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 …
On 17th September 2014 the European Court came to the ground-breaking and, to UK practitioners, somewhat surprising decision in Skandia America Corp. (USA), filial Sverige, v Skatteverket, that a non-EU company and its dependent branch in the EU cannot be treated as a single taxable person where the branch belongs to a VAT group.
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.
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.
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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