Search for: "Herring v. Commissioner" Results 141 - 160 of 3,266
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13 Jul 2016, 2:36 am by Matrix Legal Support Service
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]
1 Apr 2020, 9:07 am by Matrix Legal Support Service
On appeal from: [2018] EWCA Civ 1515 The case concerned whether Zipvit, a trader selling vitamins and minerals by mail order, is entitled when accounting for VAT on its sales to make deductions of input VAT (the tax paid by the trader on goods and services purchased in connection with its business, as opposed to output VAT, which is the tax charged to the consumer by the trader on its goods or services) in respect of the price of postal services supplied to it by Royal Mail. [read post]
8 Jul 2015, 2:59 am by Matrix Legal Information Team
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]
16 Oct 2019, 5:09 am by Matrix Legal Support Service
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]
22 Jul 2016, 3:55 am by Jack Kennedy
Cases about tax avoidance attract attention, particularly in the current political climate. [read post]
17 Feb 2016, 2:18 am by Matrix Legal Support Service
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]
12 Apr 2016, 2:03 am by Matthew Wentworth-May
Summary This case is the latest in a long line of cases concerning the correct VAT treatment of takings from slot machines, and in particular whether the takings could be said to be VAT exempt. [read post]
6 Jan 2016, 5:17 am by Antonia Gold, Olswang LLP
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]
11 Nov 2012, 9:00 pm by Adjunct LawProfs
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]
22 Jan 2013, 6:27 am by Nonprofit Blogger
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]