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News for January, 2012

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January 27, 2012

HMRC Says No Penalties for Filing Tax Returns or Paying Tax Late Up to 2nd February

Lee Sharpe from TaxationWeb comments on the HMRC's announcement that it will waive penalties for any tax returns filed after 31 January provided they are submitted by midnight of 2 February.

January 27, 2012

VAT news and cases round-up: January 2012

Andrew Needham comments on recent VAT developments

January 27, 2012

Understanding unjust enrichment

 What happens when a business charges VAT in error but passes on the economic burden to its customers? Andrew Needham comments.

January 27, 2012

Courts and Tribunals: January 2012

Julian Harris summarises selected recent decisions.

January 26, 2012

One Month in a Minute: January 2012

Sarah Laing rounds up the latest tax developments

January 26, 2012

A lighter burden

 How far must a taxpayer go to substantiate the availability of tax relief? Mark McLaughlin comments on the evidence required when making a claim.

January 23, 2012

Carry on assessing? The ‘presumption of continuity’ in HMRC enquiry cases

Mark McLaughlin discusses HMRC’s ‘presumption of continuity’ approach when dealing with self-employed taxpayers.

January 20, 2012

CASE SUMMARY: Irish Life and Permanent plc v Financial Services Ombudsman

Judgment delivered by White Michael J on 16/11/11, [2011] IEHC 439
Statutory appeal – Financial Services Ombudsman – Central Bank Act 1942, as amended – fiduciary relationship – mortgagee and mortgagor – misrepresentation by silence – informal manner – without regard to legal form – dispute of fact – Consumer Protection Code 2012 – remit for review.

January 18, 2012

EU One-Stop Shop for Cross-Border VAT

Last week, the European Commission adopted a proposal for a Council Regulation to amend Implementing Regulation (EU) No 282/2011. Following on from its Communication of 6 December 2011, the Commission called for a One-Stop Shop (OSS) regime for VAT on electronically delivered services.

January 11, 2012

Recent Law Reform Commission Publications

The Law Reform Commission has recently published a Consultation Paper on Insurance Contracts and a Report on the Limitation of Actions.

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