Archive for the 'taxation' Category

Schröder v Finanzamt Hameln – WLR Daily

Schröder v Finanzamt Hameln (Case C-450/09); [2011] WLR (D) 121

“National legislation which allowed a resident taxpayer to deduct the annuities paid to a relative who had transferred immovable property to him, from the rental income derived from that property, but did not grant such a deduction to a non-resident taxpayer, was contrary to article 63FEU of the FEU Treaty in so far as the undertaking to pay those annuities resulted from the transfer of that property.”

WLR Daily, 31st March 2011

Source: www.iclr.co.uk

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

Pitt and another v Holt and another; Futter and another v Futter and Others – WLR Daily

“Where trustees, acting within their powers, carried out a transaction which was said to be vitiated by breach of trust on the ground that the trustees failed to have regard to a relevant matter, and where the reason that they did not have regard to it was that they had obtained and acted on advice from apparently competent advisers which turned out to be incorrect, then the charge of breach of trust could not be made out and the transaction was not voidable.”
WLR Daily, 10th March 2011
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Legal Services Act: the debate heats up – The Lawyer

“Last month (24 January) The Lawyer highlighted an accelerating trend that may well turn out to be one of the defining developments in this year of full Legal Services Act (LSA) implementation. An increasing number of firms are looking at introducing corporate vehicles into their partnerships.”

Full story

The Lawyer, 7th February 2011

Source: www.thelawyer.com

Regina (Valentines Homes & Construction Ltd) v Revenue and Customs Commissioners – WLR Daily

Regina (Valentines Homes & Construction Ltd) v Revenue and Customs Commissioners [2010] EWCA Civ 345; [2010] WLR (D) 92

“There was a public interest in issues such as the status, relevance and application of policy documents of general application emerging from the Revenue and Customs Commissioners, or any government department, being resolved in the Administrative Court, since it was the court with expertise in that area.”

WLR Daily, 7th April 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.

Death tax law ruled out next parliament – The Guardian

“Andy Burnham, the health secretary, will today rule out legislation in the next parliament to impose a death tax to pay for social care for the elderly, but will promise new laws to cap the cost of residential costs after two years in a home.”

Full story

The Guardian, 30th March 2010

Source: www.guardian.co.uk

Revenue and Customs Commissioners v Kearney – WLR Daily

Revenue and Customs Commissioners v Kearney [2010] EWCA Civ 288; [2010] WLR (D) 89

“To obtain an extension of time to pay Class 3 national insurance contributions a taxpayer had to show that his failure to make the payments on time was due to ignorance not caused by his own lack of care and diligence. All relevant circumstances were factors to be balanced together to assess or evaluate on a case-by-case basis whether due care and diligence had been exercised, and if not, whether that failure had been the cause of the contributor’s ignorance of his obligation to pay the contributions.”

WLR Daily, 24th March 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.

Taxation (International and Other Provisions) Act 2010

Taxation (International and Other Provisions) Act 2010

Full text of Act (PDF)

Source: www.opsi.gov.uk


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