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23 February 2018 / Stephen Gold
Issue: 7782 / Categories: Features , Civil way , Procedure & practice
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Civil way: 23 February 2018

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HMRC antidote; Hug a claims management co.; 94th CPR update

 

LAX ON TAX

You have missed the deadline for getting in your 2016–17 tax return or paying your tax? Let’s see if we can help with more than a cursory nod of thanks to the judges of the tax chamber. For the avoidance of doubt, HMRC do not lose every time. Just quite a bit. Incidentally, you can now make a tax appeal on line at www.gov.uk/tax-tribunal. Come this spring, you may be invited to participate in the video hearing pilot for tax appeals for which ‘the majesty of the courtroom will be upheld.’ Bow to the web cam. More next time.

It was the computer what did it The determination to impose a penalty for the late filing of a company tax return was invalid because it had not been made by a flesh and blood tax officer as required by s 100(1) of the Taxes Management Act 1970. It appeared that the HMRC computer was programmed to

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MOVERS & SHAKERS

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London Solicitors Litigation Association—John McElroy

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NEWS
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NLJ this week: Divorce ‘nuclear weapon’ freezes assets but entangles outsiders
Freezing orders in divorce proceedings can unexpectedly ensnare third parties and disrupt businesses. In NLJ this week, Lucy James of Trowers & Hamlins explains how these orders—dubbed a ‘nuclear weapon’—preserve assets but can extend far beyond spouses to companies and business partners 
NLJ this week: What counts as ‘rent’? Court says labour alone won’t do
A Court of Appeal ruling has clarified that ‘rent’ must be monetary—excluding tenants paid in labour from statutory protection. In this week's NLJ, James Naylor explains Garraway v Phillips, where a tenant worked two days a week instead of paying rent
Your magistrates’ court needs you!
Thousands more magistrates are to be recruited, under a major shake-up to speed up and expand the hiring process
NLJ this week: Freed but failed—justice system leaves the innocent empty-handed
Three men wrongly imprisoned for a combined 77 years have been released—yet received ‘not a penny’ in compensation, exposing deep flaws in the justice system. Writing in NLJ this week, Dr Jon Robins reports on Justin Plummer, Oliver Campbell and Peter Sullivan, whose convictions collapsed amid discredited forensics, ‘oppressive’ police interviews and unreliable ‘cell confessions’
NLJ this week: Clarity on whistleblowing, settlements and tribunal limits
A quiet month for employment cases still delivers key legal clarifications. In his latest Employment Law Brief for NLJ, Ian Smith reports that whistleblowing protection remains intact even where disclosures are partly self-serving, provided the worker reasonably believes they serve the ‘public interest’ 
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