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The post Cotter v Revenue and Customs Commissioners [2013] UKSC 69 appeared first on UKSCBlog. [read post]
30 Oct 2011, 5:04 am by Mark Spinney, Olswang LLP
On 19 October 2011, the Supreme Court (Lord Hope, Lord Walker, Lord Mance, Lord Clarke and Lord Wilson) released its decision in the joined cases of R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue & Customs and R (Gaines-Cooper) v The Commissioners for Her Majesty’s Revenue & Customs [2011] UKSC 47. [read post]
30 Oct 2011, 5:04 am by Mark Spinney, Olswang LLP
On 19 October 2011, the Supreme Court (Lord Hope, Lord Walker, Lord Mance, Lord Clarke and Lord Wilson) released its decision in the joined cases of R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue & Customs and R (Gaines-Cooper) v The Commissioners for Her Majesty’s Revenue & Customs [2011] UKSC 47. [read post]
3 Jul 2011, 4:12 am by Blog Editorial
This week, the Supreme Court will consider the linked appeals of R (Davies & Anor) v The Commissioners for Her Majesty’s Revenue and Customs and R (Gaines-Cooper) v The Commissioners for Her Majesty’s Revenue and Customs which are to be heard on Wednesday 6 and Thursday 7 July 2011 by Lords Hope, Walker, Mance, Clarke and Wilson. [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]
28 Jul 2021, 8:49 am by CMS
In this post, Tim Sales, a partner in the Dispute Resolution team at CMS, and Hannah Jones, who works in the Tax team at CMS, comment on the decision handed down by the UK Supreme Court in the matter of R (on the application of Haworth) v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 25. [read post]
2 Jul 2021, 2:00 am by Matrix Legal Support Service
In order to avoid capital gains tax on the disposal of shares held by the trust, Mr Haworth was advised that the existing Jersey trustees should resign in favour of trustees resident in Mauritius. [read post]
19 Jan 2024, 9:16 am by CMS
The Supreme Court cited with approval its previous guidance given in the case of Fowler v Commissioners for Her Majesty’s Revenue & Customs [2020] UKSC 22 on the application of deeming provisions in legislation. [read post]
15 Oct 2021, 4:00 am by Public Employment Law Press
[The Commissioner adopted the ALJ's findings and recommendation.] * In Kelly v Levin, 81 A.D.2d 1005, the Appellate Division held if a jury finds a person guilty beyond a reasonable doubt, or the charged individual enters a plea of guilty, a disciplinary hearing officer need hear no other evidence to render a verdict of guilty regarding a parallel charge in an administrative disciplinary proceeding brought against that individual. [read post]
15 Oct 2021, 4:00 am by Public Employment Law Press
[The Commissioner adopted the ALJ's findings and recommendation.] * In Kelly v Levin, 81 A.D.2d 1005, the Appellate Division held if a jury finds a person guilty beyond a reasonable doubt, or the charged individual enters a plea of guilty, a disciplinary hearing officer need hear no other evidence to render a verdict of guilty regarding a parallel charge in an administrative disciplinary proceeding brought against that individual. [read post]
21 May 2019, 10:00 pm by Joe
If correct, the sale would have immediately triggered the gain from the original relinquished property. [read post]
22 Jul 2013, 3:55 am by Peter Mahler
If my wager is correct, there’s no better advertisement for the commissioners’ wisdom than Breidbart v. [read post]
2 Dec 2013, 1:38 pm
After gaining his trust and confidence, Hart confessed to killing his daughters. [read post]