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Browse \ Tags \ Tax Law
Taxation and Social Justice in International Human Rights Law
The International Covenant on Economic, Social and Cultural Rights (ICESCR) requires states to work towards greater socio-economic rights through their tax policies. International human rights law, however, is severely limited in its ability to enforce these requirements.
12:00, 28th April 2020
Routier v HMRC: Redefining 'Charitable Purposes' For Inheritance Tax
In a recent case regarding a Jersey trust, the Supreme Court disapplied a sixty-year-old convention of interpretation, significantly widening the scope of 'charitable purposes' for inheritance tax exemption.
12:00, 4th February 2020
The Woolcock Case: Prison for Failing to Pay Council Tax?
Council tax serves a vital function in requiring citizens to assist in funding necessary local services, such as schools and social care. However, should non-payment of council tax - a civil debt - result in imprisonment?
12:00, 4th June 2019
Non-Taxation of McDonald's: Illegal State Aid or Valid Loophole?
McDonald's has ruled the fast food game for decades on end and might be expected to have paid millions of dollars around the world in corporate tax payments. The European Commission recently considered whether its failure to pay corporate tax regarding Luxembourg royalties is valid or illegal.
12:00, 6th November 2018
Britain: A Tax Haven After Brexit?
The EU has expressed concern that the UK will embrace the opportunity afforded through the loosening of regulations post-Brexit to become more competitive by significantly lowering taxes, thereby becoming a tax haven. An investigation must be made into whether this should or could happen.
12:00, 21st September 2018
How the Home Office Misused Anti-Terror Legislation Against Skilled Migrants
Paragraph 322(5) of the Immigration Rules provides the Home Office with a broad power to refuse immigration applications. One of the grounds of refusal is 'undesirable conduct'; recently, the Home Office has misused this ground to target skilled migrants who make minor tax mistakes.
12:00, 17th August 2018
The Taxman Will See You Now, Doctor: Reforming the Tax Status of NHS Locums
Reforms to IR35 - tax legislation that aims to tackle tax avoidance - caused problems for the NHS: it had to determine whether its temporary doctors and nurses (locums) should fall under its provisions. Both solutions it has tried to implement at various points are beset by serious problems.
12:00, 1st June 2018
Defining a Sport: A Bridge Too Far for VAT Exemptions?
Deciding whether or not an activity is a sport can have important tax consequences, as the governing body of Bridge discovered. But while the European Court of Justice ruled that Bridge does not constitute a sport, the decision overlooked several crucial factors that should have been accounted for.
12:00, 1st December 2017
Accidental Americans: The US Citizenship Conundrum
It is a largely unknown fact that a person born in the US becomes subject to its jurisdiction, no matter the associations they keep with the country throughout the rest of the life. This had little significance for some, until the US strong armed their now home nations into disclosing their details.
12:00, 5th January 2016
Fiscal State Aid: EU Tax Scandals Explained
The EU Commission has launched a number of investigations into the tax arrangements between large corporations and relevant Member State tax authorities, as part of their wider clamp-down on the tax practices across the community. What is fiscal aid, and how is it allegedly 'exploited'?
12:00, 19th June 2015
HSBC: Shielded from the Criminal Law?
The latest tax evasion scandal has put HSBC in the spotlight worldwide. However, it appears that no criminal sanctions are being imposed against the bank itself, only against a number of the individuals who employed HSBC's services. Should HSBC be prosecuted to deter other institutions?
12:00, 19th March 2015
Proposed Strict Liability Offence for Offshore Tax Evasion
HMRC's strategy of 'No Safe Havens' proposes the introduction of a strict liability criminal offence for failing to declare taxable offshore income and gains. Helen Morse discusses why strict liability is necessary in light of the professional advice received by those attempting to pay less tax.
12:42, 9th October 2014
Online Gambling: A Jurisdictional Nightmare
Companies operating online bookmakers and casinos have been able to dodge their tax bills, and avoid UK regulation, by relocating abroad, in particular to the Isle of Man, Guernsey, and Gibraltar. However, this is all about to change, with incoming game-changing licensing and tax regulations.
12:00, 21st August 2014
A crackdown on tax benefits for LLP members
Significant changes to the employment status of LLP members for tax purposes are fast approaching. Up till now, all but salaried partners could claim self-employed status, deriving personal tax benefits, and benefits for the firm. This is set to change, with potentially serious repercussions.
13:05, 23rd February 2014
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