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22 Jul 2011, 1:40 am by sally
Commissioners for HM Revenue and Customs v Jones [2011] EWCA Civ 824; [2011] WLR (D) 236 “The first tier and upper tribunals were statutory appellate tribunals which had not been given any original jurisdiction for resolving disputes as to whether or not goods were imported legally for personal use. [read post]
6 Oct 2009, 3:19 pm
Do read the whole thing, but I'll excerpt here the passage on Jones v. [read post]
22 Apr 2022, 9:39 am
Commissioner (abuse of discretion in denial of cert., violation of due process) Jones v. [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]
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]
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]
4 Jan 2019, 6:47 pm by Sme
Contract/Noncompete/Trade Secret/Wrongful Termination*Jones v. [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]
24 Jun 2011, 9:44 am by Greg Herman-Giddens
Fourth Circuit Court of Appeals, under whose jurisdiction North Carolina falls, overruled a Tax Court decision and upheld a Treasury regulation that provides for a two-year statute of limitation on claims for innocent spouse relief (Jones v. [read post]
5 Apr 2010, 9:56 pm by Josh Wright
That is the latest salvo from Commissioner Rosch in discussing Judge Easterbrook’s opinion in Jones v. [read post]
15 Jun 2011, 4:45 pm by Peter
From the Journal of Accountancy: The United States Fourth Circuit Court of Appeals overturned a Tax Court decision and upheld a Treasury regulation that sets a two-year statute of limitation on claims for innocent spouse relief (Jones v. [read post]
25 Jul 2018, 7:06 am by CECILY WHITE
The Supreme Court (Lord Lloyd-Jones, with whom Lady Hale, Lord Mance, Lord Kerr and Lord Wilson agreed) unanimously allowed the Commissioner’s appeal. [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]
15 Apr 2008, 7:36 am
Lackey was assigned to a case called Jones et al v. [read post]