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23 Jul 2009, 2:15 am
Her Majesty's Treasury v Information Commissioner [2009] EWHC 1811 (Admin); [2009] WLR (D) 251 “The convention that law officers' advice to ministerial departments should not be disclosed without their consent continued to operate after the enactment of the Freedom of Information Act 2000, but was subject to the principles of that Act. [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]
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]
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]
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]
5 Mar 2014, 2:39 am by Matrix Legal Information Team
For judgment, please download: [2014] UKSC 16 For Court’s press summary, please download: Court’s Press Summary For a non-PDF version of the judgment, please visit: BAILII The post New Judgment: Commissioners for Her Majesty’s Revenue and Customs v Secret Hotels2 Ltd [2014] UKSC 16 appeared first on UKSCBlog. [read post]
19 Feb 2014, 2:18 am by Matrix Legal Information Team
For judgment, please download: [2014] UKSC 11 For Court’s press summary, please download: Court’s Press Summary For a non-PDF version of the judgment, please visit: BAILII The post New Judgment: Commissioners for Her Majesty’s Revenue and Customs v Marks and Spencer plc [2014] UKSC 11 appeared first on UKSCBlog. [read post]
26 Feb 2014, 2:13 am by Matrix Legal Information Team
For judgment, please download: [2014] UKSC 14 For Court’s press summary, please download: Court’s Press Summary For a non-PDF version of the judgment, please visit: BAILII The post New Judgment: Commissioners for Her Majesty’s Revenue and Customs v Forde and McHugh Ltd [2014] UKSC 14 appeared first on UKSCBlog. [read post]
6 Nov 2013, 2:21 am by Matrix Legal  Information Team
For judgment, please download: [2013] UKSC 69For Court’s press summary, please download: Court’s Press SummaryFor a non-PDF version of the judgment, please visit: BAILII The post New Judgment: Cotter v Commissioners for Her Majesty’s Revenue & Customs [2013] UKSC 69 appeared first on UKSC blog. [read post]
22 Aug 2012, 3:00 am
Jurisdiction of the Commissioner to consider an appeal concerning a matter being grieved Mennella v Uniondale UFSD, Comm. [read post]
23 May 2008, 2:47 am
R v Asfaw (United Nations High Commissioner for Refugees intervening)[2008] UKHL 31; [2008] WLR (D) 165 “A refugee, who arrived in the United Kingdom directly from the country of persecution in transit to a country of preferred refuge, was entitled to the protection from prosecution provided by art 31(1) of the 1951 Convention and 1967 Protocol relating to the Status of Refugees when, in attempting to leave the United Kingdom after a short stop-over she presented false… [read post]
15 May 2022, 8:19 am by CMS
In this post, Hannah Jones, Assistant Professional Support Lawyer in the Tax team at CMS, comments on Commissioners for Her Majesty’s Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd [2022] UKSC 10, a case which concerns the UK’s pre-2014 tax treatment of manufactured overseas dividends. [read post]