Search for: "Herring v. Commissioner"
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29 Jan 2025, 8:21 am
By: Rachel V. [read post]
3 Apr 2018, 4:14 am
They contended that the Commissioner’s admission of liability and her public apology unfairly branded them as abusive thugs, which resulted in their being required to undergo the stress of a criminal trial and damage to their prospects of promotion. [read post]
31 Jul 2015, 4:00 am
In Joan Carey v Rockville Centre CSD, Comm. of Ed. [read post]
15 Jul 2022, 6:55 am
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]
25 Feb 2021, 1:06 am
On 26 and 27 January 2021, the UK Supreme Court heard the appeal in the matter of Balhousie Holdings Limited v The Commissioners for Her Majesty’s Revenue & Customs. [read post]
19 Jul 2024, 9:22 am
By: Rachel V. [read post]
3 Aug 2016, 7:42 am
R (Hicks & Ors) v Commissioner of Police for the Metropolis, heard 28-29 June 2016. [read post]
13 Mar 2018, 8:38 am
Steven Sieff, consultant in the tax team at CMS, offers a preview of the decision awaited in Project Blue Limited v Commissioners for Her Majesty’s Revenue and Customs After initially being heard by the First-tier Tribunal in 2013 and most recently by the Court of Appeal in 2016, the Project Blue SDLT case finally reached the Supreme Court of the United Kingdom on 28 February 2018. [read post]
28 Mar 2023, 5:44 am
The Supreme Court handed down its decision in AMG Capital Management, LLC v. [read post]
4 Aug 2010, 4:35 am
A request seeking permission to delay filing an appeal with the Commissioner of Education must be timely filedM.H. v Santiago Taveras, Interim-Acting Deputy Chancellor for Teaching and Learning of the New York City Department of Education, Decisions of the Commissioner of Education, Decision No. 16,097M.H., a tenured New York City teacher, appealed the denial of her objections to unsatisfactory performance ratings by the Interim-Acting Deputy Chancellor to the… [read post]
2 Mar 2010, 4:10 am
Employee’s memorandum to her superior complaining about another worker’s conduct towards her may be protected by a qualified privilegeSassaman v Brant, 2010 NY Slip Op 01634, decided on February 23, 2010, Appellate Division, Second DepartmentC. [read post]
24 May 2018, 10:03 am
Jim Hillan and Rachel Arnison, who both work in the tax team at CMS, comment on the Scottish appeal of Commissioners for Her Majesty’s Revenue and Customs v Taylor Clark Leisure Plc, on which judgment is currently awaited from the UK Supreme Court: Background Can a member of a VAT group other than the representative member make a claim on behalf of that VAT group? [read post]
15 Feb 2023, 7:48 am
As Commissioner Wilson noted in her vigorous dissenting statement to the FTC’s Notice of Proposed Rulemaking (“NPR”), the proposed rule defies the Supreme Court’s decision in West Virginia v. [read post]
25 May 2022, 6:59 am
In this post, Neal Chandru, an associate in the Tax team at CMS, previews the decision awaited from the Supreme Court in DCM (Optical Holdings) Ltd v Commissioners for Her Majesty’s Revenue and Customs (Scotland) [2020] CSIH 60. [read post]
23 Jul 2014, 9:01 pm
Her email address is hamilton02@aol.com. [read post]
21 Jan 2011, 12:46 am
On 24 November 2010, the Supreme Court handed down judgment in Holland v The Commissioners for Her Majesty’s Revenue and Customs and another [2010] UKSC 51. [read post]
18 Apr 2016, 3:00 am
In particular, the Court applied its earlier decision in Memec plc v Commissioners of Inland Revenue [1998] STC 754, and determined that the decisive factor was that the LLC was the legal owner of the LLC’s assets, which generated the profit on which the LLC was subject to tax. [read post]
10 Nov 2016, 4:55 am
The “cost components” test (C-98/98 Midland Bank plc v Customs and Excise Commissioners [2000] STC 501). [read post]
25 Aug 2021, 4:55 am
In this post, Tim Sales, a partner in the Dispute Resolution team at CMS, and Hannah Jones, who works in the Tax team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39, which concerned whether estoppel by convention applied to prevent the taxpayer disputing that HMRC had validly served a notice of enquiry. [read post]
19 Jan 2024, 6:00 am
In Holt v. [read post]
