Requirement to Correct: last chance saloon if you have a US account
HMRC is writing to UK residents who have accounts in the US. If you have received income or gains on a US account you should, in most cases, have declared these on your UK tax returns.
07 August 2018
Rectification cases – greater openness required
The Court sets guidelines for pension scheme rectification claims without a public court hearing, marking a shift in approach to rectification cases.
03 August 2016
Consumer Rights Act puts unfair terms in the spotlight
Businesses should act now to ensure that they comply with the Consumer Rights Act which serves to protect consumers against contract terms and notices that give traders an unfair advantage.
03 June 2015
Radioactivity in Drinking Water
A European Directive made under the Euratom Treaty in 2013 requires the monitoring for radioactivity of water intended for human consumption.
05 April 2016
Consumer Rights Act 2015 will apply to rail from 1 October 2016
The Government announced on 6 September 2016 that passenger rail will not receive the further anticipated exemption from the Consumer Rights Act 2015, which will apply in full from next month.
07 September 2016
Railway Industry Dispute Resolution Rules and CAHA Change on 1 November 2015
If you are an industry party and would like a copy, please contact Chris Jackson from our rail team.
19 October 2015
Consumer Rights – implications for rail travel
Historically, a very small number of passengers have sought imaginative routes to avoiding full fares. The Consumer Contracts Regulations 2013 may give them another option to consider.
23 December 2013
Rebecca Stayton v HMRC: when can you trade in property without an intention to do so?
The First Tier Tribunal has held that it is possible to acquire and sell a property as part of a taxpayer’s trade, without that taxpayer having an intention to trade.
16 September 2016
Proposals for sharing confidential bidder information between government bodies
The Cabinet Office has issued a policy note which aims to ensure that procurement information relating to bidders can be shared across central government bodies.
13 February 2014
Consultation on the European Commission’s "Building the European Data Economy" strategy
The European Commission has published a consultation inviting views on its “Building the European Data Economy” package.
30 January 2017
Professional negligence in failing to explain the effect of documents
Our professional negligence recovery team considers the role of professional negligence in failing to explain the effect of documents.
11 November 2013
Raising the stakes part 2 - Follower Notices
Follower notice provisions are in Chapter 2 Part 4 of the Finance (Number 2) Bill (Finance Bill). HMRC can give a follower notice to a person if four conditions are met.
28 May 2014