Revenue Law Supplement File 1: General Updating |
Part I |
Introduction |
p 3 Tax |
See the discussion in the Court of Appeal in Aston Cantlow PCC v Wallbank [2001] EWCA Civ, [2002] STC 313; the decision has been reversed but on different grounds UKHL 37 [2003] 3 WLR 283. Below §2.3 (p 41). The history of chancel repairs is explained by Lord Scott in paragraph 97 et seq. |
p 5 §1.1.4 |
Charges collected by public officials for notarising a transaction treated as taxes—and so as breach of Directive 69/335 abolishing capital duty; Modelo v Director General [2001] STC 1043 Case C56/98. |
p 9 §1.2.3 |
The possible effects of joining the Euro on fiscal policy are explored in Fiscal Stabilisation and EMU one of the studies prepared by the Treasury in 2003 and available on line from www.hm-treasury.gov.uk. |
p 10 §1.3.2 Equity |
On problems presented by regional differences in living costs and amenities see Knoll and Griffith, 116 Harvard Law Review 987–1025. |
p 29 §2.3 |
On Directives on Savings income, see Bell [2001] BTR 261 and [2002] BTR 32. |
This is a battle between those member States that want a withholding tax eg France and Germany and those, eg the UK and Luxembourg, which want to rely on the exchange of information. For the moment at least the UK position has prevailed and FA 2003 contains a number of provisions (sections 197–199) preparing the way. The divide is not just about tax takes; it is also about beliefs as to how much the state should be allowed to know about one’s financial affairs. The UK position is remarkably trusting in this regard. |
See generally McCracken (2002) Canadian Tax Journal, Vol 50, pp 1869–1912. |
On compatibility of CFC legislation with the EC treaty freedoms, see Schoen [2001] BTR 250. |
p 30 §2.3.2 State Aids |
In R (Professional Contracts Group) v IRC [2001] EWCA Civ 1945 [2002] STC 165 the Court of Appeal held that the detriment imposed on personal service companies by the IR35 legislation could only be an unlawful state aid if it favoured other competing businesses; the applicants had not established this. |
p 32 |
The same case also sets a high standard for discrimination relevant to freedom of movement rules by requiring a direct and demonstrable inhibiting effect on the particular right asserted. Again the applicants had not established this. |
N 44, see also Gammie IBFD Bulletin 2003, pp 86–98. |
The obligations of EC member states under Article 43 when concluding treaties with third countries, eg the USA, was considered in Commission v UK Case C466/98–476/98 known as the Open Skies case and reported ECR 2002 I-09427. The remarks of Advocate General Tizzano are particularly wide ranging. |