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5 Jun 2007, 2:16 am
Employees’ free advice compensation is chargeable to income tax Revenue and Customs Commissioners v Barclays Bank plc Court of Appeal “Payments to former employees of a bank to compensate them for the termination of an arrangement to provide them with a free tax advice service were made in connection with past service and were chargeable to income tax as relevant benefits requiring the bank to account to the Revenue for the tax under… [read post]
17 Feb 2009, 1:56 am
SRM Global Master Fund LP v Commissioners of HM Treasury; RAB Special Situations (Master) Fund Ltd v Same; Grainger and others v Same [2009] EWHC 227 (Admin); [2009] WLR (D) 55 “Ss 5(4) and 9(2) of the Banking (Special Provisions) Act 2008 and art 6 of the Northern Rock plc Compensation Order 2008 (SI 2008/718), the [...] [read post]
18 Aug 2010, 11:00 am by Paul Caron
Commissioner: A Tax Victory for S Corporation and QSub Banks, 127 Banking L.J. 501 (2010). [read post]
24 Mar 2014, 6:21 am by Rosalind English
On 12 March 2014, the Supreme Court gave judgment in the case of R (BSkyB) v Commissioner of Police [2014] UKSC 17. [read post]
13 Apr 2018, 8:52 am by Louise Pearce
Lord Justice Sales, who delivered the main judgment, was guided by the reasoning of the House of Lords in Customs and Excise Commissioners v Barclays Bank plc [2006] UKHL 28, which determined that a defendant’s duty of compliance is owed to the court, of which the remedy for non-compliance is punishment for contempt, not civil damages. [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]
25 Mar 2016, 5:00 am by Dave Johns, Olswang LLP
Introduction On the 25 February 2016 the UKSC heard Airtours’ appeal of the decision in Airtours Holidays Transport Ltd v Commissioners for HMRC [2014] EWCA Civ 1033. [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]