Issue 1109
Kuehne & Nagel Drinks Logistics Ltd v HMRC (and related appeals)
In Kuehne & Nagel Drinks Logistics Ltd v HMRC (and related appeals) (CA – 26 January), a company (S) carried on a drinks distribution business. In 2006 it transferred that…2 Feb 2012
Seascope Insurance Services Ltd v HMRC
In Seascope Insurance Services Ltd v HMRC (TC01664 – 10 January), a company (S), which carried on business as an insurance broker, was a wholly-owned subsidiary of a UK company,…2 Feb 2012
Felixstowe Dock & Railway Co Ltd v HMRC (and related appeals)
In Felixstowe Dock & Railway Co Ltd v HMRC (and related appeals) (TC01674 – 10 January), several members of a group of companies (with an ultimate Hong Kong parent) claimed…2 Feb 2012
G Barney v HMRC
In G Barney v HMRC (TC01695 – 18 January), a share fisherman, who had worked on the same trawler from 2000 to 2009, had submitted tax returns indicating that he…2 Feb 2012
Reed Employment plc v HMRC (and related appeals) (No 4)
In Reed Employment plc v HMRC (and related appeals) (No 4) (TC01727 – 19 January), several associated companies carried on businesses as employment bureaux. They paid allowances to employees to…2 Feb 2012
Wakefield College v HMRC
In Wakefield College v HMRC (Upper Tribunal – 9 January), a college, which was a registered charity, arranged for the construction of a new campus. HMRC issued a ruling that…2 Feb 2012
TJ Blanche v HMRC (No 4)
In TJ Blanche v HMRC (No 4) (TC01697 – 18 January), a company (D) began employing a part-time driver (B) in July 2003, and deducted tax at the basic rate.…2 Feb 2012
Lancer Scott v HMRC
In Lancer Scott v HMRC (Upper Tribunal – 10 January), a company purchased five flats on 9 October 2009, and did not submit the relevant land transaction returns until 20…2 Feb 2012
Costs and access to justice before the Tribunals
The Costs Review Group has recommended changes to ‘costs-shifting’ rules in the Tribunals in order to improve access to justice. Consideration of compulsory cost-sharing between taxpayers in class actions against…1 Feb 2012
Reed and salary sacrifice arrangements
The recent decision from the First-tier Tribunal case of Reed Employment plc (and other Reed Group companies) v HMRC has far reaching ramifications for employers with salary sacrifice arrangements. Companies should…1 Feb 2012
Economics focus: Living with the law of large numbers
Somebody told me a story a few years ago of a football chairman whose manager wanted to spend £1m on a new player (this was quite a while back). The…1 Feb 2012
Reviewing the length of the UK tax code
2009 saw the UK tax code exceed that of India and, at 11,520 pages, become the longest in the world. Many will remember when the Yellow Tax Handbooks were a…1 Feb 2012
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