Legal News & Expert Insights

In the recent case of Popoviciu v Curtea De Apel Bucharest [2023] UKSC 39, the Supreme Court considered whether an extradition request should be denied if the Trial Court where the conviction occurred was not deemed competent. Hamraj Kang of KANGS explains the circumstances presented to the Supreme Court. Our Team of experienced extradition lawyers, […]

Many of HMRC’s Investigations arise where it is believed that a taxpayer may have undeclared VAT output tax, has overclaimed VAT input tax and VAT has been wrongly calculated. In these circumstances, HMRC has the power to issue VAT Assessments requiring payment of the amount believed to be outstanding. When investigating and issuing a VAT […]

In an article posted to this website entitled The Information Commissioner’s Office | Investigations into Data Breaches’ we explained the nature of The UK Information Commissioner’s Office (the ‘ICO’) and its activities. The Case of Clearview AI Incorporated v The Information Commissioner [2023] UKFTT 819 (GRC) recently concluded when the First-tier Tribunal overturned a very […]

HMRC is allowed to deregister a company from VAT where that company has been using its VAT Registration Number for fraudulent purposes. This power derives from the European Court of Justice case of Valsts ieņēmumu dienests v Ablessio SIA C-527/11, (‘the Ablessio principle’). Amongst the various forms of Notice of VAT Assessment which HMRC may […]

In 2021, the Supreme Court ruled that Uber drivers should be classed as workers rather than independent contractors. The decision affected Uber’s VAT responsibilities. The High Court in Uber BL v Sefton MBC [2023] EWHC 1975 (KB) has now extended this principle to all ride hailing companies. Hamraj Kang of KANGS outlines ride hailing firms’ […]

KANGS Solicitors is seeking Judicial Review on behalf of a client against the imposition of an Account Freezing Order imposed by a Magistrates’ Court following an Application by the Police. The Police allege that the funds in the frozen account arise from the proceeds of crime. Tim Thompson of KANGS briefly outlines the basis of […]