Hargreaves v Revenue and Customs Commissioners – WLR Daily

Posted March 30th, 2016 in appeals, HM Revenue & Customs, income tax, law reports, taxation by sally

Hargreaves v Revenue and Customs Commissioners [2016] EWCA Civ 174

‘The taxpayer stated on his self-assessment tax return that he was to be regarded as provisionally non-resident and not ordinarily resident in the United Kingdom with effect from a certain date. The revenue issued a discovery assessment against him under section 29 of the Taxes Management Act 1970 on the basis that he was not entitled to be treated as neither resident nor ordinarily resident in the United Kingdom for tax purposes as he had not taken sufficient steps to become non-resident. The taxpayer appealed, first, against the contention that he was not in fact resident or ordinarily resident here, and, second, against the discovery assessment, alleging that it had been made without the revenue having any power to do so and therefore was invalid. He applied for a direction that the second issue be heard as a preliminary issue on the basis that he wanted to be able to elect not to give evidence until the revenue had proved its case on the relevant conditions in section 29(3). The First-tier Tribunal dismissed the application, determining that he had no right to require the revenue to establish at a separate preliminary hearing against the discovery assessment the matters which under section 29 the revenue should establish to show that the discovery assessment was validly made and that while it had a discretion to order a separate preliminary trial, it would not do so. The Upper Tribunal dismissed the taxpayer’s appeal, concluding that the taxpayer did not have any relevant right to a preliminary hearing and that it was possible to have a single hearing even though there were different burdens of proof on the two issues in the present case and that it would need to hear evidence on the issues together.’

WLR Daily, 22nd March 2016

Source: www.iclr.co.uk

Legal expenses insurance tax hike is yet another barrier to justice – The Bar Council

Posted March 21st, 2016 in barristers, budgets, costs, expenses, fees, insurance, press releases, taxation by tracey

‘The Bar Council has warned that the Chancellor of the Exchequer’s Budget announcement that the Insurance Premium Tax will go up yet again is another barrier for hardworking individuals and families seeking justice.’

Full press release

The Bar Council, 18th March 2016

Source: www.barcouncil.org.uk

Family Law Week’s Budget Briefing. March 2016 – Family Law Week

Posted March 17th, 2016 in budgets, families, news, taxation by tracey

‘Matt Boggis of Creaseys Chartered Accountants and tax advisers explains the Budget changes of most relevance to family lawyers.’

Full story

Family Law Week, 16th March 2016

Source: www.familylawweek.co.uk

High Court dismisses judicial review challenge to HMRC’s decision to restrict the availability of the Liechtenstein disclosure facility – RPC Tax Take

Posted February 22nd, 2016 in disclosure, HM Revenue & Customs, judicial review, news, taxation by sally

‘In R (on the application of City Shoes Wholesale Ltd) v Revenue & Customs Commissioners [2016] EWHC 107 (Admin), the High Court rejected an application for judicial review of HMRC’s refusal to grant the nine claimants, all of whom had operated employee benefit trusts (EBTs), the full benefits of the Liechtenstein disclosure facility (LDF). The court dismissed the claimants’ application for judicial review on the basis that their applications were never registered and therefore they had no legitimate expectation to receive full benefit of the LDF, and there had been no abuse of power or error of law by HMRC.’

Full story

RPC Tax Take, 18th February 2016

Source: www.rpc.co.uk

Tribunal dismisses challenge to tax charge resulting from use of ‘pension liberation’ scheme – OUT-LAW.com

Posted January 14th, 2016 in income tax, news, pensions, taxation, tribunals by sally

‘Money advanced in the form of a “loan” to the member of a so-called ‘pension liberation’ scheme was a “payment” for the purposes of the tax rules, and therefore subject to a 40% income tax charge and additional surcharge, a tax tribunal has ruled.’

Full story

OUT-LAW.com, 13th January 2016

Source: www.out-law.com

When is property added to a settlement “excluded property”? – New Square Chambers

Posted December 9th, 2015 in HM Revenue & Customs, inheritance tax, news, taxation by sally

‘The decision of Mann J. in Barclays Wealth Trustees (Jersey) Ltd and Michael Dreelan v HMRC [2015]EWHC 2878 (Ch) answers an important question regarding what is excluded property for purposes of the Inheritance Tax Act 1984 s.48(3). This provides that foreign situs property which is settled property is excluded property for IHT purposes unless the settlor was domiciled in the U.K. at the time the settlement was made. Suppose a settlement was made when the settlor was domiciled outside the U.K, he subsequently becomes domiciled in the U.K and then adds foreign property to the settlement. Is the added property excluded property? HMRC have always contended that it is not. It has been argued in leading textbooks that it is. Mann J. has decided that HMRC are right.’

Full story

New Square Chambers, 1st December 2015

Source: www.newsquarechambers.co.uk

Court of Appeal highlights ‘real prospect of success’ of accelerated payment notice judicial review – OUT-LAW.com

‘Investors in the Ingenious Media film partnership schemes have been granted the right to appeal the High Court’s dismissal of their challenge to HM Revenue and Customs (HMRC), which had required up-front payment of disputed tax.’

Full story

OUT-LAW.com, 3rd December 2015

Source: www.out-law.com

Legalising cannabis in the UK ‘would raise hundreds of millions’ – The Independent

Posted October 13th, 2015 in crime, criminal justice, drug offences, news, reports, taxation by tracey

‘Legalising cannabis would raise taxes worth hundreds of millions of pounds and produce large savings for the criminal justice system, a private analysis for the Treasury has concluded.’

Full story

The Independent, 13th October 2015

Source: www.independent.co.uk

Pensions reform 2015: it’s not just about retirement saving – OUT-LAW.com

Posted September 23rd, 2015 in news, pensions, retirement, taxation by sally

‘FOCUS: Very few of us are ever going to have enough money in retirement to do everything we might want to do, so we need to think outside the current pensions ‘box’ if we are going to have anywhere near enough.’
Full story

OUT-LAW.com, 22nd September 2015

Source: www.out-law.com

Tax tribunal charges would deter the poorest from getting justice, lawyers warn – The Independent

Posted September 18th, 2015 in appeals, fees, news, taxation, tribunals by tracey

‘Plans to impose court fees on anyone opposing the tax office at tribunal would deter the poorest from getting justice, leading lawyers say – amid a growing outcry against an array of Government-imposed court charges.’

Full story

The Independent, 17th September 2015

Source: www.independent.co.uk

R (Derry) v Revenue and Customs Comrs – WLR Daily

Posted September 16th, 2015 in HM Revenue & Customs, income tax, judicial review, law reports, taxation, tribunals by tracey

R (Derry) v Revenue and Customs Comrs: [2015] UKUT 0416 (TCC); [2015] WLR (D) 379

‘Sections 132 and 133 of the Income Tax Act 2007 were consistent with paragraph 2 of Schedule 1B to the Taxes Management Act 1970 and the two sets of provisions could operate in conjunction.’

WLR Daily, 28th July 2015

Source: www.iclr.co.uk

John Mander Pension Scheme Trustees Ltd v Commissioners for Her Majesty’s Revenue and Customs – Supreme Court

John Mander Pension Scheme Trustees Ltd v Commissioners for Her Majesty’s Revenue and Customs [2015] UKSC 56

Supreme Court, 29th July 2015

Source: www.youtube.com/user/UKSupremeCourt

Outstanding UK tax tribunal cases reach record levels – OUT-LAW.com

Posted August 20th, 2015 in appeals, news, statistics, taxation, tribunals by sally

‘The queue of tax disputes awaiting litigation through the UK’s tax tribunals set a new record last year, with almost 30,000 cases waiting to be heard at the end of last year, according to official figures.’

Full story

OUT-LAW.com, 19th August 2015

Source: www.out-law.com

Ingenious film investors lose human rights challenge over upfront tax – The Guardian

‘More than 150 wealthy investors in controversial film investment schemes, which HMRC says amount to tax avoidance, have lost a human rights challenge to new powers tax inspectors have been deploying to demand upfront payments.’

Full story

The Guardian, 31st July 2015

Source: www.guardian.co.uk

Inheritance tax: How the UK compares to other countries – Daily Telegraph

Posted July 20th, 2015 in budgets, inheritance tax, news, statistics, taxation, wills by tracey

‘Recent changes to the way we are taxed on death has caused a stir in Britain. But how does our regime compare to other countries?.’

Full story

Daily Telegraph, 18th July 2015

Source: www.telegraph.co.uk

Family Law Week’s Budget Briefing, July 2015 – Family Law Week

‘Richard Holme, Chartered Accountant of Creaseys, a firm which specialises in advising family lawyers on tax related family law issues, explains the Budget changes of most relevance to family lawyers.’

Full story

Family Law Week, 8th July 2015

Source: www.familylawweek.co.uk

Queen’s Speech 2015: Scrapping the human rights act, right to buy, and an EU referendum – what you can expect – The Independent

‘The Queen’s Speech marks the start of this session of parliament. The address, written by government ministers, is delivered by the Queen and lays out the Government’s agenda for the next year.’

Full story

The Independent, 26th May 2015

Source: www.independent.co.uk

Retired vicar who refused to pay council tax as matter of principle wins High Court victory over excessive costs – The Independent

Posted May 7th, 2015 in clergy, costs, council tax, news, poverty, taxation by sally

‘A retired vicar who refused to pay council tax on a matter of principle has won a High Court victory over excessive costs.’

Full story

The Independent, 7th May 2015

Source: www.independent.co.uk

High court ruling paves way for courts to decide whether bridge is a sport – The Guardian

Posted April 28th, 2015 in gambling, news, sport, taxation by sally

‘Bridge, the genteel and physically unchallenging card game played by millions, may exercise the brain muscle, but is it a sport?’

Full story

The Guardian, 27th April 2015

Source: www.guardian.co.uk

Supreme Court seeks review of ‘illegality defence’ – OUT-LAW.com

Posted April 24th, 2015 in agency, fraud, illegality, news, Supreme Court, taxation by sally

‘Some of the UK’s most senior judges have said it is necessary to review how the so-called ‘illegality defence’ should be applied.’

Full story

OUT-LAW.com, 24th April 2015

Source: www.out-law.com