Family Law Week’s Budget Briefing 2013 – Family Law Week

Posted March 21st, 2013 in benefits, budgets, families, news, social security, taxation by sally

“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.”

Full story

Family Law Week, 20th March 2013


No tax for Castle Howard painting as judge rules it is ‘plant or machinery’ – Daily Telegraph

Posted March 19th, 2013 in artistic works, capital gains tax, news, taxation by tracey

“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.”

Full story

Daily Telegraph, 19th March 2013


Foulser v Her Majesty’s Revenue and Customs – WLR Daily

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


Just Markets – Gresham College Lecture

Posted February 7th, 2013 in civil justice, competition, news, poverty, speeches, taxation by sally

“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


Gambling firms start legal fund to fight government tax crackdown – The Independent

Posted February 6th, 2013 in EC law, gambling, internet, news, taxation by sally

“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.”

Full story

The Independent, 5th February 2013


Regina (Prudential plc and another) v Special Comr of Income Tax and another (Institute of Chartered Accountants and others intervening) – WLR Daily

Posted January 25th, 2013 in accountants, financial advice, law reports, legal profession, privilege, taxation by tracey

Regina (Prudential plc and another) v Special Comr of Income Tax and another (Institute of Chartered Accountants and others intervening): [2013] UKSC 1;   [2013] WLR (D)  20

“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


Lloyds TSB Foundation for Scotland v Lloyds Banking Group plc – WLR Daily

Posted January 24th, 2013 in banking, charities, contracts, covenants, law reports, Supreme Court, taxation by sally

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


R (on the application of Prudential plc and another) (Appellants) v Special Commissioner of Income Tax and another (Respondents) – Supreme Court

Posted January 23rd, 2013 in accountants, financial advice, law reports, legal profession, privilege, taxation by sally

R (on the application of Prudential plc and another) (Appellants) v Special Commissioner of Income Tax and another (Respondents) [2013] UKSC 1 | UKSC 2010/0215 (YouTube)

Supreme Court, 23rd January 2013


Blackstone’s Pannick fails to persuade Supreme Court to extend privilege to accountants – The Lawyer

Posted January 23rd, 2013 in accountants, financial advice, legal profession, news, privilege, taxation by sally

“The Supreme Court has refused to extend legal privilege to accountants offering tax advice.”

Full story

The Lawyer, 23rd January 2013


Small Charitable Donations Act 2012 –

Posted December 21st, 2012 in charities, legislation, taxation by tracey

Full text of Act


Introduction of tax general anti abuse rule (GAAR) delayed for several months, says Treasury –

Posted December 11th, 2012 in bills, consultations, legislation, news, taxation by sally

“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.”

Full story, 11th December 2012


Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another – WLR Daily

Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another [2012] EWCA Civ 1401; [2012] WLR (D) 303

“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


No removal of right of appeal without clear and express wording – UK Human Rights Blog

Posted November 2nd, 2012 in amendments, appeals, constitutional law, judicial review, news, taxation, tribunals, VAT by sally

“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.”

Full story

UK Human Rights Blog, 1st November 2012


CIL: What Price Planning (or, How to Work & Work With the Tax System)? – Thirty Nine Essex Street

Posted October 23rd, 2012 in news, planning, taxation by sally

“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


Subway loses legal challenge over VAT on hot food – The Lawyer

Posted October 11th, 2012 in appeals, food, news, taxation, VAT by sally

“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.”

Full story

The Lawyer, 11th October 2012


Hawksford Trustees Jersey Ltd (as trustee of the Bald Eagle Trust) v Stella Global UK Ltd and another – WLR Daily

Posted July 23rd, 2012 in appeals, costs, insurance, law reports, taxation, trials by tracey

Hawksford Trustees Jersey Ltd (as trustee of the Bald Eagle Trust) v Stella Global UK Ltd and another: [2012] EWCA Civ 987;  [2012] WLR (D)  216

“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


High Court ruling on rates provides reassurance to landlords of empty properties, says expert –

Posted July 2nd, 2012 in landlord & tenant, news, rates, taxation by sally

“A High Court ruling will reassure landlords seeking to avoid business rate charges on properties left lying empty, a property law expert has said.”

Full story, 29th June 2012


UK Uncut allowed to challenge Goldman Sachs tax deal – The Guardian

“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.”

Full story

The Guardian, 14th June 2012


Revenue and Customs Commissioners v Charman – WLR Daily

Posted May 31st, 2012 in disclosure, documents, law reports, public interest, taxation by tracey

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


Taxpayers can rely on concession unless it is publicly withdrawn, rules court –

Posted May 14th, 2012 in judicial review, news, taxation by sally

“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.”

Full story, 11th May 2012