On an application for judicial review, the claimant challenged the decisions of HMRC to issue him with a follower notice and an accelerated payment notice in relation to gains arising to the Trustees of a settlement (‘the Trust’) from the disposal of assets. The claimant was the settlor and, along with his family, a beneficiary of the Trust. The notices were issued under Part 4 of the Finance Act 2014.
A follower notice can be given where the principles laid down or reasoning given in a final judicial ruling would, if applied to the taxpayer’s chosen arrangements, deny h...
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Continue reading "Residential Service Charge Consultation: Normal service resumed?"
In connection with a transaction dating back to 1986 the respondent paid $6,520,190 to a solicitor in England to be held in trust on terms that it should not be released until certain funds were made available to him in Nigeria. The solicitor pocketed $500,000 and, in fraudulent breach of trust, paid out the balance to the appellant’s account with Midland Bank in London. It was alleged that the appellant was a party to the fraud. The respondent obtained permission to serve a claim form out of the jurisdiction and an application was made to set aside that permission.
Supperstone J ...
On 9 September 2012, the first respondent (Dr Boff) executed a lasting power of attorney for property and financial affairs, in which she appointed her husband to be her sole attorney, and then attempted to appoint three replacement attorneys in order of succession. Dr Boff’s husband, the second respondent (Mr Boff), executed a virtually identical LPA on the same day and they applied to the Office of the Public Guardian (the OPG) to register the instruments.
On 7 November 2012, the OPG wrote to Dr Boff’s solicitors stating that they were unable to register the LPAs on ...
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The Independent Schools Council (ISC) brought an application for judicial review, seeking an order to quash certain parts of guidance issued by the Charity Commission (CC) comprising the ‘Charities and Public Benefit – the Charity Commission’s General Guidance on Public Benefit’ (issued January 2008) and ‘Public Benefit and Fee Charging’ and ‘The Advancement of Education for the Public Benefit’ (both issued in December 2008). ISC alleged that the guidance included errors of law in respect of the public benefit requirement as applied to ...