Archive for the 'income tax' Category

Revenue and Customs Commissioners v Cotter – WLR Daily

Revenue and Customs Commissioners v Cotter [2011] EWHC 896 (Ch); [2011] WLR (D) 137

“The court had jurisdiction to determine in collection proceedings whether a taxpayer was entitled to include in his tax return a claim for relief and so rely on it as a defence to the claim for immediate payment.”

WLR Daily, 14th April 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.

Warning over national insurance and income tax merger plans – The Guardian

“Government plans to merge national insurance and income tax expected in this week’s budget could be ‘politically explosive’ and create a new system of winners and losers, tax experts have warned.”

Full story

The Guardian, 20th March 2011

Source: www.guardian.co.uk

Stockler v Revenue and Customs Comrs – WLR Daily

Stockler v Revenue and Customs Comrs; [2010] EWCA Civ 893; [ 2010] WLR (D) 222

“The revenue was entitled to charge the taxpayer a penalty under s 95 of the Taxes Management Act 1970, even after the parties had compromised and settled their tax claim disputes, so long as the penalty did not exceed the difference between the amount payable on the accurate returns and the amount that would have been payable on a negligent or fraudulent return, within the confines of s 95(2) of the 1970 Act.”

WLR Daily, 3rd August 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.

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

Grays Timber Products Ltd v Revenue and Customs Commissioners – WLR Daily

Grays Timber Products Ltd v Revenue and Customs Commissioners [2010] UKSC 4; [ 2010] WLR (D) 21

“In assessing whether employment-related securities had been disposed of for a consideration which exceeded their ‘market value’, so as to occasion a charge to income tax, it was necessary to postulate a notional sale between a hypothetical vendor and purchaser, with the personal characteristics of the actual vendor, such as his right under a subscription agreement to a disproportionately large part of the consideration paid, being ignored.”

WLR Daily, 3rd February 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.

R (Huitson) v HM Revenue and Customs – WLR Daily

R (Huitson) v HM Revenue and Customs [2010] EWHC 97 (Admin); [2010] WLR (D) 11

 “It was within the permissible area of discretionary judgment of Parliament, and compatible with art 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, to legislate with retrospective effect to prevent taxpayers from seeking to use, by wholly artificial arrangements, a Double Tax Arrangement such as existed between the United Kingdom and the Isle of Man for a purpose for which it was not intended, so as to defeat the public policy that such an arrangement should do no more than relieve from double taxation.”

WLR Daily, 27th January 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.

Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs – Times Law Reports

Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs

Court of Appeal

“An outsourcing company responsible for calculating and paying the wages of workers employed by a labour provider to work for other businesses was not entitled to use its own employer reference when accounting for the tax on the workers’ wages because it was not the workers’ employer.”

The Times, 25th March 2009

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.


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