“A crackdown on offshore gambling companies that operate in the UK has been launched by the government in a move that is expected to clear the way for a tax grab by the Treasury.”
The Guardian, 14th July 2011
Source: www.guardian.co.uk
“The Government is today publishing a consultation on its plans to reform the taxation of non-domiciled individuals (‘non-domiciles’). It wants to ensure that non-domiciles make a fair tax contribution, as well as encourage them to invest in the UK and simplify the current tax rules for them.”
HM Treasury, 17th June 2011
Source: www.hm-treasury.gov.uk
Schröder v Finanzamt Hameln (Case C-450/09); [2011] WLR (D) 121
“National legislation which allowed a resident taxpayer to deduct the annuities paid to a relative who had transferred immovable property to him, from the rental income derived from that property, but did not grant such a deduction to a non-resident taxpayer, was contrary to article 63FEU of the FEU Treaty in so far as the undertaking to pay those annuities resulted from the transfer of that property.”
WLR Daily, 31st March 2011
Source: www.iclr.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Last month (24 January) The Lawyer highlighted an accelerating trend that may well turn out to be one of the defining developments in this year of full Legal Services Act (LSA) implementation. An increasing number of firms are looking at introducing corporate vehicles into their partnerships.”
The Lawyer, 7th February 2011
Source: www.thelawyer.com
“There was a public interest in issues such as the status, relevance and application of policy documents of general application emerging from the Revenue and Customs Commissioners, or any government department, being resolved in the Administrative Court, since it was the court with expertise in that area.”
WLR Daily, 7th April 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“Andy Burnham, the health secretary, will today rule out legislation in the next parliament to impose a death tax to pay for social care for the elderly, but will promise new laws to cap the cost of residential costs after two years in a home.”
The Guardian, 30th March 2010
Source: www.guardian.co.uk
Revenue and Customs Commissioners v Kearney [2010] EWCA Civ 288; [2010] WLR (D) 89
“To obtain an extension of time to pay Class 3 national insurance contributions a taxpayer had to show that his failure to make the payments on time was due to ignorance not caused by his own lack of care and diligence. All relevant circumstances were factors to be balanced together to assess or evaluate on a case-by-case basis whether due care and diligence had been exercised, and if not, whether that failure had been the cause of the contributor’s ignorance of his obligation to pay the contributions.”
WLR Daily, 24th March 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Taxation (International and Other Provisions) Act 2010
Full text of Act (PDF)
Source: www.opsi.gov.uk
“The revenue had not been shown, in considering cases founded upon asserted non-resident status, to have altered its interpretation or application of relevant guidance material.”
WLR Daily, 18th February 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
“The government is unleashing a tough crackdown on Britain’s super-rich tax exiles in a move that will increase the pressure on dozens of the country’s wealthiest business figures and celebrities.”
The Guardian, 17th February 2010
Source: www.guardian.co.uk
“The Conservative leadership is today accused of being ‘evasive and obfuscatory’ over the tax status of Lord Ashcroft, the party’s deputy chairman and biggest donor, in a ruling by the information commissioner that sharply criticises the secrecy over where he is resident for tax purposes.”
The Guardian, 1st February 2010
Source: www.guardian.co.uk
“All peers will have to relinquish their ‘non-domiciled’ tax status and become UK taxpayers if they want to remain in Parliament, under a new Government law.”
Daily Telegraph, 27th January 2010
Source: www.telegraph.co.uk
“A controversial broadband tax ‘will be law before the next election’, according to Minister for Digital Britain Stephen Timms.”
BBC News, 23rd September 2009
Source: www.bbc.co.uk
“More than 300 UK and foreign banks have been told to hand over details of UK taxpayers who have accounts offshore.”
BBC News, 13th August 2009
Source: www.bbc.co.uk
Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs
Court of Appeal
“An outsourcing company responsible for calculating and paying the wages of workers employed by a labour provider to work for other businesses was not entitled to use its own employer reference when accounting for the tax on the workers’ wages because it was not the workers’ employer.”
The Times, 25th March 2009
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“The Law Society has urged HM Revenue & Customs (HMRC) to consider suspending the practice of taxing law firms before they have been paid for their services for the remainder of the recession.”
Legal Week, 17th March 2009
Source: www.legalweek.com
“Lord Astor, the stepfather of David Cameron’s wife, is seeking to block legislation which would force peers to pay tax in the UK or resign from the House of Lords.”
Daily Telegraph, 22nd February 2009
Source: www.telegraph.co.uk
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