Over the coming weeks the Revenue will be sending letters to individuals they think may be liable to the new High Income Child Benefit Charge (HICBC) set to take effect from the 7th January 2013.
The claw back will apply where a claimant or their partner has adjusted income of more than £50,000. Tax will be collected through adjustments to PAYE codes or through self-assessment and will result in an estimated ½ million additional individuals needing to complete an annual tax return.
If you need help in completing these form please contact one of our personal tax team on 01223 461155.
The available defences to local authority prosecutions for the non-compliance of planning enforcement notices are limited. The recent case of Zafar v Stoke-On-Trent City Council [2020] highlights such limitations and the importance of exercising your appeal rights.
Landowners will be keen to understand what limits can be imposed on telecoms operators who have equipment on their land. However, they will be disappointed with the outcome of a recent case concerning a lease renewal under the Electronic Communications Code where the tenant operator was allowed extensive rights to install, upgrade and share the site.
The Court of Appeal has recently emphasised the importance of finality in judicial review proceedings and that unsuccessful parties, having failed in the High Court and refused permission to appeal, need to accept defeat.
The Charity Governance Code sets out seven principles of good governance for charities. This year the Charity Governance Code steering group reviewed whether the Code is still relevant to charities in our ever-changing landscape.
