Search for: "Herring v. Commissioner" Results 41 - 60 of 3,535
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25 Feb 2021, 1:06 am by CMS
  On 26 and 27 January 2021, the UK Supreme Court heard the appeal in the matter of Balhousie Holdings Limited v The Commissioners for Her Majesty’s Revenue & Customs. [read post]
28 Mar 2023, 5:44 am by John E. Villafranco
  The Supreme Court handed down its decision in AMG Capital Management, LLC v. [read post]
13 Mar 2018, 8:38 am by CMS
Steven Sieff, consultant in the tax team at CMS, offers a preview of the decision awaited in Project Blue Limited v Commissioners for Her Majesty’s Revenue and Customs After initially being heard by the First-tier Tribunal in 2013 and most recently by the Court of Appeal in 2016, the Project Blue SDLT case finally reached the Supreme Court of the United Kingdom on 28 February 2018. [read post]
4 Aug 2010, 4:35 am
A request seeking permission to delay filing an appeal with the Commissioner of Education must be timely filedM.H. v Santiago Taveras, Interim-Acting Deputy Chancellor for Teaching and Learning of the New York City Department of Education, Decisions of the Commissioner of Education, Decision No. 16,097M.H., a tenured New York City teacher, appealed the denial of her objections to unsatisfactory performance ratings by the Interim-Acting Deputy Chancellor to the… [read post]
2 Mar 2010, 4:10 am
Employee’s memorandum to her superior complaining about another worker’s conduct towards her may be protected by a qualified privilegeSassaman v Brant, 2010 NY Slip Op 01634, decided on February 23, 2010, Appellate Division, Second DepartmentC. [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]
15 Feb 2023, 7:48 am by Daniel P. Hart and Katherine Perrelli
As Commissioner Wilson noted in her vigorous dissenting statement to the FTC’s Notice of Proposed Rulemaking (“NPR”), the proposed rule defies the Supreme Court’s decision in West Virginia v. [read post]
7 Dec 2011, 3:05 am
More severe disciplinary penalty imposed by Commissioner Of Education sustainedKloepfer v. [read post]
25 May 2022, 6:59 am by CMS
In this post, Neal Chandru, an associate in the Tax team at CMS, previews the decision awaited from the Supreme Court in DCM (Optical Holdings) Ltd v Commissioners for Her Majesty’s Revenue and Customs (Scotland) [2020] CSIH 60. [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]
22 Feb 2012, 4:09 am
Commissioner’s holding office for a specified term may only be removed during such term for causeSedacca v Kelly, 2012 NY Slip Op 01319, Court of Appeals The Court of Appeals has ruled that the Nassau County Executive did not have the authority to terminate Commissioners of the Nassau County Assessment Review Commission (ARC), in the absence of cause, prior to the expiration of their fixed, statutory terms. [read post]
18 Apr 2016, 3:00 am by Matthew Wentworth-May
In particular, the Court applied its earlier decision in Memec plc v Commissioners of Inland Revenue [1998] STC 754, and determined that the decisive factor was that the LLC was the legal owner of the LLC’s assets, which generated the profit on which the LLC was subject to tax. [read post]
11 Sep 2019, 4:12 pm by Eileen McDermott
Federal Trade Commission (FTC) addressed the IPWatchdog Patent Masters Symposium on Tuesday, September 10, emphasizing three main points in her keynote: that Judge Lucy Koh's decision in FTC v. [read post]
10 Nov 2016, 4:55 am by Tom Pritchard
The “cost components” test (C-98/98 Midland Bank plc v Customs and Excise Commissioners [2000] STC 501). [read post]
25 Aug 2021, 4:55 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 Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39, which concerned whether estoppel by convention applied to prevent the taxpayer disputing that HMRC had validly served a notice of enquiry. [read post]
2 Jul 2021, 2:00 am by Matrix Legal Support Service
HMRC’s appeal to the Supreme Court raises two principal issues: first, whether HMRC formed the opinion required by section 205(3)(b) FA 2014, i.e., that “the principles laid down or reasoning given in Smallwood v Revenue and Customs Commissioners [2010] EWCA Civ 778 (“Smallwood”)  would, if applied to [Mr Haworth’s] arrangements, deny the asserted advantage” (“Issue 1”); and second, whether HMRC misdirected… [read post]