Archive for the 'domicile' Category

Couple await supreme court decision over sale of house they shared – The Guardian

“A bungalow in Essex is at the heart of a test case over how unmarried partners who split up should divide their property.”

Full story

The Guardian, 4th May 2011

Source: www.guardian.co.uk

Patmalniece v Secretary of State for Work and Pensions (AIRE Centre intervening) – WLR Daily

Patmalniece v Secretary of State for Work and Pensions (AIRE Centre intervening) [2011] UKSC 11; [2011] WLR (D) 91

“The conditions for entitlement to state pension credit, which included a requirement that a claimant had a right to reside in the United Kingdom or the Republic of Ireland, constituted indirect discrimination against nationals of other European Union member states which was, however, justified by the legitimate aim of protecting the resources of the United Kingdom against benefit or social tourism by those who were not economically or socially integrated with the country.”

WLR Daily, 16th March 2011

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Borger v Tiroler Gebietskrankenkasse – WLR Daily

Borger v Tiroler Gebietskrankenkasse (Case C-516/09); [2011] WLR (D) 89

“The status of an ’employed person’, within the meaning of article 1(a) of Council Regulation (EEC) No 1408/71, as amended , applied to a person during a six-month period of extended unpaid leave following the birth of a child, provided that, during that period, that person was covered, even if only in respect of a single risk, on a compulsory or optional basis, by a general or special social security scheme mentioned in article 1(a) of that Regulation.”

WLR Daily, 10th March 2011

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

R (Tilianu) v Secretary of State for Work and Pensions – WLR Daily

R (Tilianu) v Secretary of State for Work and Pensions [2010] EWCA Civ 1397; [2010] WLR (D) 320

” ‘Employment’ within the meaning of art 7(3)(b) and (c) of Directive 2004/38/EC did not include self-employment, with the result that an EU citizen who was no longer self-employed did not retain the status of worker and had no right to reside.”

WLR Daily, 9th December 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

High Court backs boy who rejected father – The Independent

“A schoolboy who was told by a judge that he must live with the father he claimed to hate yesterday succeeded in forcing the High Court to reverse its decision.”

Full story

The Independent, 12th August 2010

Source: www.independent.co.uk

Revenue and Customs Commissioners v Smallwood and another – WLR Daily

Revenue and Customs Commissioners v Smallwood and another [2010] EWCA Civ 778; [2010] WLR (D) 177

“In assessing tax liability in a capital gains case raising potential double taxation relief, care was required in construing ‘residence’.”

WLR Daily, 9th July 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Jones v Kernott – WLR Daily

Jones v Kernott [2010] EWCA Civ 578; [2010] WLR (D) 136

“Where the parties had agreed when they separated that they had equal interests in a residential property conveyed into their joint names there had to be something to displace those interests before the court could impute from the parties’ conduct an intention to vary that equality. The passage of time was insufficient to do so even if in the meantime the defendant had acquired alternative accommodation and the claimant had paid all the outgoings.”

WLR Daily, 27th May 2010

Source: www.lawreports.co.uk

Please note once a case has been reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Cohabiting couples share property rights – The Independent

“Unmarried couples who buy homes together could be entitled to an equal share of the property if they split up even if only one party has paid the mortgage and maintained the home, the appeal court ruled yesterday.”

Full story

The Independent, 27th May 2010

Source: www.independent.co.uk

Widow to lose home over legal battle with neighbour – Daily Telegraph

“An 79-year-old widow is losing her home after a bitter 11 year legal wrangle over a 3 inch strip of land.”

Full story

Daily Telegraph, 18th May 2010

Source: www.telegraph.co.uk

Court battle of wife and mistress settled – The Independent

“The court battle between the wife and former mistress of an accountant over the £3.2 million property portfolio he built up came to an abrupt halt today (30 April).”

Full story

The Independent, 30th April 2010

Source: www.independent.co.uk

Charging decision regarding Baroness Uddin – Crown Prosecution Service

“Keir Starmer QC, Director of Public Prosecutions, today announced that there will be no charges in relation to Baroness Uddin’s claims for parliamentary expenses.”

Full press release

Crown Prosecution Service, 12th March 2010

Source: www.cps.gov.uk

R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same – WLR Daily

R (Davies and another) v Revenue and Customs Commissioners; R (Gaines-Cooper) v Same [2010] EWCA Civ 83; [2010] WLR (D) 45

“The revenue had not been shown, in considering cases founded upon asserted non-resident status, to have altered its interpretation or application of relevant guidance material.”

WLR Daily, 18th February 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

New rules could force Britain’s tax exiles to pay up – The Guardian

“The government is unleashing a tough crackdown on Britain’s super-rich tax exiles in a move that will increase the pressure on dozens of the country’s wealthiest business figures and celebrities.”

Full story

The Guardian, 17th February 2010

Source: www.guardian.co.uk

Entrepreneur faces £30m tax demand after residency ruling leaves thousands exposed – The Times

“The Court of Appeal ruled that Robert Gaines-Cooper was liable to pay UK tax despite spending less than 91 days a year in the country because England had remained ‘the centre of gravity of his life and interests’.”

Full story

The Times, 17th February 2010

Source: www.timesonline.co.uk

Crackdown on legal aid will hit expats – The Independent

“British citizens living abroad are to be barred from claiming legal aid in England and Wales as part of a cost-cutting crackdown unveiled by the Government today.”

Full story

The Independent, 3rd February 2010

Source: www.independent.co.uk

Peers to be forced by law to pay taxes in the UK – or quit Parliament by Autumn – Daily Telegraph

“All peers will have to relinquish their ‘non-domiciled’ tax status and become UK taxpayers if they want to remain in Parliament, under a new Government law.”

Full story

Daily Telegraph, 27th January 2010

Source: www.telegraph.co.uk

Peers who fail to pay taxes could face jail – Daily Telegraph

“A series of amendments to the Constitutional Reform Bill, which is currently before the Commons, have been tabled which would force peers to be domiciled in the United Kingdom for tax purposes.”

Full story

Daily Telegraph, 20th January 2010

Source: www.telegraph.co.uk

In re I (A Child) – WLR Daily

In re I (A Child) [2009] UKSC 10; [2009] WLR (D) 351

“The right of parties in child contact proceedings to opt in to the jurisdiction of an EU country which would not otherwise have jurisdiction to determine the child’s future, contained in art 12.3 of Council Regulation (EC) No 2201/2003 on jurisdiction and enforcement in matrimonial and parental responsibility matters (‘Brussels II Revised’), could apply when the child was habitually resident outside the European Union.”

WLR Daily, 3rd December 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Court hearing expat pensions case – BBC News

“A case that could affect the pensions of thousands of Britons who have retired abroad will be heard in a European court later.”

Full story

BBC News, 1st September 2009

Source: www.bbc.co.uk

Secretary of State for Work and Pensions v Yates – WLR Daily

Secretary of State for Work and Pensions v Yates [2009] EWCA Civ 479; [2009] WLR (D) 184

“A Canadian widow who, on her marriage to a British national in Canada, received a British pension based on her husband’s contributions and paid at the rate applicable to the inflation uprating he received, frozen at the time he emigrated, was entitled on his death to a higher rate of pension calculated at the same inflation uprating. She was not entitled to have her pension based on the uprating applicable at the time of his death.”

WLR Daily, 12th June 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

R (A) v Secretary of State for Health – WLR Daily

R (A) v Secretary of State for Health [2009] EWCA Civ 225; [2009] WLR (D) 113

“A failed asylum seeker was not ‘ordinarily resident’ within the United Kingdom for the purposes of entitlement to treatment as of right by the National Health Service free of charge. The Guidance as to how a health body should exercise such discretion as it had to grant or withhold treatment in such a case was unlawful for lack of clarity.”

WLR Daily, 1st April 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Carson and Others v United Kingdom (Application No 42184/05) – Times Law Reports

Carson and Others v United Kingdom (Application No 42184/05)

European Court of Human Rights

“The exclusion of pensioners living abroad from an index-linked uprating scheme applicable to all pensioners in the United Kingdom was not in breach of the European Convention on Human Rights.”

The Times, 20th November 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Elderly expats lose appeal over pensions – The Times

“British pensioners resident in Commonwealth countries have had their appeal for better pensions rejected.”

Full story

The Times, 4th November 2008

Source: www.timesonline.co.uk

Barlow Clowes International Ltd (in Liquidation) and Others v Henwood – Times Law Reports

Barlow Clowes International Ltd (in Liquidation) and Others v Henwood

Court of Appeal

“Where a person abandoned his domicile of choice by ceasing to reside in the relevant country and giving up his intention permanently to reside there, his domicile of origin revived as a matter of law and persisted until he acquired a domicile of choice elsewhere. The weight of evidence required to prove that he had acquired another domicile of choice was no greater than that which was required to show that one domicile of choice had superseded another. Where a person maintained homes in more than one country, however, the question had to be decided by reference to the quality of residence in each of those countries to ascertain in which country he had an intention permanently to reside.”

The Times, 18th June 2008

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Legal community slams Budget’s non-doms policy – The Lawyer

“The Chancellor Alistair Darling has pushed ahead with plans to hit non-domiciled residents with a £30,000 annual tax, with the levy kicking in once they have lived in the UK for seven years.”

Full story

The Lawyer, 12th March 2008

Source: www.thelawyer.com

Attack on non-doms has lawyers in a flap – The Times

“Property lawyers may enjoy a short-term boost while their wealthier clients sell off their London homes, but new tax plans aimed at rich individuals who are not domiciled in the UK for tax purposes — non-doms, in other words — have received a resounding thumbs down from the British legal profession.”

Full story

The Times, 28th February 2008

Source: www.timesonline.co.uk

The £30,000 question: Will proposed tax on Britain’s super-rich really force them to leave the country? – The Independent

“Alistair Darling has been accused of bowing to pressure from the super-rich after he sought to reassure foreigners living in Britain worried about his plans to close their tax loopholes.”

Full story

The Independent, 13th February 2008

Source: www.independent.co.uk

Great art ‘will be forced abroad by tax law’ – The Times

“The British public will miss out on seeing some of the greatest works of art in the world because of the Government’s tax plans for nondomiciled foreigners, the director of the Tate said yesterday.”

Full story

The Times, 9th February 2008

Source: www.timesonline.co.uk

Russian oligarch blocks £1.5bn lawsuit – The Times

“Russian oligarch Oleg Deripaska this morning won the first round of a legal battle to block a £1.5 billion lawsuit filed against him by a former friend and business partner.”

Full story

The Times, 3rd May 2007

Source: www.timesonline.co.uk


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