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29 Apr 2016, 9:49 pm
Since the IRS is not a party to this proceeding and in any event would not be bound by any determination of this court under Commissioner v. [read post]
28 Apr 2016, 11:29 am by David Fraser
[emphasis added] While most search engines are commercial enterprises and supported by advertising revenue, it does not charge users for search results and it does not charge content providers to be indexed in the search engine for inclusion in search results. [read post]
25 Apr 2016, 1:00 am by Matrix Legal Support Service
Eclipse Film Partners No 35 LLP v Commissioners for Her Majesty’s Revenue and Customs and another case, heard 13-14 April 2016. [read post]
19 Apr 2016, 9:30 pm by Richard L. Hasen
One loophole is the use of “social welfare organizations” under section 501(c)(4) of the Internal Revenue Code to avoid disclosure. [read post]
18 Apr 2016, 1:03 am by Matrix Legal Support Service
Eclipse Film Partners No 35 LLP v Commissioners for Her Majesty’s Revenue and Customs and another case, heard 13-14 April 2016. [read post]
11 Apr 2016, 1:00 am by Matrix Legal Support Service
On Wednesday it will also hear the appeal of Eclipse Film Partners No 35 LLP v Commissioners for Her Majesty’s Revenue and Customs and another case concerning the acquisition and disposal of licences for specified rights to distribute and/or exploit two films produced by Disney. [read post]
17 Mar 2016, 5:42 pm by Charles (Chuck) Rubin
A recent Tax Court case illustrates how the IRS was able to assess income taxes against two trust beneficiaries even though the statute of limitations for assessment had expired, via the mitigation provisions of the Internal Revenue Code. [read post]
5 Mar 2016, 3:30 am by Matrix Legal Support Service
On Wednesday 9 March the Court will hand down judgment in two cases: PMS International Ltd v Magmatic Ltd (infringement of Community registered designs) and UBS AG v Commissioners for Her Majesty’s Revenue and Customs; DB Group Services (UK) Ltd v Commissioners for Her Majesty’s Revenue and Customs (on taxation of employee bonuses in the form of shares). [read post]
26 Feb 2016, 7:58 am by Matrix Legal Support Service
UBS AG v Commissioners for Her Majesty’s Revenue and Customs, heard 3 December 2015. [read post]
22 Feb 2016, 1:00 am by Matrix Legal Support Service
UBS AG v Commissioners for Her Majesty’s Revenue and Customs, heard 3 December 2015. [read post]
14 Feb 2016, 4:02 pm by INFORRM
The judgement of HHJ Moloney QC in the curious international harassment case of Power Places Tours Inc & Ors v Free Spirit [2015] EWHC 3886 (QB) given on 10 December 20 [read post]
12 Feb 2016, 7:52 am by Matrix Legal Su
UBS AG v Commissioners for Her Majesty’s Revenue and Customs, heard 3 December 2015. [read post]
8 Feb 2016, 1:44 pm by Anthony B. Cavender
Commissioner of Internal Revenue, issued a long and complex ruling that largely affirms the Tax Court’s decision regarding a contested evaluation of a conservation easement that resulted in significant claimed deductions. [read post]
8 Feb 2016, 1:00 am by Aimee Denholm
UBS AG v Commissioners for Her Majesty’s Revenue and Customs, heard 3 December 2015. [read post]
7 Feb 2016, 4:04 pm by INFORRM
On the same day the Investigatory Powers Tribunal handed down judgment on compensation in the case of News Group Newspapers v Commissioner of Police ([2016] UKIPTrib 14_176-H). [read post]
29 Jan 2016, 7:30 am by Matrix Legal Support Service
UBS AG v Commissioners for Her Majesty’s Revenue and Customs, heard 3 December 2015. [read post]
25 Jan 2016, 12:50 am by Matrix Legal Support Service
UBS AG v Commissioners for Her Majesty’s Revenue and Customs, heard 3 December 2015. [read post]