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Author: Robertleach

Plastic bag charge

On 7 January 2019, the government started a consultation on doubling the 5p charge for single-use plastic carrier bags to 10p, and requiring the charge to be made by all retailers. At present, in England, the charge is only compulsory for retailers with 250 or more employees. Removing this exemption would bring another 253,000 retailers into the scheme. The charge is not a tax as it is kept ...
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Ireland 51% tax rate

The Irish Republic's new live PAYE reporting system could mean 120,00 taxpayers with underpayments being hit with a 51% emergency income tax. The Republic uses a PAYE system similar to the UK. Its tax year is the calendar year. The new online system was introduced on 1 January 2019. Employees who find half their pay disappearing in tax should update their details on their PAYE online account...
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Use of sports facilities can be an easement

A grant to timeshare apartment owners to free use of sports and recreational facilities can be an easement that extends to future owners and occupiers of the apartments. The Supreme Court so ruled on 14 November 2018. Regency Villas Title Ltd v Diamond Resorts (Europe) Ltd. SC. The Times 4 December 2018 [18.12]
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“Nick” is identified

The sex abuse accuser known only as "Nick" was identified as Carl Beech, now 50, on 3 December 2018. He was head of governors at a primary school in Newcastle until 2014. From 2014, Beech made accusations of predatory sexual abuse by public figures including former MP Harvey Proctor, former defence chief Lord Bramall, former prime minister Edward Heath and former Cabinet minister Leon Brittan. ...
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Whether employment governed by English law

Where there was doubt about whether a contract of employment was governed by English law, the fact that the contract itself said it was, is to be regarded as relevant but not decisive. The Court of Appeal so decided on 16 October 2018. The case concerned David Jeffery who lived in Bangladesh where he worked for the British Council. A second similar case related to a man who lived in Lebanon and...
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Obituary: President Bush

George H W Bush, the 41st President of the United States, died on 30 November 2018, aged 94. He is the father of George W Bush, the 43rd president. He inherited the low tax system introduced by his predecessor Ronald Reagan whom he served as vice-president. He famously said "read my lips, no new taxes". He lost considerable support when he did introduce new taxes and was denied a second term wh...
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