Danny Alexander calls for corporate tax evasion crackdown – BBC News
‘Companies that fail to prevent tax evasion could face penalties as part of plans announced by Danny Alexander.’
BBC News, 22nd February 2015
Source: www.bbc.co.uk
Number of jailed mothers is a ‘litany of despair’ – The Independent
‘The number of women imprisoned in Britain every year represents a “litany of despair”, Nick Clegg will say tomorrow, in a tacit admission that the coalition has failed to tackle high rates of female incarceration.’
The Independent, 22nd February 2015
Source: www.independent.co.uk
HSBC should face UK criminal charges, says former public prosecutor – The Guardian
‘HSBC’s Swiss arm is potentially open to a range of criminal charges in Britain because there is “credible evidence” that it has had a role in enabling tax evasion, according to a former director of public prosecutions.’
The Guardian, 22nd February 2015
Source: www.guardian.co.uk
Recent Statutory Instruments – legislation.gov.uk
Al-Malki and another v Reyes and another (Secretary of State for Foreign and Commonwealth Affairs and others intervening) – WLR Daily
‘A contract of employment between a serving diplomatic agent and a domestic worker in his official diplomatic residence was not to be characterised as “commercial activity” which the diplomatic agent exercised in the jurisdiction outside of his “official functions”, so that in a claim under the contract the agent was not deprived of his immunity from civil suit by the employee since such a dispute did not come within the exception to diplomatic immunity under article 31.1(c) of the Vienna Convention on Diplomatic Relations (1961), scheduled to the Diplomatic Privileges Act 1964.’
WLR Daily, 5th February 2015
Source: www.iclr.co.uk
JX MX v Dartford and Gravesham NHS Trust (Personal Injury Bar Association and another intervening) – WLR Daily
‘The Court of Appeal issued guidelines as to the principles which should apply, on an application for approval of a compromise of a claim of damages for personal injury brought by a child, where the court in the exercise of its power was deciding whether as a matter of necessity to withhold from the public the names of the parties to the litigation.
WLR Daily, 17th February 2015
Source: www.iclr.co.uk
In re Z (Children) (DNA Profiles: Disclosure) – WLR Daily
In re Z (Children) (DNA Profiles: Disclosure) [2015] EWCA Civ 34; [2015] WLR (D) 76
‘On a purposive construction of sections 19 and 22 in Part II of the Police and Criminal Evidence Act 1984, biometric material seized and retained by the police could not be used or disclosed for any purpose other than criminal law enforcement, nor could a court order its disclosure for an unconnected purpose. Such a construction was compatible with the right to respect for a person’s private and family life under article 8 of the Convention for the Protection of Human Rights and Fundamental Freedoms.’
WLR Daily, 5th February 2015
Source: www.iclr.co.uk
Collective redundancies: Is a return to normality on the horizon? – The Futures of Law
‘Those responsible for employment decisions in firms and businesses with multiple office locations will have been relieved that the Advocate General recommended a reversal of the Employment Appeal Tribunal’s interpretation of ‘one establishment’ in the Woolworths cases (USDAW v Ethel Austin Ltd (In administration) UKEAT/0547/12/kn[2013] IRL886) when his opinion was handed down on 5 February 2015. However, as the European Court of Justice is not obliged to follow the AG’s opinion, we still have some time to wait for further clarity on this issue.’
The Futures of Law, 19th February 2015
Source: www.blogs.lexisnexis.co.uk
Brusthom Ziamani: Teenager guilty of plot to behead soldier – BBC News
‘A teenager who was on his way to behead a British soldier with a 12in knife when he was arrested, has been found guilty of preparing a terrorist act.’
BBC News, 19th February 2015
Source: www.bbc.co.uk
Illegal occupation is no bar to adverse possession – NearlyLegal
‘The Court of Appeal considered the clash of s.144 LASPO and the rules on adverse possession, on appeal from the Administrative Court. Our report on the Admin Court judgment is here, and, to be honest, I’m not sure that the Court of Appeal adds much to that judgment. Much the same arguments were rehearsed and much the same conclusion is reached.’
NearlyLegal, 19th February 2015
Source: www.nearlylegal.co.uk
RAC: Millions in private parking fines ‘charged illegally’ – BBC News
‘Millions of pounds of parking fines could have been charged illegally, according to the RAC Foundation.’
BBC News, 20th February 2015
Source: www.bbc.co.uk
Old Bailey jury ordered not to watch BBC documentary on royals – The Guardian
‘The jury in a trial at the Old Bailey have been ordered not to watch a BBC documentary on the royal family’s relations with the media amid concerns it could prejudice a fair trial of the Sun’s royal editor.’
The Guardian, 19th February 2015
Source: www.guardian.co.uk
“Horse play” – Tribunal concludes that racehorse ownership was a gamble and not a trade and rejects the taxpayer’s loss relief claim – RPC Tax Take
‘In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. Ewan Leslie James McMorris v HMRC[1]is the latest case to consider the circumstances in which a taxpayer may deduct losses incurred from his other income under section 64, Income Tax Act 2007 (ITA).’
RPC Tax Take, 13th February 2015
Source: www.rpc.co.uk
Jackson (Appellant) v Murray and another (Respondents) (Scotland) – Supreme Court
Jackson (Appellant) v Murray and another (Respondents) (Scotland) [2015] UKSC 5 (YouTube)
Supreme Court, 18th February 2015
Finance & Divorce Update – Family Law Week
‘Jessica Craigs, senior solicitor of Mills & Reeve LLP analyses the financial remedies and divorce news and cases from January 2015.’
Family Law Week, 19th February 2015
Source: www.familylawweek.co.uk
Eclipse Film Partners No 35 LPP v Revenue and Customs Commissioners – WLR Daily
‘On the proper meaning and application of “trade” in sections 5 and 863(1) of the Income Tax (Trading and Other Income) Act 2005 and section 362 (1)(b) of the Income and Corporation Taxes Act 1988 the taxpayer carried on the business of exploiting films not amounting to a trade. Accordingly, the taxpayer’s members were not entitled to tax relief in respect of interest on their borrowings.’
WLR Daily, 17th February 2015
Source: www.iclr.co.uk
Sanneh v Secretary of State for Work and Pensions; Scott and others v Croydon London Borough Council; Merali and others v Birmingham City Council; Regina (HC) v Secretary of State for Work and Pensions and others – WLR Daily
‘European Union law gave a Zambrano carer, being a non-European Union citizen responsible for the care of an EU citizen child, the right to reside in the United Kingdom from the time when it became apparent that she qualified as a Zambrano carer. However, it did not give her an entitlement to social assistance on the same basis as an EU citizen lawfully resident in the UK. It was for national law to determine the level of benefits to which she was entitled.’
WLR Daily, 10th February 2015
Source: www.iclr.co.uk
