Search for: "Herring v. Commissioner"
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16 Oct 2019, 5:09 am
On appeal from: [2017] EWCA Civ 1584 The issue in this appeal was whether a movement of capital between the United Kingdom and Jersey should be regarded as an internal transaction taking place within a single member state for the purposes of article 56 of the Treaty Establishing the European Community; and if not, whether the refusal of relief under section 23 in respect of the gift to the Coulter Trust is justifiable under EU law. [read post]
17 Feb 2016, 2:18 am
On appeal from: [2014] EWCA Civ 255 The Supreme Court unanimously dismissed the appeal concerning the circumstances in which tax repayments (and the interest thereon) received after the permanent discontinuance of the carrying on of a trade are chargeable to corporation tax. [read post]
22 Jul 2016, 3:55 am
Cases about tax avoidance attract attention, particularly in the current political climate. [read post]
6 Jan 2016, 5:17 am
This case concerns a dispute between HMRC and the Shop Direct Group as to whether a VAT repayment and an interest payment thereon are taxable to corporation tax. [read post]
8 Jul 2015, 2:59 am
On appeal from: [2013] EWCA Civ 1289 The Supreme Court unanimously dismissed the appeal concerning whether the takings from slot machines operated by the appellants were subject to VAT. [read post]
13 Jul 2016, 2:36 am
On appeal from: [2015] EWCA Civ 25 The Supreme Court unanimously allowed the appeal, in a case that considered the appropriate customs classification of a mastectomy bra imported by the appellant. [read post]
11 Nov 2012, 9:00 pm
D'Angelo v Scoppetta, 2012 NY Slip Op 06989, Court of Appeals May a letter from the Assistant Commissioner of the Fire Department of the City of New York (Department) to a firefighter advising him that he violated the Department's Code... [read post]
15 Jul 2013, 9:00 am
AC34164 - Stenner v. [read post]
13 May 2013, 2:42 pm
On April 16, 2013, the Supreme Court heard oral argument in Adoptive Couple v. [read post]
13 May 2013, 2:42 pm
On April 16, 2013, the Supreme Court heard oral argument in Adoptive Couple v. [read post]
14 Oct 2022, 6:32 am
This post is based on her recent public statement. [read post]
22 Jan 2013, 6:27 am
Scheidelman granted a façade easement encumbering a building located in a historic district in Brooklyn, New York, to the National Architectural Trust in 2004 and claimed a charitable deduction with regard to the grant on her 2004, 2005, and 2006... [read post]
31 Mar 2011, 8:23 am
Commissioner, T.C. [read post]
5 Aug 2010, 6:04 am
Declaring a school board member’s office vacant by reason of his or her unexcused absencesMargaret McQuaid Kaplan v Board of Education of the East Meadow Union Free School District, Decisions of the Commissioner of Education, Decision No. 16,113Margaret McQuaid Kaplan was elected as a member of the East Meadow Union Free School Board in May 2007. [read post]
20 Jul 2010, 2:52 am
Running for elected office could adversely affect individual’s continuation in his or her public employmentCusumano v Board of Commissioners, App. [read post]
2 Oct 2019, 3:43 am
Recently, in Jensen v. [read post]
2 Feb 2010, 4:35 pm
Commissioner that a MTF transsexual can deduct her hormone therapy and sex reassignment surgery as a medical expense, but cannot deduct her breast augmentation surgery. [read post]
23 May 2017, 12:18 pm
The Ontario Court of Appeal has now released its decision in the Gilmor v. [read post]
23 Apr 2012, 9:00 pm
Matter of Lewis v. [read post]
29 Feb 2008, 7:32 am
Foster v. [read post]
