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24 Apr 2014, 7:07 am by David Fraser
The Supreme Court has just issued its decision in the case of Ontario (Community Safety and Correctional Services) v. [read post]
17 Dec 2009, 3:14 pm
An interesting and correct decision from the Tennessee Court of Appeals, in Steele v. [read post]
4 Dec 2023, 7:00 am by Public Employment Law Press
Commissioner of Revenue Business Law, Constitutional Law, Government and Administrative Law, Tax Law Minnesota Supreme Court   Gray v. [read post]
4 Dec 2023, 7:00 am by Public Employment Law Press
Commissioner of Revenue Business Law, Constitutional Law, Government and Administrative Law, Tax Law Minnesota Supreme Court   Gray v. [read post]
17 Dec 2007, 9:44 pm
In X v Transport Company [2007] PrivCmrA 26, the Office investigated whether there was an improper disclosure of personal information relating to a medical assessment. [read post]
15 Jul 2022, 6:55 am by CMS
In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Commissioners for Her Majesty’s Revenue and Customs v NHS Lothian Health Board [2020] CSIH 14. [read post]
27 Nov 2020, 1:46 am by Matrix Legal Support Service
She holds that the “value” of a stake for the purposes of section 11(10)(a) is what a person would pay for it in the open market. [read post]
26 May 2020, 9:16 am by Matrix Legal Support Service
Article 7 of the Treaty provides that self-employed persons are taxed only where they are resident (i.e. [read post]
30 Jul 2021, 4:24 am by Matrix Legal Support Service
The five principles governing estoppel by convention were outlined in the decision of Briggs J in Revenue and Customs Commissioners v Benchdollar [2009] EWHC 1310 (Ch). [read post]
1 Jul 2010, 12:00 am by Sex Offender Issues
FABIAN On August 7, 2008, the district court committed Peterson to the Commissioner of the Minnesota Department of Corrections for one year and one day for his conviction of failing to register as a predatory offender. [read post]
16 Oct 2014, 11:19 am by MBettman
R.C. 5747.24(C)(failure to file the appropriate statement with the Ohio Tax Commissioner creates a rebuttable presumption that a person is domiciled in Ohio for tax purposes) Sturgeon v. [read post]
2 Feb 2023, 8:42 am by CMS
In this post, Jack Prytherch, Of Counsel in the Tax team at CMS, previews the decision awaited from the Supreme Court in Moulsdale t/a Moulsdale Properties v Commissioners for His Majesty’s Revenue and Customs. [read post]
24 Feb 2010, 4:22 am
”The Commissioner dismissed the appeal on technical grounds: the superintendent, a necessary party because his employment status and benefits could be affected, was neither named in the caption nor personally served with a copy of the notice of petition or petition. [read post]
19 Jan 2024, 9:16 am by CMS
The Supreme Court cited with approval its previous guidance given in the case of Fowler v Commissioners for Her Majesty’s Revenue & Customs [2020] UKSC 22 on the application of deeming provisions in legislation. [read post]
5 Oct 2010, 2:52 am by war
Given what the High Court has repeatedly said “common general knowledge” means and the limitations written into s 7(3), how would a Court on appeal deal with the Commissioner’s rejection of a patent application on the Commissioner’s new approach? [read post]
2 Jul 2021, 2:00 am by Matrix Legal Support Service
., that “the principles laid down or reasoning given in Smallwood v Revenue and Customs Commissioners [2010] EWCA Civ 778 (“Smallwood”)  would, if applied to [Mr Haworth’s] arrangements, deny the asserted advantage” (“Issue 1”); and second, whether HMRC misdirected themselves in their analysis of Smallwood and whether this made a difference to HMRC’s decision to issue the follower notice (“Issue… [read post]