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Tax defaulters 19 September 2019

HMRC published another list of deliberate tax defaulters on 19 September 2019. The list is reproduced below: Each entry on this list is specific to the default dates to which it refers. The address is the one associated with the published person at the time of the default. For example: the published person may have changed their behaviour the published person may no longer b...
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Two former Chancellors expelled from party

Two former Chancellors of the Exchequer had the Conservative party whip removed on 3 September 2019 for voting against the government in the latest Brexit bill. Ken Clarke and Philip Hammond had the whip removed for voting in favour of EU Withdrawal (No 6) Bill. This is a parliamentary bill in the latest showdown between the government and parliament. It requires the prime minister to ask for B...
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Package tourists cannot claim from airline

Passengers who have a right to claim from their tour organiser for cancelled air tickets cannot claim from the airline if the tour organiser is not able to make the refunds. The European Court so ruled on 10 July 2019 in a Dutch case. Tourists on package tours have the right under EU Directive 90/314/EEC to claim from the tour operator. The case concerned the operator Hellas for a package ho...
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Companies House move

From 7 October 2019, Companies House is moving its London information centre from Abbey Orchard Street to a new office on the ground floor of 80 Petty France, Westminster, London SW1H 9EX. Its opening hours will be 9am to 5pm, Monday to Friday. [19.09]
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Assessments cancelled as not based on fair inferences

Assessments and penalties were cancelled when a tribunal held that HMRC had not based them on fair inferences. HMRC assessed a taxpayer for 12 years for trading in cheap second hand cars. HMRC used estimated sales figures and assumed that 50% was profit. The taxpayer said that in all years his income was below the personal allowance. When HMRC makes a "best judgment" assessment, it is bound ...
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Tobacco duty notice updated

On 30 August 2019, HMRC updated excise notice 476 on tobacco products duty. This replaces the March 2019 version. The change relates to duty on tobacco for heating. This is where tobacco is heated for its vapour without being smoked. Such tobacco is subject to duty. The revised leaflet can be downloaded from here. [19.08]
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Powers of chairman

The chairman of a company's general meeting has power to adjourn the meeting to resolve an issue of who may vote. The High Court has so ruled. The issue was whether Mr Howe held a third of the shares of the company as he claimed and the company denied. The chairman ruled that Howe was not a shareholder and asked him and his lawyer to leave. They refused. The chairman therefore adjourned the ...
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Danish tax bomb

A Swedish man was arrested on 14 August 2019 for planting a bomb outside the offices of the Danish Tax Authority. It shattered glass doors and scorched metal cladding. One person suffered minor injuries. [19.08]
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Action Fraud criticised

Action Fraud has been criticised by The Times newspaper in a series of reports from 15 August 2019. Fraud victims are told by police to report their cases to this body. It is run by an American company called Concentrix and is overseen by City of London police. The newspaper alleges that: call handlers receive just two weeks training they are told to mislead callers into believing th...
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