Court of Appeal dismisses challenges to accelerated payment notices – OUT-LAW.com

Posted December 18th, 2017 in appeals, HM Revenue & Customs, news, notification, taxation by sally

‘The Court of Appeal has dismissed two challenges to the issue by the UK’s HM Revenue & Customs (HMRC) of notices requiring the payment of disputed tax upfront. The Court dismissed the taxpayers’ appeals against two High Court decisions rejecting judicial review challenges to the issue of accelerated payment notices (APNs) and partner payment notices (PPNs).’

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OUT-LAW.com, 15th December 2017

Source: www.out-law.com

Termination payments to Spurs players not subject to national insurance, Tribunal confirms – OUT-LAW.com

‘Payments to two footballers for early termination of fixed term contracts were taxable as termination payments and not as general earnings, even though the contracts envisaged early termination by mutual consent, the UK’s Upper Tribunal has decided, upholding an early First-Tier tribunal decision.’

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OUT-LAW.com, 4th December 2017

Source: www.out-law.com

UK government publishes post-Brexit customs legislation – OUT-LAW.com

Posted November 23rd, 2017 in bills, customs and excise, news, sale of goods, taxation, VAT by sally

‘Legislation that will underpin the UK’s standalone post-Brexit customs regime has been published by the government.’

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OUT-LAW.com, 22nd November 2017

Source: www.out-law.com

Brexit & Developments in Valuer’s Liabilities – Hailsham Chambers

Posted November 22nd, 2017 in housing, international relations, news, referendums, stamp duty, taxation, valuation by sally

‘In the run up to the referendum the mood about the consequence of a leave vote was, from an economic point of view, pessimistic. ‘

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Hailsham Chambers, 3rd November 2017

Source: www.hailshamchambers.com

Know your limitation – New Law Journal

Posted November 22nd, 2017 in damages, limitations, negligence, news, statutory interpretation, taxation, time limits by sally

‘A number of hot topics in the professional negligence arena came before Mrs Justice Moulder in the recent case of Halsall and Others v Champion Consulting Limited and Others [2017] EWHC 1079 (QB), [2017] All ER (D) 44 (Jun). The result ultimately turned on the application of s 14A of the Limitation Act 1980 (LA 1980) and the claim, which otherwise would have succeeded, was dismissed as statute barred. But was the decision on limitation correct?’

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New Law Journal, 27th October 2017

Source: www.newlawjournal.co.uk

Tax scheme negligence claims fail as time limits began to run before a tribunal decision on a similar scheme, says Court – OUT-LAW.com

Posted November 13th, 2017 in charities, financial advice, HM Revenue & Customs, negligence, news, taxation, time limits by tracey

‘Negligence claims against tax advisers who had given assurances about the effectiveness of tax schemes failed because the claims were not brought within the limitation period.’

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OUT-LAW.com, 10th November 2017

Source: www.out-law.com

Men jailed over huge £100m tax fraud – Crown Prosecution Service

‘Five men have been jailed today (November 10) for their part in a £100m tax fraud.’

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Crown Prosecution Service, 10th November 2017

Source: www.cps.gov.uk

Judicial review appeal fails in UK diverted profits tax case – OUT-LAW.com

‘Oil and gas distributing company Glencore Energy’s application for judicial review of the issue of a diverted profits tax (DPT) charging notice by HM Revenue and Customs (HMRC) has been rejected for a second time.’

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OUT-LAW.com, 3rd November 2017

Source: www.out-law.com

‘Tax gap’ due to ‘legal interpretation’ jumps 9% to £6bn – OUT-LAW.com

‘The amount of tax the UK’s HM Revenue & Customs (HMRC) thinks is being underpaid due to ‘legal interpretation’ has increased by 9% over the last year to £6bn, up from £5.5bn in 2014/15 according to ‘tax gap’ figures released by the tax authority.’

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OUT-LAW.com, 27th October 2017

Source: www.out-law.com

Tax Raid on Premier League club lawful – Sports Law Bulletin from Blackstone Chambers

Posted October 20th, 2017 in fraud, news, search & seizure, sport, taxation, warrants by sally

‘Newcastle United has failed in its attempt to quash HMRC’s search warrant for documents involving suspected major tax fraud.’

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Sports Law Bulletin from Blackstone Chambers, 11th October

Source: www.sportslawbulletin.org

Transactions in land tax rules: unexpected implications – OUT-LAW.com

Posted October 18th, 2017 in budgets, news, sale of land, taxation by sally

‘New ‘transactions in land’ UK tax rules took effect from 5 July 2016. The rules were aimed at larger property developers with the means to implement cross-border structures to avoid UK income or corporation tax.’

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OUT-LAW.com, 17th October 2017

Source: www.out-law.com

Making Britain the safest place in the world to be online – Ministry of Justice

‘Britain is to become the safest place in the world to be online thanks to new proposals announced today by Culture Secretary Karen Bradley.’

Full press release

Ministry of Justice, 11th October 2017

Source: www.gov.uk/government/organisations/ministry-of-justice

Facebook and Twitter could be hit by new tax as part of Government crackdown – The Independent

Posted October 11th, 2017 in codes of practice, internet, news, taxation by tracey

‘Internet giants Facebook and Twitter would be hit by a new tax under Government plans to clamp down on dangers like cyber-bullying, online abuse and underage-access to porn.
Ministers want money raised from the proposed levy to pay for schemes to raise people’s awareness of the dangers of the internet and to tackle their worst effects.’

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The Independent, 11th October 2017

Source: www.independent.co.uk

Three monkeys on the back of English fiscal devolution – UCL Constitution Unit

Posted October 6th, 2017 in devolution, news, taxation by tracey

‘The fiscal powers of English local authorities are extremely limited. In recent years there have been many proposals for significant fiscal devolution to take place, but little progress has been made on this agenda. In this post Mark Sandford argues that there are three fundamental reasons for this: the nature of the UK state, the complexity involved and equity considerations.’

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UCL Constitution Unit, 6th October 2017

Source: constitution-unit.com

Permission for judicial review fails in diverted profits tax case – OUT-LAW.com

Posted July 12th, 2017 in appeals, judicial review, jurisdiction, news, subsidiary companies, taxation by sally

‘Permitting judicial review of the issue of a diverted profits tax (DPT) charging notice would “undermine parliament’s intent”, the High Court has decided in a case concerning oil and gas distributing company, Glencore Energy.’

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OUT-LAW.com, 11th July 2017

Source: www.out-law.com

‘Controversial’ digital tax returns delayed after being dropped from Finance Bill – Daily Telegraph

Posted April 26th, 2017 in bills, electronic filing, news, taxation by sally

‘Plans to force millions of businesses and self-employed people to file multiple tax returns each year have been shelved by the Government.’

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Daily Telegraph, 25th April 2017

Source: www.telegraph.co.uk

Government unveils eight-page ‘rape assessment form’ for mothers hit by tax credit cuts – The Independent

Posted April 7th, 2017 in benefits, news, rape, taxation by tracey

‘Women who have a child conceived due to rape will have to fill in an eight-page form to prevent the Government from withdrawing their tax credits.’

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The Independent, 6th April 2017

Source: www.independent.co.uk

Crackdown on ‘disguised self-employment’ behind increased HMRC payroll tax take, says expert – OUT-LAW.com

‘HM Revenue and Customs (HMRC) collected an additional £705 million in tax from investigations into companies’ payroll taxes last year, almost half of which was collected from small or medium-sized businesses (SMEs), according to new figures.’

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OUT-LAW.com, 4th April 2017

Source: www.out-law.com

Licensing Act review committee calls for ‘radical comprehensive overhaul’ – OUT-LAW.com

‘Licensing laws in England and Wales should be changed to give local planning authorities responsibility for determining the rights of businesses to sell alcohol on their premises, according to a House of Lords committee.’

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OUT-LAW.com, 4th April 2017

Source: www.out-law.com

Latest draft legislation on interest restriction more helpful for infrastructure and real estate, says expert – OUT-LAW.com

Posted March 24th, 2017 in bills, construction industry, interest, news, taxation by sally

‘Amended draft legislation to restrict tax relief for interest payments includes changes to a new ‘public infrastructure’ exemption which will be helpful for infrastructure and real estate companies, according to a tax expert.’

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OUT-LAW.com, 21st March 2017

Source: www.out-law.com