Category: taxation

Schedule 36 Finance Act 2008: Information Notices – 11 KBW

Posted November 2nd, 2018 in disclosure, documents, news, taxation, tribunals by sally

‘HMRC’s civil information powers are set out in Schedule 36 to Finance Act 2008. Part 1 of that schedule sets out HMRC’s powers to obtain information and documentation by way of written notices (often referred to as ‘information notices’). Given HMRC has in recent years made increasing use of the information notice powers, and given HMRC is currently consulting on extending the information notice powers (see Amending HMRC’s Civil Information Powers, 10 July 2018), now seems an opportune time to recap on the extent of those powers and the scope for challenging information notices.’

Full Story

11 KBW, 22nd October 2018

Source: www.11kbw.com

HMRC seizes assets from almost 3,000 businesses as government ramps up pressure on late tax payment – The Independent

Posted October 15th, 2018 in assets recovery, debts, HM Revenue & Customs, news, repayment, statistics, taxation by tracey

‘HM Revenue and Customs seized assets from 2,833 businesses last year as the government ramps up pressure on firms not paying tax on time. The number of firms facing asset seizures jumped 45 per cent from 2016/17 and has increased more than fourfold since 2014/15.’

Full Story

The Independent, 15th October 2018

Source: www.independent.co.uk

Case Comment: Commissioners for HMRC v Taylor Clark Leisure Plc (Scotland) [2018] UKSC 35 – UKSC Blog

Posted October 3rd, 2018 in appeals, interpretation, news, Supreme Court, taxation, VAT by sally

‘This case revolves around Carlton Clubs Ltd’s (“Carlton”) claims for repayment of overpaid VAT following the change in VAT treatment of income generated from bingo and gaming machines.’

Full Story

UKSC Blog, 1st October 2018

Source: ukscblog.com

Man deemed security threat over tax error faces homelessness – The Guardian

Posted September 28th, 2018 in homelessness, Immigration Advisory Service, news, taxation by tracey

‘The family of an engineer who trained Ministry of Defence engineers is being made homeless because the Home Office has still not completed a review of a controversial immigration policy it promised to report on by July.’

Full Story

The Guardian, 27th September 2018

Source: www.theguardian.com

Win for open justice as tax tribunal allows non-party access to HMRC pleadings – Litigation Futures

Posted September 12th, 2018 in news, taxation, third parties, tribunals by tracey

‘The First-tier Tribunal (FTT) has “inherent jurisdiction” to give non-parties access to documents, its tax chamber has ruled in allowing KPMG to see documents from another case involving HM Revenue & Customs (HMRC).’

Full Story

Litigation Futures, 12th September 2018

Source: www.litigationfutures.com

Court says seriously ill woman can work while fighting UK deportation – The Guardian

Posted August 22nd, 2018 in health, immigration, news, taxation, terrorism, visas by sally

‘Economic migrants forced into destitution by a law forbidding them to work, rent property or use the NHS have been handed a lifeline after a “David and Goliath” battle in the court of appeal.’

Full Story

The Guardian, 21st August 2018

Source: www.theguardian.com

Relaxing vaping laws would cut smoking deaths, say MPs – The Guardian

Posted August 17th, 2018 in health, news, select committees, smoking, taxation by sally

‘The government is missing an important opportunity to cut deaths from smoking, says a committee of MPs who are calling for a cut in the tax on e-cigarettes. They are also urging the government to allow more advertising and to rethink the ban on vaping on buses, trains and in other public places.’

Full Story

The Guardian, 17th August 2018

Source: www.theguardian.com

Tribunal allows capital allowances claim on hydro-electric scheme – OUT-LAW.com

Posted August 16th, 2018 in energy, news, taxation, tribunals by sally

‘Capital allowances were available on part of the expenditure incurred by energy company SSE on a hydro-electric scheme, the UK’s First-tier tax tribunal has decided.’

Full Story

OUT-LAW.com, 15th August 2018

Source: www.out-law.com

HMRC seeking ‘unprecedented’ information request powers – OUT-LAW.com

Posted July 12th, 2018 in consultations, data protection, HM Revenue & Customs, investigatory powers, news, privacy, taxation, tribunals by sally

‘HM Revenue and Customs (HMRC) in the UK is seeking “unprecedented” powers to obtain information about taxpayers without independent oversight from the tax tribunal, a tax expert has said.’

Full Story

OUT-LAW.com, 12th July 2018

Source: www.out-law.com

Family’s £15k debt from fight against Section 322(5) immigration rule – BBC News

Posted June 21st, 2018 in debts, deportation, immigration, news, passports, taxation by tracey

‘A family say they have been left £15,000 in debt, without passports and unable to register their son as British because of the Home Office’s actions. The Bristol couple are among 1,000 highly-skilled migrants said to be facing deportation because of how the government has applied immigration law. Home Secretary Sajid Javid has ordered a review into use of Section 322(5).’

Full Story

BBC News, 21st June 2018

Source: www.bbc.co.uk

MPs condemn Home Office deportation threats over taxes – The Guardian

Posted June 14th, 2018 in deportation, mistake, news, parliament, taxation, terrorism by tracey

‘Caroline Nokes, the immigration minister, has been accused by MPs of either not having a grip on her department or being recklessly incompetent for allowing the use of counter-terrorism powers to force the removal of highly skilled migrants from the UK over their taxes.’

Full Story

The Guardian, 13th June 2018

Source: www.theguardian.com

Compensation for injury to feelings is not taxable, says Court of Appeal – OUT-LAW.com

Posted May 9th, 2018 in age discrimination, compensation, dismissal, news, taxation by tracey

‘A termination payment made to an employee for “injury to feelings” following age discrimination related to his dismissal is not taxable, the Court of Appeal has said in a ruling which overturns a decision by the Upper Tribunal.’

Full Story

OUT-LAW.com, 4th May 2018

Source: www.out-law.com

UK makes changes to international tax treaty notifications – OUT-LAW.com

Posted April 20th, 2018 in news, taxation, treaties by sally

‘The UK has announced a number of modifications to the provisional list of “reservations and notifications” related to the entry into force of the multilateral instrument (MLI) on international tax treaty related measures.’

Full Story

OUT-LAW.com, 18th April 2018

Source: www.out-law.com

Tribunal: journalist entitled to obtain tax appeal documentation – OUT-LAW.com

Posted April 16th, 2018 in disclosure, documents, media, news, public interest, reporting restrictions, taxation by tracey

‘A journalist should generally be entitled to obtain copies of documentation lodged with the tribunal as part of a tax appeal, including the grounds of appeal and the response of HM Revenue and Customs (HMRC), the Upper Tribunal (UT) has ruled.’

Full Story

OUT-LAW.com, 13th April 2018

Source: www.out-law.com

First virtual court case held using claimant’s laptop camera – The Guardian

Posted March 26th, 2018 in appeals, courts, news, pilot schemes, taxation by tracey

‘The first virtual court case has been held with a claimant appearing via a home laptop camera, while an extremely patient judge sat in a London tribunal and lawyers presented evidence from Belfast.’

Full Story

The Guardian, 26th March 2018

Source: www.theguardian.com

Tax tribunal rules digital newspapers should be subject to VAT – OUT-LAW.com

Posted March 20th, 2018 in internet, media, news, taxation, tribunals, VAT by sally

‘A UK tax tribunal has ruled that digital versions of daily newspapers should be subject to VAT, unlike printed editions containing the same content.’

Full Story

OUT-LAW.com, 19th March 2018

Source: www.out-law.com

Case Preview: Project Blue Ltd v HMRC – UK Supreme Court Blog

Posted March 15th, 2018 in appeals, HM Revenue & Customs, news, tax avoidance, taxation by tracey

‘Steven Sieff, consultant in the tax team at CMS, offers a preview of the decision awaited in Project Blue Ltd v Commissioners for Her Majesty’s Revenue and Customs.’

Full Story

UK Supreme Court Blog , 13th March 2018

Source: ukscblog.com

UK government considers statutory test of employment status for tax – OUT-LAW.com

Posted February 14th, 2018 in employment, news, self-employment, taxation by michael

“A statutory test of employment status for tax purposes is being considered by the UK government, which is asking for views in a consultation document.”

Full Story

OUT-LAW.com, 12th February 2018

Source: www.out-law.com

New Acts – legislation.gov.uk

Posted February 12th, 2018 in armed forces, flexible working, legislation, taxation, telecommunications by tracey

Telecommunications Infrastructure (Relief from Non-Domestic Rates) Act 2018

Armed Forces (Flexible Working) Act 2018

Source: www.legislation.gov.uk

High Court: legal privilege can apply to internal investigations on the right set of facts – OUT-LAW.com

Posted February 5th, 2018 in corruption, investigatory powers, news, privilege, taxation by sally

‘The High Court has confirmed that legal privilege can apply to investigations on the right set of facts, restoring some certainty to a position that has been up for debate since May 2017.’

Full Story

OUT-LAW.com, 5th February 2018

Source: www.out-law.com