Feature
HMRC have updated the IR20 booklet, which describes the residence rules and how to work out whether or not a person is resident in the UK for tax purposes.
Recent news stories
Institute of Professional Willwriters completes Stage One of OFT Consumer Codes Approval SchemeThe Office of Fair Trading has announced that the Institute of Professional Willwriters (IPW) has completed Stage One of the OFT Consumer Codes Approval Scheme (CCAS).
Updated IR 20HMRC have updated the IR20 booklet, which describes the residence rules and how to work out whether or not a person is resident in the UK for tax purposes.
Hidden tax danger on social websitesOn 30th April 2008, Holly Thomas wrote about HMRC’s interest in social websites.
Update for Trust or Company Service Providers (TCSPs)HMRC are keen to inform Trust or TCSPs of the latest position regarding updated registration guidance. They have published the following:
Forthcoming events
CPDcasts - follow upI have been given a code for readers to use to obtain a free sample of a CPDcast on the website, http://www.cpdcast.com.
2008 BudgetThe Treasury has announced that the Chancellor of the Exchequer will deliver his budget on 12th March 2008 at 12:30 pm.
Recent legal items
Gregson v HAE Trustees LtdThis was a so-called “dog-leg” claim.
Burden v The United Kingdom - Grand Chamber decisionThe decision of the Grand Chamber in the case of Burden v The United Kingdom has been published. The sisters lost again. The initial objections of the UK Government as to the sisters’ victim status and exhaustion of domestic remedies were dismissed but the main claim by the sisters, that there was a violation of Article 14 of the Convention taken in conjunction with Article 1 of Protocol No. 1, was also dismissed, by a majority of 15 to 2.
Discussion
Capital gains and other tax figures releasedIn the middle of all this talk of U-turns, HMRC have released figures about taxation over the last few years. There is a useful introduction to capital gains tax and several tables, including one (T1.2) that lists HMRC annual receipts since 2001-2.
Save love, not taxThere is an article by Stephen at LSUK’s weblog, which discusses the things people might do to take advantage of the new nil rate band transfer rules: joining in matrimony and civil partnership for reasons more to do with tax than love.
Analysis
Burden v The United Kingdom - Grand Chamber decisionThe decision of the Grand Chamber in the case of Burden v The United Kingdom has been published. The sisters lost again. The initial objections of the UK Government as to the sisters’ victim status and exhaustion of domestic remedies were dismissed but the main claim by the sisters, that there was a violation of Article 14 of the Convention taken in conjunction with Article 1 of Protocol No. 1, was also dismissed, by a majority of 15 to 2.
New Square Chambers NewsletterThe April 2008 edition of the New Square Chambers Newsletter has been published.
