Bar Council calls for changes as peers prepare to vote on new CFA and DBA rules – Litigation Futures

Posted February 25th, 2013 in barristers, damages, fees, news, public interest, VAT by sally

“The government needs to deal with range of defects in the new rules for conditional fee agreements (CFAs) and damages-based agreements (DBAs), the Bar Council has urged ahead of a debate on them in the House of Lords tomorrow.”

Full story

Litigation Futures, 25th February 2013


VAT on takeover costs not recoverable by holding company, says Court of Appeal –

Posted February 25th, 2013 in appeals, costs, EC law, news, takeovers, tribunals, VAT by sally

“VAT incurred by a holding company on a takeover was not recoverable, according to a recent Court of Appeal decision in a case concerning UK airport operator BAA.”

Full story, 22nd February 2013


Advertising bodies loosen rules on price comparisons and on displaying VAT-exclusive prices –

Posted February 20th, 2013 in advertising, consumer protection, news, VAT by sally

Businesses will be given more freedom to compare the price of their products to those of rivals under changes made to the UK’s advertising rules.

Full story, 20th February 2013


Barrister facing jail after £600,000 VAT fraud – Daily Telegraph

Posted February 11th, 2013 in barristers, fraud, news, tax evasion, VAT by sally

“A leading barrister who specialised in fraud cases is facing a substantial prison sentence after being convicted of evading more than £600,000 in tax.”

Full story

Daily Telegraph, 11th February 2013


Man who hid 14 million cigarettes in refrigerated lorries carrying fruit and vegetables is jailed – The Independent

Posted November 5th, 2012 in confiscation, customs and excise, news, sentencing, tax evasion, VAT by sally

“A freight distribution manager who hid more than 14 million cigarettes in refrigerated lorries carrying fruit and vegetables, to evade an estimated £2.5 million in duty and VAT, has been jailed, according to HM Revenue and Customs (HMRC).”

Full story

The Independent, 2nd November 2012


Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another – WLR Daily

Regina (ToTel Ltd) v First-tier Tribunal (Tax Chamber) and another [2012] EWCA Civ 1401; [2012] WLR (D) 303

“A taxpayer was entitled to appeal from the First-tier Tribunal to the Upper Tribunal against a decision that it would not suffer hardship if required to pay assessed value added tax before an appeal against the assessment could be heard. The right of appeal against hardship decisions had not been abolished by section 84(3C) of the Value Added Tax Act 1994 as the insertion of section 84(3C) by paragraph 221(5) of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 was ultra vires section 124 of the Finance Act 2008.”

WLR Daily, 31st October 2012


No removal of right of appeal without clear and express wording – UK Human Rights Blog

Posted November 2nd, 2012 in amendments, appeals, constitutional law, judicial review, news, taxation, tribunals, VAT by sally

“Tax litigation is not the most obvious hunting ground for human rights points but if claimants feel sufficiently pinched by what they perceive as unfair rules, there is nothing to stop them appealing to the courts’ scrutiny of the lawfulness of those rules.”

Full story

UK Human Rights Blog, 1st November 2012


Subway loses legal challenge over VAT on hot food – The Lawyer

Posted October 11th, 2012 in appeals, food, news, taxation, VAT by sally

“Mr Justice Arnold has thrown out an appeal bid by a franchisee of sandwich chain Subway to challenge HM Revenue & Customs’ VAT policy on hot food.”

Full story

The Lawyer, 11th October 2012


Service charges can form part of rent for VAT purposes where transactions “closely linked” –

Posted September 28th, 2012 in news, rent, service charges, VAT by tracey

“Charges for cleaning and maintenance in respect of a commercial property lease may be treated as part of the rental of that property, and therefore exempt from value added tax (VAT), where the two charges are ‘closely linked’, the European Court of Justice (ECJ) has ruled.”

Full story, 27th September 2012


Type of interest due on overpaid tax is at discretion of national governments, ECJ says –

Posted July 20th, 2012 in EC law, interest, news, repayment, VAT by tracey

“It is for European member states to determine how interest should be calculated on repayments of overpaid tax, the European Court of Justice (ECJ) has ruled.”

Full  story, 19th July 2012


Carousel fraud ringleader jailed for 17 years over reselling nonexistent mobiles – The Guardian

Posted July 9th, 2012 in fraud, news, sentencing, VAT by sally

“Fifteen people have been convicted of trying to steal £176m from the public purse in one of the largest and most complex mobile phone tax frauds yet uncovered.”

Full story

The Guardian, 8th July 2012


Channel Islands VAT loophole closed to CD and DVD retailers – The Guardian

Posted March 16th, 2012 in electronic commerce, Guernsey, Jersey, news, VAT by tracey

“Some of UK’s most popular online retailers will be forced to stop selling VAT-free CDs and DVDs after high court ruling.”

Full story

The Guardian, 15th March 2012


Channel Islands challenge VAT plan – The Independent

Posted March 13th, 2012 in news, tax avoidance, VAT by sally

“The Channel Islands are urgently challenging the legality of proposals they fear could ‘devastate’ a thriving internet trade in VAT-exempt goods, including CDs and DVDs.”

Full story

The Independent, 13th March 2012


Regina v Ahmad and another – WLR Daily

Posted March 8th, 2012 in appeals, confiscation, fraud, law reports, VAT by sally

Regina v Ahmad and another [2012] EWCA Crim 391; [2012] WLR (D) 62

“Sums banked as the result of the sale or purported sale of goods by a buffer company in the course of a carousel fraud generating false claims for the repayment of VAT were not property obtained ‘in connection with [the] commission’ of the offence within section 71(4) of the Criminal Justice Act 1988.”

WLR Daily, 2nd March 2012


Four jailed for alcohol-smuggling VAT and tax fraud – The Guardian

Posted February 13th, 2012 in customs and excise, fraud, news, sentencing, VAT by sally

“Four members of a criminal gang have been jailed for their roles in one of the biggest alcohol-smuggling frauds ever uncovered in Britain.”

Full story

The Guardian, 10th February 2012


Charities and universities to benefit from VAT exemption for shared services –

Posted December 7th, 2011 in bills, charities, EC law, news, universities, VAT by sally

“The Government will implement EU proposals that will allow charities and universities to share services without charging each other VAT, according to proposals published in today’s Finance Bill 2012.”

Full story, 6th December 2011


Draft tax legislation gives greater predictability and clarity – HM Treasury

“Following Budget 2011, the Government has today published responses to a number of tax policy consultations, alongside draft clauses for legislation to be included in Finance Bill 2012.”

Full story

HM Treasury, 6th December 2011


Former South Yorkshire PC jailed for £300m tax fiddle – BBC News

Posted November 11th, 2011 in fraud, news, sentencing, VAT by tracey

“An ex-policeman who went from ‘rags to riches’ in weeks by trying to fleece the taxman in a £300m fraud has been jailed for 10 years.”

Full story

BBC News, 11th November 2011


Lucozade is a drink not a ‘functional food’ court rules – Daily Telegraph

Posted November 11th, 2011 in food, news, VAT by tracey

“The energy drink Lucozade has lost a bizarre legal attempt to prove it is a ‘functional food’ rather than a ‘beverage’, in a ruling which means it will still be eligible for VAT.”

Full story

Daily Telegraph, 11th November 2011


Taxman wins £100m on slot machine VAT ruling – The Guardian

Posted November 11th, 2011 in EC law, gambling, news, VAT by tracey

“Revenue & Customs could claw back more than £100m after European court ruling on VAT for slot machines and bingo games.”

Full story

The Guardian, 10th November 2011