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.

Persche v Finanzamt Lüdenscheid – Times Law Reports

Persche v Finanzamt Lüdenscheid

Court of Justice of the European Communities

“Article 56 EC on the free movement of capital enabled eligible tax deductions on gifts made to charitable bodies in the taxpayer’s state also to be claimed on gifts made to charities within the European Union outside the taxpayer’s state.”

The Times, 3rd February 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.

Persche v Finanzamt Lüdenscheid – WLR Daily

Persche v Finanzamt Lüdenscheid (Case C-318/07); [2009] WLR (D) 27

It was contrary to Community law to refuse income tax deductibility for a donation to a charity established in another member state where it was allowed in the case of charities established in the taxpayer’s state and the taxpayer had no opportunity to show that the donation satisfied the legislative requirements for the grant of deductibility.”

WLR Daily, 28th January 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.

Commissioners of Revenue and Customs v Khawaja – Times Law Reports

Commissioners of Revenue and Customs v Khawaja

Chancery Division

“There was no reason in principle why the civil standard of proof should not apply on a challenge to an assessment of penalty for the negligent submission of income tax returns.”

The Times, 20th October 2008

Source: www.timesonline.co.uk

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

More freelancers might be taxed as employees after High Court ruling – OUT-LAW.com

“An IT contractor has been hit with a £99,000 tax bill after the High Court ruled that he should be taxed as an employee of the company he undertook work for.”

Full story

OUT-LAW.com, 10th September 2008

Source: www.out-law.com

Revenue & Customs bankrupts man over 88p debt – The Guardian

“A man who owed 88p in taxes was made bankrupt after a blunder by HM Revenue & Customs, it was claimed today.”

Full story

The Guardian, 10th March 2008

Source: www.guardian.co.uk

Tax return deadline extended after website crashes – The Guardian

“Tax payers have been given an extra 24 hours to file their self-assessment forms after problems with the HM Revenue & Customs website caused chaos ahead of the original midnight deadline.”

Full story

The Guardian, 31st Janaury 2008

Source: www.guardian.co.uk

Irving v Revenue & Customs Commissioners – WLR Daily

 Irving v Revenue & Customs Commissioners [2007] EWCA Civ 6

An employer who placed shares in an employee’s retirement benefit scheme was to be treated as having “paid a sum” into the scheme for the purposes of s 595(1) of the Income and Corporation Taxes Act 1988 (since repealed), rendering the employee liable to income tax on the value of the shares.”

WLR Daily, 25th January 2008

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. 

Schwarz and Another v Finanzamt Bergisch Gladbach – Times Law Reports

Tax relief breaks EU law

Schwarz and Another v Finanzamt Bergisch Gladbach

Court of Justice of the European Communities

“The German law whereby tax relief on private school fees was available only for German schools was contrary to Community law.”

The Times, 11th October 2007

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.

Jones v. Garnett (Inspector of Taxes) – Times Law Reports

Husband not liable for tax on his wife’s private dividend

Jones v. Garnett (Inspector of Taxes)

House of Lords

“A spouse who used a private company to transfer some of his earned income to the other spouse was not liable to pay tax on that income, provided the other spouse’s shares in the company were ordinary shares which carried a right to more than mere income.”

The Times, 9th August 2007

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.

Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35 – WLR Daily

Jones v Garnett (HM Inspector of Taxes) [2007] UKHL 35

A husband who provided his services to the market via a private company which his wife co-owned, thus distributing his earned income between them both via dividend, was not liable to tax on the income transferred to the wife, pursuant to section 660A of the Income and Corporation Taxes Act 1988, provided the wife’s shares in the company were ordinary shares which carried a right to more than just income.”

WLR Daily, 30th July 2007

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.

Revenue reviews the rules after couple win Lords case on taxing partnership – The Times

“A couple who fought HM Revenue & Customs all the way to the House of Lords sparked a wide-ranging review of Britain’s tax system yesterday, after winning their landmark case.”

Full story

The Times, 26th July 2007

Source: www.timesonline.co.uk

Small businesses cheer legal victory in landmark tax case – The Independent

“Small businesses were celebrating victory yesterday after the House of Lords dismissed an appeal by HM Revenue & Customs in a landmark tax case, and gave the legal all-clear to a tax-saving arrangement used by thousands of husband-and-wife operations.”

Full story

The Independent, 26th July 2007

Source: www.independent.co.uk

Husband-and-wife team triumph in tax battle – The Times

“HM Revenue and Customs suffered a major defeat today when the House of Lords gave the legal all clear to a tax saving arrangement used by thousands of husband-and-wife small businesses.”

Full story

The Times, 25th July 2007

Source: www.timesonline.co.uk

Revenue to take more litigious line over tax cases – The Times

“Revenue & Customs has officially declared war on tax cheats, telling individuals and businesses hoping for negotiated settlements that it would rather see them in court.”

Full story

The Times, 11th June 2007

Source: www.timesonline.co.uk

Revenue and Customs Commissioners v. Smallwood – Times Law Reports

Act does not operate to curb enterprise zone losses

Revenue and Customs Commissioners v Smallwood

Court of Appeal

“Section 41(2) of the Taxation of Chargeable Gains Act 1992 did not operate to restrict allowable losses that would otherwise have accrued in respect of a taxpayer’s units in an enterprise zone property unit trust when he received distributions that gave rise to a deemed disposal under section 122 of that Act.”

The Times, 7th June 2007

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.

Small firms could be stung for £1bn if tax battle is lost – The Times

“Tens of thousands of small businesses could face a combined tax bill of £1 billion if the Law Lords rule in favour of the Treasury in its long-running battle against a small business owned by a married couple.”

Full story

The Times, 6th June 2007

Source: www.timesonline.co.uk

Landmark ‘husband and wife’ tax case begins in Lords – The Times

“A landmark court case that will decide whether hundreds of thousands of owner-managed small businesses will face significantly higher tax bills began today in the House of Lords.”

Full story

The Times, 5th June 2007

Source: www.timesonline.co.uk

Revenue and Customs Commissioners v Barclays Bank plc – Times Law Reports

Employees’ free advice compensation is chargeable to income tax

Revenue and Customs Commissioners v Barclays Bank plc

Court of Appeal

“Payments to former employees of a bank to compensate them for the termination of an arrangement to provide them with a free tax advice service were made in connection with past service and were chargeable to income tax as relevant benefits requiring the bank to account to the Revenue for the tax under the pay-as-you-earn provisions. ”

The Times, 5th June 2007

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.

Revenue and Customs Commissioners v. Decadt – Times Law Reports

Training cost is not tax-deductible

Revenue and Customs Commissioners v. Decadt

Chancery Division

“For expenses to be deductible from a taxpayer’s earnings, they had to be necessarily incurred in the performance of his duties and not simply because he was obliged by his contract to incur them.”

The Times, 4th June 2007

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.

Revenue and Customs Comrs v. Barclays plc and another – WLR Daily

Revenue and Customs Comrs v. Barclays Bank plc and another [2007] EWCA Civ 442

“Where an employer had provided a free tax advice service to its pensioners and surviving spouses and, on termination of the service, made one-off payments in compensation, the provision of such payments constituted a relevant benefit under a retirement benefits scheme for the purposes of ss 596A and 612(1) of the 1988 Act.”

WLR Daily, 11th May 2007

Source: www.lawreports.co.uk

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

Chiniah v. Director General of the Mauritius Revenue Authority – WLR Daily

Chiniah v. Director General of the Mauritius Revenue Authority 

“A court could take into account a director’s dominant shareholding of a company in determining whether, under the law of Mauritius, he was a ‘principal officer’ of that company so as to be personally liable for income tax owed by the company.The Privy Council so held in dismissing an appeal by Jayram Chiniah from the order of the Court of Civil Appeal of Mauritius (YKJ Yeung Sik Yuen ACJ and P Lam Shang Leen J) affirming the decision of the Supreme Court of Mauritius to dismiss his notice of motion for erasure of an inscription of privilege in the sum of Rs 6.9m over his property, taken under the authority of the Income Tax Act 1995, in respect of income tax for the years 1991–92 to 1994–95 due by a company, Chiniah & Sons Ltd of which he was, until 17 April 1996, a director.”

WLR Daily, 17th April 2007

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.

Income Tax Act 2007

Income Tax Act 2007 published.

Full text of Act

Source: www.opsi.gov.uk


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