News for February, 2014

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February 27, 2014

CASE SUMMARY: Kennedy v Gibbons

Judgment delivered by Hogan J, 20 February 2014 [2014] IEHC 67  Judicial review – jurisdiction of District Court to strike out – donation to poor box – in lieu of conviction for road traffic offence – Road Traffic Act 1961, s 47 and Road Traffic Act 2006, s 102 - mandatory penalty points – sentencing options limited by statutory scheme.

February 27, 2014

Wind farm expansion wanted

Peel Energy has confirmed it wants to push ahead with proposals to double the number of turbines at its onshore Scout Moor wind farm near Rochdale.

February 26, 2014

One Month in a Minute: February 2014

Sarah Laing summarizes recent developments in UK tax.

February 26, 2014

VAT news and cases roundup: February 2014

Andrew Needham comments on recent VAT developments

February 26, 2014

Courts and Tribunals: February 2014

Julian Harris summarises selected recent decisions

February 26, 2014

Dividend waivers and settlements

There must be many family companies in which the shares are owned by husband and wife (or civil partners). Very often, one of the spouses (usually the husband or wife who runs the company and generates its income) will own most of the shares, and be a higher rate taxpayer. The other spouse may perhaps work for the company on a part-time basis (if at all) and pay tax at the basic rate, or no tax (eg if their income is covered by personal allowances).

February 20, 2014

Norfolk turbine approval quashed

A decision to build a single wind turbine "in unspoilt landscape" in Norfolk has been quashed by the High Court.

February 20, 2014

Northamptonshire turbines lose appeal

Wind farm developer West Coast Energy has failed in its Appeal Court bid to reverse the decision of the High Court to quash consent after a planning appeal for a four-turbine scheme on land close to a 17th Century lodge in Northamptonshire.

February 20, 2014

Essex wind farm allowed on appeal

The Government has allowed on appeal an onshore wind farm with seven 126-metre tall turbines proposed for farmland near Southminster, Essex, originally refused by Maldon District Council.

February 20, 2014

CJEU: Dependant of EU Citizen not Required to Prove Efforts to Find Work

Reyes v Migrationsverket, Case C-423/12

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