Thomas v United Kingdom
Friday, 25th July 2008
App No 63701/00; 17 July 2008; European Court of Human Rights; Judge Garlicki (President), Judges Bratza, Bonello, Mijovic, Sikuta, Hirvela and Bianku, and Mr T Early (Section Registrar)
This was an application by a widower, who was refused widow’s bereavement allowance, in circumstances where he would have received it if he had been a widow.
How to use the Remittance Basis of Taxation from 6 April 2008
Wednesday, 23rd July 2008
From the horse’s mouth, so to speak. HMRC have published guidelines on the use of the remittance basis under the new provisions.
Finance Act 2008
Tuesday, 22nd July 2008
The Finance Act 2008 has received Royal Assent.
New Bill to tackle living together injustice
Friday, 18th July 2008
It has been announced by Living Together that Lord Lester is to introduce a Bill later this year to “end the injustice and financial hardship faced by thousands of cohabiting couples, carers and siblings who live together”.
Davis v Revenue and Customs Commissioners
Sunday, 13th July 2008
[2008] All ER (D) 144 (Jul); 10 July 2008; Court of Appeal, Civil Division; Keene, Lloyd and Hughes LJJ
There was a dispute about the tax residence of the claimants. The claimants appealed to the Special Commissioners and also applied to the court by way of judicial review, arguing that they had a reasonable expectation to be treated in accordance with IR20.
The Non-resident Landlords Scheme
Friday, 11th July 2008
HMRC have published replacement forms and notes for the Non-resident Landlords Scheme.
