marcuscleaver · Commissioners for HMRC v Parry [2020] UKSC 35 What were the motivations of a person who is now dead? That was the question before the court in this tax case as a dispute with HMRC arose in relation to the payment of inheritance
How time limits on claims work can often feel very technical but they have a significant impact when there is money on the line. This case looks at a claim made by a bingo company amid questions about how VAT should be charged on games.
Fowler is a seabed diver who lives in South Africa but works in the UK. HMRC wanted him to pay income tax here but Fowler relied on an interesting provision in the law to resist. In this episode we explore how judicial interpretation can change
The case in this week’s episode is all about supermarket ATMs and how they are taxed. Do they belong to the banks because they operate the machines or do they belong to the supermarkets because they are on their property? Music from bensound.com
When it became apparent that VAT should be charged on individually negotiated mail services Zipvit Ltd tried to claim a deduction even though VAT was not signalled on the invoice. HMRC opposed this and the question of EU law was brought before the Supreme Court.
When an import of garlic turned out to be from China instead of Cambodia the company became liable for a rather large tax bill that was well overdue. The question in this case is whether it was too late for HMRC to issue its demand
The relationship between the Channel Islands and the UK is fairly settled but in this case a new element is added into the equation: the European Union. The background to the dispute is relief from inheritance tax but in these proceedings the Supreme Court also
In this case about farming subsidies and the payment of VAT we consider the issue from a moral standpoint and ask what role the law can play to establish a more just system. Music from bensound.com
Tax avoidance must be the bane of any legislation drafter’s life. As soon as you produce even one provision there are already hundreds of tax lawyers and accountants poring over it to try and find loopholes. In this case we look at a loophole that
What happens when a tax avoidance scheme runs a little too closely to what is within the bounds of the law? For Mr Derry this meant an unwelcome investigation from HMRC and a bill for almost £100,000. In this case we examine the judicial review