News for March, 2013

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March 28, 2013

One Month in a Minute: March 2013

Sarah Laing CTA summarizes recent developments in UK tax.

March 28, 2013

Courts and Tribunals: March 2013

Julian Harris summarises selected recent decisions.

March 28, 2013

Joint accounts – whose income?

The taxation of interest from joint bank or building society accounts is one of the many areas of tax that (in theory, at least) should be easy to handle, but in practice is often more difficult than many taxpayers (or agents) anticipate.

March 28, 2013

VAT news and cases roundup: March 2013

Andrew Needham comments on recent VAT developments

March 28, 2013

CASE SUMMARY: Hussein v The Labour Court and Ors

Judgment delivered by Hogan J on 26/10/2012, [2012] IEHC 599  Costs – discretion of court -- immunity from – Labour Court – quasi-judicial powers.

March 28, 2013

Lack of Jurisdiction to Declare Loan Terms Unfair a Breach of EU Law

Aziz v Catalunyacaiza, Case C-415/11  This was a preliminary reference to the Court of Justice from a Spanish court concerning the interpretation of Council Directive 93/13/EEC on unfair terms in consumer contracts in relation to a mortgage loan agreement.

March 26, 2013

Irish Property Law Update

The March issue of the Irish Property Law Update by Prof Wylie is now available. 

March 21, 2013

HMRC Enquiries: Reopening earlier years

Mark McLaughlin discusses the ‘presumption of continuity’, its application and possible limitations.  

March 21, 2013

SSP2 Go Live!

Toby Harris discusses SSP2.

March 20, 2013

Financial reporting alert, March 2013

Julian Harris rounds up all the latest developments in financial reporting, up to 18 March 2013

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