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Capital gains tax: MPs were able to designate a property as their second home with the parliamentary fees office so as to claim the cost of renovating it on expenses, but a number of MPs had concurrently described a property as their second home to claim expenses, and to the UK tax authority HM Revenue and Customs as their primary residence in ...
Stewart Jackson (Shadow Communities Minister/Conservative, Peterborough) – reported to have claimed £11,000 in 'professional fees' and over £300 for maintaining the swimming pool at his home. When questioned, Jackson admitted that the swimming pool claim could be "construed as excessive" and as such would repay the money. [39]
Payroll Giving, Workplace Giving or Give As You Earn (GAYE) is a scheme for UK taxpayers to donate money to UK Registered Charities. [1]Introduced in 1987, Payroll Giving allows employees to make donations to the UK registered charity of their choice directly from their gross pay, with no tax deduction for the charity to claim back.
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Not all these defences are available to all restitutionary claims. The availability of a defence may turn on: whether a restitutionary claim is legal or equitable; whether a claim is for a personal or proprietary remedy; and whether the claim is brought under national or EU law.
A change in calculating a price apportionment for a bingo promoter between the stake (outside of the scope of VAT) and a participation fee (subject to VAT) did not result in a decrease in the total consideration that enabled the taxpayer to claim a VAT adjustment under the Value Added Tax Regulations 1995. [29] R v Hilton [2020] UKSC 29: 1 July
Tort law, Professional Negligence: The Bwllfa principle was not relevant to the after date evidence that had been provided to the court and the case was remitted back to the lower courts to determine the value of the loss of opportunity. [54] Royal Mail Group Ltd v Jhuti [2019] UKSC 55: 27 November Labour law, Employment Rights Act 1996 ...
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