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19 Oct 2011, 2:39 am by Matrix Legal Information Team
R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue and Customs [2011] UKSC 47 On appeal from: [2010] EWCA Civ 95; [2010] EWCA Civ 83 Considered the interpretation of IR20, a booklet designed to provide guidance in relation to residence and ordinary residence of individuals, and whether the Court of Appeal had adopted the correct approach in determining if HMRC had changed its practice in relation to the application of IR20. [read post]
19 Oct 2011, 2:39 am by Matrix Legal Information Team
R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue and Customs [2011] UKSC 47 On appeal from: [2010] EWCA Civ 95; [2010] EWCA Civ 83 Considered the interpretation of IR20, a booklet designed to provide guidance in relation to residence and ordinary residence of individuals, and whether the Court of Appeal had adopted the correct approach in determining if HMRC had changed its practice in relation to the application of IR20. [read post]
6 Nov 2007, 12:49 pm
Following up on this morning's coverage, Tax Profs Gregory Germain (Syracuse) and Bradley Joondeph (Santa Clara) offer below the fold detailed analyses of yesterday's oral argument in Kentucky Department of Revenue v. [read post]
8 Mar 2009, 4:00 am
Here is the abstract: In Department of Revenue v. [read post]
9 May 2010, 1:00 am by Paul Caron
Wheeler (J.D. 2009, Pepperdine) has published Note, The Court Lends States a Break: Department of Revenue of Kentucky v. [read post]
22 Nov 2008, 6:45 am
Rev. 276 (2008): Last Term, in Department of Revenue of Kentucky v. [read post]
1 Oct 2007, 10:00 am
Joondeph (Santa Clara) has posted Practical Consequences, Institutional Competence, and Department of Revenue of Kentucky V. [read post]
24 Jul 2007, 12:00 pm
Germain (Syracuse) offers his views on the opening briefs in Department of Revenue v. [read post]
5 Nov 2007, 3:11 pm
The Supreme Court heard arguments in Kentucky Department of Revenue v. [read post]
21 May 2008, 4:11 am
Department of Revenue of Kentucky v. [read post]
6 Sep 2006, 4:17 am
Department of Revenue, No. 2004-CA-001940-MR (Kent. [read post]
3 Sep 2007, 3:09 pm
As I mentioned previously, the Supreme Court will hear Department of Revenue v. [read post]
4 Oct 2007, 1:00 am
One of our students (Julie Muething) has published an excellent note on Department of Revenue of Kentucky. v. [read post]
22 Aug 2007, 2:00 am
Joel Michael (Minnesota House of Representatives, Research Department) has posted Department of Revenue of Kentucky v. [read post]
27 Feb 2010, 1:00 am by Paul Caron
Jennings (J.D. 2010, North Carolina) has published Recent Development, To Form a More Perfect Union: Taxation, Economic Efficiency, and the Dormant Commerce Clause in Department of Revenue v. [read post]
5 Nov 2007, 3:00 am
The Supreme Court hears oral argument today in Kentucky Department of Revenue v. [read post]