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
The provision of higher education in the UK has undergone dramatic changes in recent history with more private organisations entering the market. This raises an important existential question: what does it mean to be a college or a university? In this episode we consider the
The financial crisis of 2008 may now be far behind us but the legal ramifications are still subject to legal dispute. In this case we look at interest payments made to creditors after Lehman Brothers went into administration and consider what should rightly happen to
An appeal against the assessment of VAT requires the individual to pay the tax beforehand. This is in stark contrast to other forms of taxation such as income tax where there is no such prerequisite. In this episode we discuss whether this is contrary to
Payment of interest on a debt can either be a lower level of simple interest or a higher level of compound interest. In this episode we consider what type of interest the government should have to pay when refunding tax that had been collected by
Companies can group together in order to pay VAT but the exact way that these are structured or operate in a practical sense can be quite confusing. This became a real issue when it turned out that the period for refunding overpaid VAT was too
The Construction Industry Scheme has been in operation since the early 1970s and aimed to not only provide a means for the government to collect tax but also to crack down on tax evasion in the sector. Trusted sub-contractors can be awarded certificates that exempt
With a thriving Muslim population and growing investment from the Middle East there is a need for Islamic financial practices to be integrated into English law. This case revolves around the sale of the historical Chelsea Barracks by the Ministry of Defence to Qatari investors
Rates are a type of property tax that is based on the value of any given piece of property. That valuation can be affected by a range of factors but generally speaking there is an exception for ‘tools of the trade’. In this case we