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29 Jul 2015, 3:49 am by Matrix Legal Information Team
In giving the lead majority judgment Lord Sumption stated that the conditions for liability to the tax charge in ss 591C(4)-(6A) of the Act only make sense on the footing that the “cessation of the approval of the scheme” is the effective date of the withdrawal of the approval and not the date of the notice itself. [read post]
24 Jul 2015, 7:56 am by Matrix Legal Information Team
John Mander Pension Scheme Trustees Limited v Commissioners for Her Majesty’s Revenue and Customs, heard 16 June 2015. [read post]
14 Nov 2014, 8:18 am by Joy Waltemath
To determine whether an entity is an “arm of the state,” the Eleventh Circuit evaluated four factors outlined in Manders v. [read post]
6 Jul 2015, 1:07 am by Matrix Legal Information Team
John Mander Pension Scheme Trustees Limited v Commissioners for Her Majesty’s Revenue and Customs, heard 16 June 2015. [read post]
2 Apr 2009, 5:06 am
 Defendant responded that plaintiffs may not “gerry-mander their lawsuit to circumvent CAFA,” citing Freeman v. [read post]
20 Jul 2015, 2:59 am by Matrix Legal Information Team
John Mander Pension Scheme Trustees Limited v Commissioners for Her Majesty’s Revenue and Customs, heard 16 June 2015. [read post]
13 Jul 2015, 1:04 am by Matrix Legal Information Team
John Mander Pension Scheme Trustees Limited v Commissioners for Her Majesty’s Revenue and Customs, heard 16 June 2015. [read post]
11 Sep 2015, 1:00 am by Adebayo Lanlokun, Olswang LLP
Lord Hodge, with whom Lord Carnwath agreed, provided a dissenting judgment and specifically addressed the issue of retrospective assessment, citing the general principle stated in W T Ramsey Ltd v Inland Revenue Comrs [1981] UKHL 1 that, despite the fact that legislation to counter tax avoidance as a matter of sound policy may involve provisions with retroactive effect, this does not negate the need for clear and positive words as to the retrospective effect of the legislation. [read post]
22 Jun 2015, 1:26 am by Matrix Legal Information Team
John Mander Pension Scheme Trustees Limited v Commissioners for Her Majesty’s Revenue and Customs, heard 16 June 2015. [read post]
4 Jul 2017, 7:03 am by Poppy Rimington-Pounder
 The Supreme Court held that the Appeal Court had not applied the correct test from R (Bagdanavicius) v Secretary of State for the Home Department, which for threats from third parties is whether the state has failed to provide reasonable protection against harm inflicted by non-state agents. [read post]
12 Jun 2015, 9:07 am by Matrix Legal Information Team
TN & MA (Afghanistan) (AP) v Secretary of State for the Home Department; AA (Afghanistan) v Secretary of State for the Home Department, heard 2-5 March 2015. [read post]
29 Jun 2015, 2:02 am by Matrix Legal Information Team
John Mander Pension Scheme Trustees Limited v Commissioners for Her Majesty’s Revenue and Customs, heard 16 June 2015. [read post]
14 Jan 2023, 1:38 am by Florian Mueller
Manders has repeatedly managed to get elected to the European Parliament on different ballots, but has never been put in a position of power. [read post]