lexlawuk

[lexlawuk]

IR35 Case Study: Tax Adviser's Procedural Error Fatal to Taxpayer's Appeal Rights (Professional Negligence in Tax Tribunals)

The judgment handed down by the Tax Tribunal in relation to the IR35 intermediaries legislation case of Cranham Sports LLP v HMRC [2024] UKUT 00209 (TCC)) serves as a stark reminder of the critical importance of strict adherence to statutory time limits in tax appeals. The ruling highlights how tax advisers’ (i.e. non-solicitors) procedural failures can result in irreversible loss of appeal…

[lexlawuk]

Case Study: Unmarried Partner Visa

When applying to join your partner in the United Kingdom, it’s crucial to understand the legal requirements and expectations involved, particularly under the unmarried partner route, which is often scrutinised more rigorously than applications based on marriage or civil partnership. The Home Office requires substantial evidence of a genuine and subsisting relationship, making thorough preparation…

[lexlawuk]

Companies Winding Up Cause List (11 June 2025)

ROLLS BUILDING BEFORE DEPUTY INSOLVENCY AND COMPANIES COURT JUDGE BAISTER List updated: 10 June 2025 1:35pm JudgeTimeVenueTypeCase  numberCase nameDeputy Insolvency and Companies Court   Judge Baister10:30amRolls Building, court 5Winding up petitionsCR-2024-003356 Gsp Studios International LimitedDeputy Insolvency and Companies Court   Judge Baister10:30amRolls Building, court 5Winding up…

[lexlawuk]

Visitor Visa: Permitted Paid Engagements

Are you an international professionals seeking to visit the UK for short-term paid activities that aligns with your recognised expertise and full-time occupation abroad? the Permitted Paid Engagement (PPE) visitor visa route offers a tailored solution. This specific category allows qualified individuals, including academics, artists, lawyers, sports professionals, and air pilot examiners, to…

[lexlawuk]

Update: New English Language & Settlement Reforms

As the UK Government continues to reshape its immigration landscape, the newly proposed immigration White Paper 2025 marks a significant turning point. With sweeping changes to English language requirements, settlement pathways, and citizenship criteria, it’s more important than ever for applicants to receive expert legal guidance. Instructing our leading London law firm ensures that your…

[lexlawuk]

Understanding HMRC’s Notice of Requirement: Security Demands for VAT, PAYE, and NICs

When a business falls behind on its tax obligations, HM Revenue & Customs (HMRC) may issue more than just routine warnings or penalties. One of the more serious actions they can take is to serve a Notice of Requirement (NOR), a formal demand for a security deposit intended to protect the revenue against future defaults. This measure, often issued without warning, can cause significant disruption…

[lexlawuk]

Visitor Visa: Genuine Visitor Requirement

Whether you’re dreaming of exploring the historic streets of London, reconnecting with loved ones, attending a business meeting, or enjoying a cultural festival, a UK Visitor Visa is your essential gateway. But navigating the UK’s complex visa system can be daunting, especially with strict rules around proving your intentions and eligibility. In this article, we will walk you through what it…

[lexlawuk]

Immigration White Paper 2025 on International Students

The UK Government’s Immigration White Paper 2025 sets out sweeping reforms to the student visa system, aiming to protect the integrity of the immigration route while ensuring that only genuine international students benefit from the opportunity to study in the UK. For students and education providers alike, the message is clear: compliance will become stricter, oversight more robust, and the…

[lexlawuk]

Landmark Tribunal VAT Win for Insurance Intermediaries: Hastings v HMRC

The First-tier Tax Tribunal’s decision in Hastings Insurance Services Ltd v HMRC [2025] UKFTT 275 (TC) marks a turning point for VAT recovery rights in the UK insurance intermediary sector. The Tribunal found in favour of Hastings, holding that input VAT was recoverable on services supplied to a Gibraltar-based insurer, even where the insured policyholders resided in the UK. The case scrutinised…

[lexlawuk]

Naturalisation vs Registration for British Citizenship

If you’re looking to secure British citizenship, you’ve likely come across two key routes: naturalisation and registration. While both lead to the same outcome – becoming a British citizen – they cater to very different circumstances. At Lexvisa, a leading London law firm, our expert immigration team specialises in guiding clients through these often complex applications, ensuring your path to…

[lexlawuk]

UK Skilled Worker Visa Reforms 2025

The Government’s 2025 Immigration White Paper marks a significant turning point in the evolution of the Skilled Worker visa system. It proposes sweeping reforms aimed at curbing low-skilled migration, raising skill thresholds, and aligning immigration with workforce planning and domestic training strategies. The paper also signals the UK’s intent to pivot away from dependency on international…

[lexlawuk]

Naturalisation: Skilled Worker

Are you a skilled worker in the UK looking to take the final step towards securing British citizenship? If you entered the UK under a Skilled Worker visa, you’re already on a clear route to naturalisation. The journey begins with five years of continuous lawful residence in the UK while employed by a Home Office-licensed sponsor. After fulfilling this initial period, you may be eligible to apply…

[lexlawuk]

Companies Winding Up Cause List (21 May 2025)

ROLLS BUILDING BEFORE INSOLVENCY AND COMPANIES COURT JUDGE PRENTIS List updated: 20 May 2025 3:30pm JudgeTimeVenueTypeCase  numberCase nameInsolvency and Companies Court Judge   Prentis 10:30amThe Rolls Building, court 5Winding up petitionsCR-2024-002355 Aventis Solutions LimitedInsolvency and Companies Court Judge   Prentis 10:30amThe Rolls Building, court 5Winding up…

[lexlawuk]

Update: UK Immigration White Paper 2025

On 12 May 2025, the UK Government released its comprehensive immigration white paper titled Restoring Control Over the Immigration System, marking a significant shift in the nation’s immigration policy. The proposed reforms aim to reduce net migration, focusing on tightening visa regulations across work, study, and settlement routes. Key Reforms and Their Impact Elevation of Skilled Worker Visa…

[lexlawuk]

Limitation Periods in Professional Negligence: Section 14A and Recent Developments in the UK

Professional negligence claims must be brought within strict time limits. One of the most contested issues in such cases is when the “limitation clock” starts ticking. Section 14A of the Limitation Act 1980 plays a critical role in extending limitation periods where claimants were not initially aware of the relevant facts. In this article, we explore how limitation works in professional…

[lexlawuk]

How to Respond to COP8 & COP9 HMRC Tax Investigations (2025 Guide)

COP8 and COP9 are the investigations that HMRC starts in cases involving tax avoidance and tax fraud. COP8 and COP9 are the two main Codes of Practice that are used by HM Revenue & Customs (HMRC)  to look into major tax cases involving both individuals and companies. These inquiries are carried out by the Fraud Investigation Service (FIS) of HMRC, a specialised division charged with managing…

[lexlawuk]

Case Study: Bridging Lender Enforces £1.5m Bridging Loan Despite 3rd Party Challenge

The High Court ruled in favor of HNW Lending Limited, confirming their right to enforce a £1.5 million bridging loan agreement against a property developer despite complex legal challenges regarding third-party rights and contract enforcement. The judgment confirmed HNW’s standing as a security agent under the Contracts (Rights of Third Parties) Act 1999, emphasising lenders’ rights in structured…