News

The VAT core tax annual has been updated with the latest developments for UK Tax Online.

An independent review which will assess the FRC’s governance, impact and powers in order to help ensure it is fit for the future was launched by the government on 17 April 2018.

The Inheritance Tax core tax annual has been updated with the latest developments for UK Tax Online.

The Trusts and Estates core tax annual has been updated with the latest developments for UK Tax Online.

Ellie MacKenzie summarises recent developments in Family Law. 

Ellie MacKenzie summarises recent developments in Immigration Law. 

The latest versions of FRS 100 - FRS 105 have been added to UK Accounting Standards.

For the purposes of TCA 1997, s 291A (intangible assets), the aggregate amount of any allowances to be made by virtue of that section (and of any interest incurred in connection with the provision of a related specified intangible asset) may not exceed 80% of the company’s trading income from the relevant trade before making such allowances.

Judicial review – garda disciplinary proceedings – appeal of High Court refusal to restrain Garda disciplinary investigation – Garda Síochána (Discipline) Regulations 2007 (SI No 241 of 2007) – applicant was involved in a single vehicle road traffic accident and charged with failing to report the accident and failing to keep the vehicle at the place of the occurrence of the accident – whether the garda disciplinary investigation could go ahead after the applicant was acquitted of criminal charges – Article 8 of the 2007 Regulations –whether the disciplinary inquiry involved an inquiry into the “same issues” as those in respect of which he had been acquitted – whether it would be unfair and oppressive to commence or continue an investigation – whether the proceedings are premature – scope of the prohibition in Article 8(2) – whether it was necessary for the Garda authorities to have formed a prior opinion regarding the scope of Article 8 of the 2007 Regulations – delegation issue – appeal dismissed.

Tax law – case stated appeal – appeal of Circuit Court refusal to admit the appellant’s late appeal – whether CAB’s refusal to accept an application made under TCA 1997, s 933(7)(a) for the admission of a late appeal against income tax assessments should be upheld – s 933(7)(a) of the Taxes Consolidation Act 1997 – income tax assessment – ejusdem generis principle – Cross, Statutory Interpretation, OUP, 1995 – it is open to the appellant to establish facts which may not relate to absence or sickness before a final determination about whether to admit the appellant’s late appeal can be made.