Powered by Lexis+®
Jurisdiction(s):
United Kingdom

UK tax update: FTT reasons consultation, loan charge Part 8 strike out, VAT hair loss ruling, IR35 pundit decision, SDLT MDR win, HMRC bulletin and manuals, 15 August 2024

Published on: 15 August 2024

Published by a LexisNexis Tax expert
Legal News
imgtext
Article summary

In this issue:

  • Taxes management and litigation
  • VAT
  • International
  • Employment taxes
  • Daily and weekly news alerts
  • New and updated content
  • Dates for your diary
  • Trackers
  • Useful information

Taxes management and litigation

Tribunal Procedure Committee consults on proposed changes to FTT rules on the provision of written reasons for decisions

The Tribunal Procedure Committee (TPC) has opened a consultation to gather views on prospective changes to the rules for every Chamber of the First-tier Tribunal, including the Tax Chamber, and for the Employment Tribunals. For the First-tier Tribunal (Tax Chamber) in particular, the suggestions are to: (1) remove the need for the parties’ consent before the FTT issues a short, unreasoned written outcome; (2) where no full written decision has been given, shorten the period to request one from the FTT from 28 days to 14; and (3) confine applications for a full written decision to the unsuccessful party only, while retaining a discretion to provide a full decision in other circumstances where the interests of justice warrant it...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Popular documents

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Read More Right Arrow

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Read More Right Arrow

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Read More Right Arrow

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...

Read More Right Arrow