News

08.11.2024 - Lack of appeal against rejection of late EUSS applications does not breach Withdrawal Agreement

The High Court has dismissed a challenge to changes made to late applications to the EU Settlement Scheme which removed the right to appeal where it is not accepted that the applicant had a good reason for applying late (i.e. where the application is rejected as invalid, rather than being accepted as valid and then refused). The judicial review was brought by Here for Good, a charity providing free immigration advice on the EU Settlement Scheme. The case is R (Here for Good) v Secretary of State for the Home Department [2024] EWHC 2817 (Admin).

Background

Evidence given by a Home Office offici...

07.11.2024 - Bank of England cuts interest rates to 4.75%

UK interest rates could take longer to fall further after the Bank of England forecast that inflation will creep higher after last week's Budget.

Bank governor Andrew Bailey said rates were likely to "continue to fall gradually from here”, but cautioned they could not be cut "too quickly or by too much”.

Investors now do not expect any further rate cuts this year, with the Bank likely to hold rates at its next meeting in December.

30.10.2024 - Autumn Budget 2024: VAT Fees Impact Private Schools in the UK

In a significant change to the educational landscape, Chancellor Rachel Reeves announced in the Autumn Budget that private school fees will be subject to Value Added Tax (VAT) from January 2025. This decision effectively ends the tax advantages enjoyed by private schools due to their charitable status, which has long provided them with financial benefits.

From the start of next year, tuition and boarding fees will incur a 20% VAT, expected to generate between £1.3 billion and £1.5 billion annually for the government. Reeves highlighted that around six to seven percent of pupils in the UK are e...

30.10.2024 - The Autumn Budget 2024: A Balancing Act for British Businesses

As the leaves fall and we approach Halloween, this year's Autumn Budget has unveiled a series of significant changes to the UK's tax landscape that are likely to send ripples of concern through the business community.

Chancellor Rachel Reeves, bound by the government's manifesto pledges to avoid raising income tax, national insurance, and VAT for "working people," has had to look elsewhere to find the £40 billion needed to stabilise public finances.

Tax Hikes on Employers and Investors

One of the most talked-about changes is the increase in employer national insurance contributions, which is s...

30.10.2024 - Abolishing the Non-Dom Regime: A New Era for UK Taxation

In a significant move, Chancellor Rachel Reeves has announced the abolition of the non-dom tax regime, fulfilling a key promise from the Labour Party's manifesto. This decision comes amid ongoing debates about tax fairness and aims to ensure that those who call the UK home contribute equitably to the nation’s economy.

The Non-Dom System Explained

The non-dom regime, which has been in place for over 200 years, allowed individuals residing in the UK to exclude foreign income and gains from taxation, provided they claimed non-domiciled status. This system has faced extensive criticism for enablin...

23.10.2024 - Care home operator’s sponsor licence revoked for supplying sponsored workers to third parties

As the crackdown on sponsor licence compliance continues, in R (Tendercare Management Ltd) v Secretary of State for the Home Department [2024] EWHC 2154 (Admin) the High Court has considered another case involving the revocation of a care home operator’s sponsor licence.

In contrast to previous revocation cases, which primarily involved exaggerated or incorrect job descriptions of sponsored workers, the fundamental issue in this case was the supply of sponsored workers to other care providers. There were also issues with the care home operator’s recording of sick leave.

The revocation was chal...

03.10.2024 - Do the skilled worker salary threshold increases create an equal pay issue for employers?

In April 2024, significant changes were made to the salary thresholds for the skilled worker visa route. The general salary threshold rose from £26,200 to £38,700, along with rises to the various salary concessions including for new entrants and PhD holders. There was also a raise to the ‘going rates’ for particular roles, resulting in the salaries being matched to the 50% percentile of the Annual Survey of Hours and Earnings rather than the 25% percentile.

The end result is that for many occupations and sectors, an applicant requires a higher than average salary to secure skilled worker spons...

30.09.2024 - Upper Tribunal provides guidance on the deportation of EU nationals

What protections under EU free movement law does someone with status under the EU Settlement Scheme enjoy if they are facing deportation due to committing a criminal offence after 31 December 2020?

This question was considered by the Upper Tribunal in Secretary of State for the Home Department v Vargova (unreported, UI-2023-004566, EA/12363/2022). The answer: they have procedural rights such as the right to be notified of a decision and how to appeal it, the right to an effective remedy, and the right to a fair hearing in respect of any challenge to the decision in question. However, they do n...

19.09.2024 - Former Tax Official Highlights Challenges in UK's Tax Administration

We have observed that in recent months and years, communication with HMRC has become increasingly challenging. Our concerns are not unique; other professionals share similar views and have expressed their concerns through news articles and social media posts. Additionally, it is worth noting that similar opinions were published in separate LinkedIn posts by individuals not connected with each other, and their viewpoints are identical. To provide a firsthand perspective, we turn our attention to a former HMRC employee who articulates these shared concerns.

In a thought-provoking and candid refl...

18.09.2024 - The risks of making a fee waiver application for the purpose of “buying time” to make a different application

In some cases, if you cannot afford to pay the fee for your immigration or nationality application, or if paying the fee would result in the needs of a child not being met, you can request a fee waiver.

In this post we explain the variety of reasons that it is a very bad idea to submit a fee waiver application purely for the purpose of getting section 3C leave, with no eligibility for or intention of making the subsequent immigration application mentioned in the fee waiver application. The consequences of doing this are likely to be very severe for both the applicants. This can include impriso...