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12 Oct 2011, 10:48 am
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]
12 Oct 2011, 10:48 am
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]
25 Apr 2022, 1:03 pm
Commissioner of Internal Revenue, arose after the Internal Revenue Service notified Boechler, P.C., a North Dakota law firm, of intent to levy on Boechler’s property to satisfy a tax penalty. [read post]
21 Oct 2009, 7:58 am
Long Beach Tax Attorney: Here is a quick summary of a recent US TAX COURT case against the Internal Revenue Service to challenge whether a minor's relative may claim a tax credit. [read post]
21 Oct 2009, 7:58 am
Long Beach Tax Attorney: Here is a quick summary of a recent US TAX COURT case against the Internal Revenue Service to challenge whether a minor's relative may claim a tax credit. [read post]
8 Feb 2016, 1:44 pm
Commissioner of Internal Revenue, issued a long and complex ruling that largely affirms the Tax Court’s decision regarding a contested evaluation of a conservation easement that resulted in significant claimed deductions. [read post]
20 May 2011, 7:26 am
It is difficult to beat the Revenue in the long term. [read post]
16 May 2011, 1:13 pm
The three linked appeals, 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) and Scottish Widows plc (Respondent) v Commissioners for Her Majesty’s Revenue and Customs, will be heard in the Supreme Court this week by Lord Hope, Lord Walker, Lady Hale, Lord Neuberger and Lord… [read post]
21 Feb 2017, 3:44 pm
In Summa Holdings, Inc. v. [read post]
27 Dec 2011, 3:44 am
The notice will appear in Internal Revenue Bulletin 2012-3 on Jan. 17. [read post]
27 Jun 2014, 7:22 am
That was the word from Internal Revenue Service Commissioner John Koskinen. [read post]
15 Jan 2022, 7:36 am
Commissioner of Internal Revenue, most justices seemed prepared to allow consideration of “equitable tolling” in tax collection due process cases – so long as a decision is written narrowly and does not spill over to support equitable tolling for other tax deadlines. [read post]
28 Apr 2014, 11:25 pm
Frank Aragona Trust v. [read post]
Cortec v Republic of Kenya: Cautionary tale on local due diligence for international mining projects
12 Aug 2021, 8:38 am
Prospecting, as such, involves cost not revenue. [read post]
6 Mar 2023, 9:01 pm
My remarks reflect solely my individual views as a Commissioner and do not necessarily reflect the views of the full Commission or my fellow Commissioners. [read post]
30 Sep 2021, 9:13 am
Commissioner of Internal Revenue, the justices will weigh in on whether the 30-day time limit to file a petition for review in the Tax Court of a notice from the IRS is a jurisdictional requirement – so that the Tax Court lacks the power to review the petition when it is filed late – or instead can be extended when circumstances warrant. [read post]
3 Feb 2010, 2:08 pm
Commissioner of Internal Revenue, 134 T.C. [read post]
30 Oct 2011, 5:04 am
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
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]
9 Jan 2023, 4:00 am
Commissioner. [read post]
