News for November, 2011

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November 29, 2011

CASE SUMMARY: McLaughlin v Aviva Insurance (Europe) and the Commissioner of An Garda Síochána (notice party/appellant)

Judgment of Denham CJ delivered on 15/11/2011, Supreme Court, [2011] IESC 42.
Privilege – public interest – investigative – discovery – CCTV footage – forensic report – civil proceedings – criminal investigation – in possession of Gardaí – decision to prosecute or not.

November 29, 2011

Courting Television Publicity: Cameras in Court

By Paul Lambert  

The issue of television cameras in court has been highlighted recently, both in the US (eg federal courts) and the UK (recent comments by David Cameron and Kenneth Clark in relation to overturning the ban in England and Wales on broadcasting criminal sentencing decisions).

November 25, 2011

CJEU: ISPs Cannot be Compelled to Install System to Prevent Illegal Downloads

The Court of Justice of the European Union (CJEU) has held that EU law does not permit a national court to order an injunction that requires an internet service provider (ISP) to install a filtering system in order to prevent illegal downloading of files (Scarlet Extended SA v Société Belge des Auteurs, Compositeurs et Éditeurs SCRL (SABAM) (Case C-70/10)).

November 23, 2011

HMRC Creates New Team to Target Offshore Tax Evasion

Lee Sharpe from TaxationWeb comments on the creation of a new HMRC department which will focus specifically on UK taxpayers who have hidden money in offshore accounts.

November 22, 2011

Infringement Proceedings against Ireland for Non-Compliance with EU Taxation Rules

Fuel Excise Duties
The EU Commission plans to refer Ireland to the Court of Justice for its failure to properly implement EU law relating to excise duties on fuel. Under Council Directive 2003/96/EC Member States have to impose a minimum level of taxation on energy products.

November 22, 2011

Courts and Tribunals: November 2011

Julian Harris summarises selected recent decisions.

November 22, 2011

VAT news and cases round-up: November 2011

Andrew Needham BA CTA comments on recent VAT news and cases.

November 22, 2011

VAT and golf club 'green fees'

Uncertainty prevails and HMRC has refused to admit defeat, as Andrew Needham explains.

November 22, 2011

HMRC Revises VAT Guidance on Business Entertaining

Lee Sharpe from TaxationWeb comments on the update to VAT Notice 700/65 Business Entertainment.

November 22, 2011

One Month in a Minute: November 2011

Sarah Laing CTA highlights recent tax developments.

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