
Source: www.out-law.com
“An anti tax-avoidance campaign group has won permission from the high courts to have a ‘sweetheart’ deal between HMRC and the banking giant Goldman Sachs judicially reviewed for its legality.”
The Guardian, 14th June 2012
Source: www.guardian.co.uk
Revenue and Customs Commissioners v Charman: [2012] EWHC 1448 (Fam); [2012] WLR (D) 165
“As a general rule documents and other evidence produced in ancillary relief proceedings were not disclosable to third parties outside the proceedings save in an exceptional case and for very good reason, unless the court gave leave. The fact that evidence might be relevant or useful was not of itself a good enough reason to undermine that rule.”
WLR Daily, 29th May 2012
Source: www.iclr.co.uk
“Taxpayers are entitled to rely on a concession made by HM Revenue & Customs (HMRC) in a formal publication unless and until the concession is publicly withdrawn, according to the High Court.”
OUT-LAW.com, 11th May 2012
Source: www.out-law.com
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