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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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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