Category: taxation

Regina (Valentines Homes & Construction Ltd) v Revenue and Customs Commissioners – WLR Daily

Posted April 8th, 2010 in appeals, costs, HM Revenue & Customs, judicial review, law reports, taxation by sally

Regina (Valentines Homes & Construction Ltd) v Revenue and Customs Commissioners [2010] EWCA Civ 345; [2010] WLR (D) 92

“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.

Death tax law ruled out next parliament – The Guardian

Posted March 30th, 2010 in elderly, news, social services, taxation by sally

“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.”

Full story

The Guardian, 30th March 2010

Source: www.guardian.co.uk

Revenue and Customs Commissioners v Kearney – WLR Daily

Posted March 25th, 2010 in appeals, law reports, national insurance, taxation, time limits by sally

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

Posted March 19th, 2010 in legislation, taxation by sally

Taxation (International and Other Provisions) Act 2010

Full text of Act (PDF)

Source: www.opsi.gov.uk

R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same – WLR Daily

Posted February 19th, 2010 in appeals, domicile, law reports, taxation by sally

R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same [2010] EWCA Civ 83; [2010] WLR (D) 45

“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.

New rules could force Britain’s tax exiles to pay up – The Guardian

Posted February 18th, 2010 in domicile, news, tax avoidance, taxation by sally

“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.”

Full story

The Guardian, 17th February 2010

Source: www.guardian.co.uk

Tories evasive over Ashcroft tax status, says watchdog – The Guardian

Posted February 1st, 2010 in freedom of information, news, peerages & dignities, taxation by sally

“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.”

Full story

The Guardian, 1st February 2010

Source: www.guardian.co.uk

Peers to be forced by law to pay taxes in the UK – or quit Parliament by Autumn – Daily Telegraph

Posted January 28th, 2010 in domicile, news, peerages & dignities, taxation by sally

“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.”

Full story

Daily Telegraph, 27th January 2010

Source: www.telegraph.co.uk

Broadband tax ‘to be made law’ – BBC News

Posted September 23rd, 2009 in internet, news, taxation by sally

“A controversial broadband tax ‘will be law before the next election’, according to Minister for Digital Britain Stephen Timms.”

Full story

BBC News, 23rd September 2009

Source: www.bbc.co.uk

More banks told ‘reveal accounts’ – BBC News

Posted August 13th, 2009 in banking, news, taxation by sally

“More than 300 UK and foreign banks have been told to hand over details of UK taxpayers who have accounts offshore.”

Full story

BBC News, 13th August 2009

Source: www.bbc.co.uk

Finance Act 2009

Posted July 22nd, 2009 in customs and excise, legislation, taxation by sally

Finance Act 2009 published

Full text of Act (PDF)

Source: www.opsi.gov.uk

Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs – Times Law Reports

Posted March 25th, 2009 in agency, contracting out, income tax, law reports, taxation by sally

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.

Law Soc calls for tax exemption for smaller firms – Legal Week

Posted March 17th, 2009 in law firms, news, taxation by sally

“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.”

Full story

Legal Week, 17th March 2009

Source: www.legalweek.com

Stepfather of David Cameron’s wife seeks to challenge sleaze legislation – Daily Telegraph

Posted February 23rd, 2009 in news, parliament, taxation by sally

“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.”

Full story

Daily Telegraph, 22nd February 2009

Source: www.telegraph.co.uk

Barristers make £75m in five years from tax and fraud cases – The Guardian

Posted November 17th, 2008 in barristers, fees, fraud, taxation by sally

“Lawyers prosecuting tax and customs fraud and illegal drug cartels have made more than £75m in fees over the past five years, according to Revenue and Customs Prosecutions Office figures.”

Full story

The Guardian, 17th November 2008

Source: www.guardian.co.uk

Britain ‘should be ashamed of art gift law’ – The Times

Posted November 17th, 2008 in artistic works, gifts, news, taxation by sally

“Britain should be ‘shamed’ into revising laws that make it easier for American collectors to donate art to our museums and galleries than Britons, the director of the British Museum says today.”

Full story

The Times, 15th November 2008

Source: www.timesonline.co.uk

Finance Act 2008

Posted July 22nd, 2008 in customs and excise, legislation, taxation by sally

Finance Act 2008 published

Full text of Act (PDF)

Source: www.opsi.gov.uk

MPs prepare for battle over 10p tax losers and costlier cars – The Times

Posted June 30th, 2008 in news, taxation by sally

“Reforms of income tax and vehicle tax will come under further scrutiny this week, to the embarrassment of the Government, as backbenchers and opposition MPs push for significant amendments.”

Full story

The Times, 30th June 2008

Source: www.timesonline.co.uk

Bill that could bar Ashcroft from Lords likely to fail – The Guardian

Posted March 17th, 2008 in bills, news, parliament, taxation by sally

“A backbench parliamentary bill that could have excluded the multimillionaire Tory donor Lord Ashcroft from the Lords is likely to fail after Labour and the Tories joined forces to reject the measure.”

Full story

The Guardian, 17th March 2008

Source: www.guardian.co.uk

Legal community slams Budget’s non-doms policy – The Lawyer

Posted March 13th, 2008 in budgets, domicile, news, taxation by sally

“The Chancellor Alistair Darling has pushed ahead with plans to hit non-domiciled residents with a £30,000 annual tax, with the levy kicking in once they have lived in the UK for seven years.”

Full story

The Lawyer, 12th March 2008

Source: www.thelawyer.com