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19 Oct 2011, 2:39 am
It was also held that there was insufficient evidence that HMRC had departed from IR20 as a matter of settled practice. [read post]
17 Dec 2010, 3:18 am
Al Hassan-Daniel and another v Her Majesty’s Revenue and Customs [2010] EWCA Civ 1443; [2010] WLR (D) 331 “There were perceptible and sound policy reasons why the defence of ex turpi causa non oritur actio did not form part of the Strasbourg jurisprudence, save when the matter came to just satisfaction. [read post]
5 Mar 2014, 2:39 am
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
These claims were refused by HMRC, and M&S contended that UK legislative provisions relating to this matter were contrary to art 43 EC (now art 49 TFEU) on the freedom of establishment. [read post]
19 Jan 2024, 9:16 am
In this post, Jaspal Pachu, Graham Muir and Jasleen Kaur at CMS comment on the Supreme Court’s decision in His Majesty’s Revenue and Customs v Vermilion Holdings Ltd [2023] UKSC 37, which was handed down on 25 October 2023. [read post]
26 Apr 2022, 8:06 am
In this post, Leigh McLevy, trainee solicitor at CMS, comments on the decision in Her Majesty’s Attorney General v Crosland, a case which concerns an embargoed judgment and contempt of court. [read post]
25 Jan 2021, 9:15 am
Background The M/V Majesty was carrying 25,000 mt of rice under a voyage charterparty on an amended Synacomex 90 form. [read post]
16 May 2011, 1:13 pm
Fraser v Her Majesty’s Advocate, heard 21 – 22 March 2011. [read post]
7 Mar 2013, 10:28 am
- Mere linking cannot be prohibited.This arises from attempts to stop or license Google’s über-popular news search service in Germany.The important takeaway here is that it is now clear that size matters in Germany.And this is not necessarily bad news. [read post]
25 Feb 2021, 1:06 am
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]
12 Sep 2008, 9:01 am
Her Majesty the Queen (N.S.) (31763) regard section 146(2)(b) and 146(4) of the Youth Criminal Justice Act ( 2002, c. 1 ) (YCJA), reproduced below. [read post]
5 Jan 2023, 1:59 am
When looking at claims, the Coronation Claims Office will consider matters including whether or not the role or service was performed in 1953, what the basis is for it to be performed now and the claimant’s connection to those who previously performed the role or service. [read post]
25 Nov 2013, 2:39 am
From today listed for two days in Courtroom 1 is the appeal of Commissioners for Her Majesty’s Revenue and Customs v Marks and Spencer plc. [read post]
25 Nov 2013, 2:39 am
From today listed for two days in Courtroom 1 is the appeal of Commissioners for Her Majesty’s Revenue and Customs v Marks and Spencer plc. [read post]
Case Preview: Prudential Assurance Company Ltd v Commissioners for Her Majesty’s Revenue and Customs
27 Mar 2018, 11:45 am
Pat Dugdale, consultant in the tax team at CMS, offers a preview of the decision awaited in Prudential Assurance Company Ltd v Commissioners for Her Majesty’s Revenue and Customs: The litigation arising out of the UK’s former tax rules for foreign dividends has been so protracted that there is now a generation of younger tax lawyers with no recollection of what it was all about in the first place. [read post]
23 Mar 2020, 2:30 am
Commissioners for Her Majesty’s Revenue & Customs v Parry & Ors, heard 31 October 2019. [read post]
9 Jul 2010, 11:29 am
A copy of the Court’s 88 page Opinion is here. [read post]
20 Mar 2011, 9:55 am
What decision they might or might not reach in any such appeal can only be a matter of conjecture at this stage. [read post]
1 Mar 2009, 8:46 am
The matter was discussed at a meeting between the Association of Chief Police Officers in Scotland and a forum of police board conveners last week. [read post]
21 Aug 2009, 3:04 am
Her Majesty the Queen, (NB Ct. [read post]
