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1 Oct 2018, 2:09 am by CMS
Jim Hillan and Rachel Arnison, who both work in the tax team at CMS, comment on the judgment handed down by the UK Supreme Court in the Scottish appeal of Commissioners for Her Majesty’s Revenue and Customs v Taylor Clark Leisure Plc, [2018] UKSC 35: Further to our previous blog on this case, the Supreme Court has overturned the judgment of the Inner House of the Court of Session. [read post]
24 May 2018, 10:03 am by CMS
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]
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]
On 6 July 2011, the UKSC delivered its judgment in Scottish Widows plc v Commissioners for Her Majesty’s Revenue and Customs (Scotland); Scottish Widows plc No 2 v Commissioners for Her Majesty’s Revenue and Customs (Scotland); Scottish Widows plc v Commissioners for Her Majesty’s Revenue and Customs (Scotland) [2011] UKSC 32. [read post]
11 Jul 2018, 2:12 am by Matrix Legal Support Service
Claims made by Carlton were not properly regarded as claims made by Taylor Clark as representative of the VAT Group. [read post]
5 Jul 2011, 11:29 am by Louisa Warburton, Olswang
In a two day hearing starting tomorrow before Lords Hope, Walker, Clarke, Mance and Wilson, the Supreme Court will hear these conjoined appeals, which are both brought by taxpayers who are seeking to challenging HMRC’s decision to treat them as UK resident for tax purposes.  [read post]
14 Nov 2010, 7:00 am
This is the appeal in the case of Commissioners for Her Majesty’s Revenue and Customs v DCC Holdings (UK) Limited.   [read post]
13 Feb 2013, 1:37 am by Paul Caron
Jack Bogdanski (Lewis & Clark) shared with the TaxProf Email Discussion Group the Tax Court's momentous holding in Cvancara v. [read post]
On 27 and 28 October 2014 the UK Supreme Court heard Anson v The Commissioners for Her Majesty’s Revenue and Customs, a case concerning the taxation of the remitted income of an individual who is  resident, but not domiciled, in the UK. [read post]
25 May 2018, 2:00 am by Matrix Legal Support Service
Commissioners for HMRC v Taylor Clark Leisure Plc (Scotland) was heard on 11 Apr 2018. [read post]
29 Mar 2011, 4:05 am by Howard Friedman
Yesterday's Las Vegas Sun reports that the ACLU of Nevada has filed a lawsuit in federal court against the state of Nevada and Clark County (NV) challenging the constitutionality of the state law that limits the issuance of state certificates to perform marriages to clergy, judges and commissioners and deputy commissioners of civil marriage.   [read post]
28 Feb 2011, 5:45 pm
In Courtroom 1, Lords Hope, Rodger, Walker, Collins, Kerr, Clarke and Dyson will hear Commissioners for Her Majesty’s Revenue & Customs v Tower MCashback LLP 1 from Monday 21 to Tuesday 22 February 2011. [read post]
23 Feb 2009, 1:31 am
The defendant was a Clark County Commissioner in Nevada, who received benefits from a strip club owner wanting zoning concessions. [read post]