News for March, 2021

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March 31, 2021

Tax and Accounting Update: 31st March 2021

The latest release of Tax and Accounting Update is now live for subscribers to UK Tax.

March 31, 2021

One Month in a Minute: March 2021

Lee Sharpe summarizes recent developments in UK tax.

March 31, 2021

Gift relief: A ‘loophole’ blocked

Mark McLaughlin looks at an amendment to the holdover relief rules for gifts of business assets as published in Finance (No 2) Bill 2019-21.

March 31, 2021

Bloomsbury IP/IT Law Briefing

The March issue of the Bloomsbury IP/IT Law Briefing is now live for subscribers to Intellectual Property and IT.

March 31, 2021

March Edition of IP & IT Update Now Live

The March edition of our Intellectual Property and Information Technology Update is now live for subscribers of BPrO's IP & IT Law service.

March 31, 2021

Claimant for Benefit Must Establish Entitlement at Time of Claim Submission

LL v. Chief Appeals Officer [2021] IEHC 191 (High Court (Judicial Review), Owens Alexander J, 10 March 2021)

High Court rules on two applications for judicial review of refusals to review earlier decisions declining claims for domiciliary care allowance, holding that: (a) the court would not accede to the first defendant's preliminary objection that the applications should not be entertained because of failure by the applicants to exhaust remedies; (b) the appeals officers in the two cases did not act contrary to law in determining that a claimant for a benefit must establish entitlement at the time of submission of the claim; but (c) the decision in one of the cases would be set aside and time would be extended where the reasoning of the appeals officer had included an error of law that may have played a material part in the rejection of the application for a revision of the original decision.

March 31, 2021

Courts and Tribunals: March 2021

Mark McLaughlin summarises selected recent decisions.

March 31, 2021

VAT Cases roundup: March 2021

Andrew Needham comments on recent VAT developments.

March 29, 2021

HMRC Charter 2020: Better than before?

Robin Williamson considers the 2020 version of the Charter and compares it favourably with previous versions.

March 26, 2021

Same-Sex Couple of Twins Named As Parents in Legal First

A same-sex couple from Cork has become the first in Ireland to be legally recognised as the parents of their babies from birth. 

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