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Maternity pay conditions met

A worker was entitled to statutory maternity pay from a small firm of solicitors where she worked. The two issues in dispute were: whether she gave notice to her employers as required by Social Security Contributions and Benefits Act 1992 s164, and whether a period of work experience placement counted as a period of employment. A notice does not have to be in the form of document MAT...
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Default surcharge: decline in business

A decline in business does not provide a reasonable excuse against a VAT default surcharge. The taxpayer as involved in various music businesses. He had been VAT-registered from 1988. Up to 2004, his business consisted mainly of producing pop music on to CDs for various artists. His VAT compliance record was good. When this business declined, mainly because of downloading and streaming, his ...
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Proof that tax notice was sent

HMRC must prove that a notice to file a return was sent. It is not sufficient that it has a record that it would have been sent. Under Taxes Management Act 1970 s8, HMRC can issue a notice to a taxpayer requiring a return to be submitted. Failure to submit a return can lead to a penalty. In this case, the taxpayer stated that she had received no tax noticen and so was not liable to a penalty...
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Gender-free passports rejected

Gender-free passports were rejected by the High Court on 22 June 2018. Campaigner Chistie Elan-Cane wanted an X category for those who consider themselves neither fully male nor female. Elan-Cane has been campaigning on this issue since 1995. In 2017, Canada allowed its citizens to have gender-neutral travel documents. Elan-Cane is considering an appeal. [18.06]
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Church’s child abuse inquiry was flawed

The Church of England's 2010 investigation into child sexual abuse was "botched", "flawed" and "failed to give a complete picture", according to Sir Roger Singleton who reviewed the investigation. He found no evidence of a planned attempt to mislead. Sir Roger reported on 22 June 2018. Sir Roger also found that the 2010 investigation: did not include some cathedrals or parishes excluded...
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EU tariffs on US goods

From 22 June 2018, the EU imposes penal tariffs on many goods from the USA. This is in retaliation to the USA imposing 25% duty on EU steel and 10% on aluminium. As President Trump is expected to counter-retaliate, this could escalate into a protectionist trade war. Trump points out the disparities in customs rates which are higher in the EU than the USA. He believes his moves will force a redu...
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Post-Brexit EU citizens

On 21 June 2016, the government outlined the procedure for EU residents to remain in the UK after Brexit. The main elements are: EU citizens must apply to remain the presumption is in favour of remaining registration will be online from a computer or mobile device. Those without computer access will be provided with assistance applicants cannot apply from an Apple device, though i...
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CIS withdrawal need not consider consequences

HMRC may withdraw gross payment status under the construction industry scheme (CIS) without considering the consequences for the company. The Supreme Court so ruled on 13 June 2018. A family company of water well engineers started in 1972. It registered for gross payment status under CIS in 1984. In July 2009 and June 2010, this status was cancelled by HMRC but reinstated on appeal. Between ...
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