‘A solicitor introduced to an elevated role in her former firm through a historic partnership agreement can make an employment claim as an employee, a tribunal has ruled.’
Law Society's Gazette, 27th June 2019
Source: www.lawgazette.co.uk
‘The Court of Appeal decided in the Tooth case that finding a different reason for under assessment or a different mechanism for assessing an insufficiency of tax HMRC already knew about was not enough to enable HMRC to issue a discovery assessment.’
OUT-LAW.com, 21st June 2019
Source: www.pinsentmasons.com
‘A UK company had an “unallowable purpose” in issuing a promissory note and therefore could not deduct the interest payable to a US group company, the First-tier Tribunal in the UK has decided in a case concerning a company in the Oxford Instruments group.’
OUT-LAW.com, 30th May 2019
Source: www.out-law.com
‘An unauthorised payment surcharge imposed on an individual who participated in a pension liberation scheme was confirmed by the tax tribunal as it said the individual had not acted reasonably in entering into the scheme.’
OUT-LAW.com, 29th May 2019
Source: www.out-law.com
‘Preference shares which carried the right to a fixed cumulative preferential dividend were ‘ordinary share capital’ for the purposes of calculating entrepreneurs’ relief, the First-tier Tribunal has decided.’
OUT-LAW.com, 24th May 2019
Source: www.out-law.com
‘Section 1 of the Equality Act 2010 asks public authorities to actively consider the way in which their policies and their most strategic decisions can increase or decrease inequalities. I am talking about the socio-economic duty. However, successive governments since 2010 have failed to commence it, to bring it to life in technical terms, which means that public authorities are not technically bound by Section 1.’
Oxford Human Rights Hub, 15th May 2019
Source: ohrh.law.ox.ac.uk
‘A pilot enabling domestic abuse victims to take part in hearings by video link from a computer in their solicitor’s office has begun running in Manchester.’
Legal Futures, 10th May 2019
Source: www.legalfutures.co.uk
‘The appeal court has issued a damning judgment criticising the Home Office’s process in using a terrorism-related paragraph of immigration law as “legally flawed” and ruling it must be changed.’
The Guardian, 16th April 2019
Source: www.theguardian.com
‘The fact that more than £50m of public funds was spent by the Garden Bridge Trust without producing demonstrable public benefit or impact represented “a failure for charity which risks undermining public trust”, the Charity Commission has said.’
Local Government Lawyer, 11th April 2019
Source: www.localgovernmentlawyer.co.uk
‘The London Garden Bridge, which cost the taxpayer more than £50 million, was “a failure for charity” that undermines public trust, the Charity Commission has ruled.’
Daily Telegraph, 9th April 2019
Source: www.telegraph.co.uk
‘TV presenter Lorraine Kelly has won an employment tax case against HM Revenue and Customs (HMRC), after the first-tier tribunal found that she was not an ’employee’ of ITV to whom the IR35 disguised employment provisions should apply.’
OUT-LAW.com, 22nd March 2019
Source: www.out-law.com
‘Lorraine Kelly has won a row over a £1.2m tax bill, after a judge ruled she was not employed by ITV, but performs as her “chatty” TV persona.’
BBC News, 21st March 2019
Source: www.bbc.co.uk
‘A married couple who built a £3.8million brothel empire were allowed to continue operating by police for 14 years who instead focused on “serious types of organised crime”, a court has heard.’
Daily Telegraph, 3rd February 2019
Source: www.telegraph.co.uk
‘The Home Office has been accused of inflicting irreversible damage on the life of a pharmaceutical expert by misusing a controversial clause in immigration law to try to force her out of the UK.’
The Guardian, 2nd February 2019
Source: www.theguardian.com
‘The UK, especially London, has long experienced the kind of property boom that makes prices unaffordable. A recent Confederation of British Industry survey reported that this unaffordability is of great concern to employers. But these booms also mean that the owners of that land are accruing unearned gains which are not being efficiently or equitably taxed. The cost of building or repairing a house is almost the same whether it is in Knightsbridge or Knowsley – it is the land that makes the difference. The value of land comes from the uses to which it is put. The granting of planning permission, for example, increases the value of land, as does the addition of utilities.’
OUP Blog, 18th December 2018
Source: blog.oup.com
‘UK taxpayers and third parties have no right to attend a tax tribunal hearing to consider the issue of notices by HM Revenue & Customs (HMRC) requiring the provision of information relevant to tax enquiries, the first-tier tax tribunal has decided.’
OUT-LAW.com, 12th December 2018
Source: www.out-law.com
‘In June 2018 the Supreme Court ruled in favour of a heterosexual couple who had argued that their inability to formalise their relationship through a civil partnership was incompatible with the European Convention on Human Rights. The Prime Minister indicated in October that she would legislate to give all couples the same choices as to how to achieve legal recognition of their relationship for the first time, writes Ashford’s family solicitor Emma Mackay.’
Family Law, 22nd November 2018
Source: www.familylaw.co.uk
‘Banks v Revenue and Customs Commissioners [2018] UKFTT 617 (TC). Donations made by Arron Banks to the United Kingdom Independence Party (‘UKIP’) are subject to a tax regime which discriminates against the donor on grounds of his political opinion, the First-Tier Tribunal (Tax Chamber) has found.’
UK Human Rights Blog, 14th November 2018
Source: ukhumanrightsblog.com
‘About 800 BBC TV and radio presenters could face tax investigations over their employment status after a failure by the broadcaster to clear up its payments system, Whitehall’s spending watchdog has said. The National Audit Office said HM Revenue and Customs had opened approximately 100 investigations into BBC-related personal service companies (PSCs) after concerns were raised that they may have broken tax rules.’
BBC News, 15th November 2018
Source: www.theguardian.com
‘A Budget measure concerning tax and insolvency effectively puts the UK’s tax authority back among preferential creditors in an insolvency. Is this a failure to learn from history?’
OUT-LAW.com, 13th November 2018
Source: www.out-law.com
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