2014 – Pick ‘n’ mix

General Tax

Pick n mix sweets

It’s been quite a while since I did a tax round-up at the end of the year. Well, to be truthful, the only time was in December 2011 but I wanted to do it again. I thought I would ask my fellow tax warriors for their highlight(s) of 2014 and add my own thoughts to what they said. So that is exactly what I did …

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An inconvenient truth

Value Added Tax

Lady peeking through some blinds

‘I love deadlines. I love the whooshing noise they make as they go by.’ (Douglas Adams, ‘The Salmon of Doubt’)

In a moment of weakness I did a very stupid thing – I agreed to write a book on VAT and property transactions.

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Nessun dorma

General Tax

Man in bed trying to sleep

Sometimes when I find I hard to sleep after a long day tussling with impenetrable tax legislation, rather than counting sheep I play the alphabet game.

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Sometimes I get very cross…

Tax Policy

Cash in notes

The 2014 Budget announced proposals to allow HMRC to recover tax and tax credit debts directly from taxpayers’ bank and building society accounts, including ISAs and joint accounts, without the need to go to court like everyone else.

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Good law, bad law

Uncategorized

Enid Blyton books

I’ve just finished a judging stint at the Rolls Building.  One of the things I did was to set aside a decision of the First-tier Tribunal on a tax credits appeal.  The tribunal had no jurisdiction to hear the claimant’s appeal but went ahead and heard it anyway.

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Chinese whispers

Value Added Tax

In my December 2013 blog I was banging on about incorrect transposition of EU law and the transgressions of the First-tier Tax Tribunal in the Rapid Sequence case. Well blimey, here’s another one. Luckily this time Mr Justice Nugee rode into town to sit as a judge of the Upper Tribunal.  He saved the day …

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