News for April, 2012

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April 27, 2012

CASE SUMMARY: Murray t/a Tom Murray Garden Machinery v The Revenue Commissioners

Judgment delivered by White (Michael) J on 7/2/12, [2012] IEHC 53 Vehicle registration tax – seizure – category A or C – conversion – off-road use – forfeiture.
 

April 27, 2012

HMRC Admits to Mistake on VAT on Private Fuel Provision: Repayment Claims Invited

Lee Sharpe from TaxationWeb comments on HMRC's recent admission that its approach to charging businesses VAT on some of the private fuel made available for private use contravenes EU law and that the rules must be changed.

April 24, 2012

CJEU Denies Job Applicant’s Information Request

Meister v Speech Design Carrier Systems GmbH, C-415/10 The decision was a preliminary reference from the Federal Labour Court of Germany. The applicant was a Russian national, with a Russian degree in systems engineering.

April 23, 2012

HMRC Offers Help for Those Dealing with Tax in Bereavement Cases

Lee Sharpe from TaxationWeb describes the improvements HMRC are making to help people deal with the tax affairs of someone who has died.

April 23, 2012

VAT on Pasties and Other Freshly Baked Produce: The Fight Grumbles On

Lee Sharpe from TaxationWeb reflects on developments in the infamous "pasty tax".

April 20, 2012

Social Welfare and Pensions Bill 2012

The Minister for Social Protection, Joan Burton, published the Social Welfare and Pensions Bill 2012 earlier this month. The Bill proposes some changes to the operation of the One-Parent Family Payment and the Defined Benefit Pension schemes.

April 18, 2012

Changes to VAT

The Revenue eBrief No 20/12 sets out the amendments to the Value-Added Taxes Consolidation Act 2010 made by the Finance Act 2012.

April 18, 2012

Changes to Discretionary Trust Tax

The Finance Act 2012 introduced changes to the taxation of discretionary trusts.

April 12, 2012

The Credit Guarantee Bill

The Minister for Jobs, Enterprise and Innovation, Richard Bruton, published the Credit Guarantee Bill yesterday.

April 11, 2012

Case Summary: Dunnes Stores v Holtglen Ltd

Judgment delivered by Kelly J on 27/03/12, 2011 370 MCA  Set aside – arbitral award – construction agreement – breach of contract – remedy – insolvency – grounds for termination – future liabilities – fundamental error of law – liable to pay.
 

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