Court : House of Lords
..... the oncoming wave of litigation based on article 43) in 1999. from 1988 until 1999 the relevant provisions were to be found in a consolidating statute, the income and corporation taxes act 1988 ("icta"). the political and economic background to these changes has been described by professor john tiley, revenue law 4th ed (2000), pp 758-762. ..... statutory remedy for repayment is available. the leading examples are to be found in section 33 of the taxes management act 1970 as to income tax and capital gains tax and the finance act 1998, schedule 18, para 51 as to corporation tax. the remedy available under these provisions must be sought not later than six years after the end of ..... company in the same group. under section 247 of the income and corporation taxes act 1988 the company and its parent could jointly make a group income election which gave them the right to be treated for the purposes of act as if they were the same company. no act would be payable on the distribution by the subsidiary. .....
Tag this Judgment!Court : House of Lords
..... the judicial or administrative authorities of another contracting state; and that article 15 of the hague convention and the wider terms of section 8 of the 1985 act, when taken together, contemplate and empower this court to make such a declaration even before there are any proceedings in, or any request from, a ..... a determination by the authorities having the power within the requesting state to make authoritative decisions relating to rights over children (see professor p rez-vera, op cit, para 86). the reference to "administrative authorities" caters for those states in which some decisions about children are entrusted to bodies which are more administrative than ..... in november 2000. in december 2002, the mother brought him to england without the knowledge or consent of his father. proceedings under the child abduction and custody act 1985 and the hague convention on the civil aspects of international child abduction 1980 (cmnd 8281) ('the convention') were launched in february 2003. 21. a .....
Tag this Judgment!Court : House of Lords
..... have regard to realities rather than technicalities and that where a claim lay for the loss of income which, if earned, would have been taxed, what the plaintiff really lost was what would have remained to him after payment of tax: see parry v cleaver [1970] ac 1, 13. it was this latter case which identified ..... reasons for departing from his predecessor's percentage were reasonable and adequately explained. 30. it is generally desirable that decision-makers, whether administrative or judicial, should act in a broadly consistent manner. if they do, reasonable hopes will not be disappointed. but the assessor's task in this case was to assess fair ..... to take account of their respective "other convictions . . . and any punishment resulting from them" as provided for by section 133 (4a)(c) of the criminal appeal act 1995 as amended. 109. the appellants' complaint here is again at first blush readily understandable. these reductions are very substantially greater than the 10% reduction made by the .....
Tag this Judgment!Court : House of Lords
..... them in relation to the property includes the arrangements which they make from time to time in order to meet the outgoings (for example, mortgage contributions, council tax and utilities, repairs, insurance and housekeeping) which have to be met if they are to live in the property as their home." (emphasis supplied) oxley v ..... them in relation to the property' includes the arrangements which they make from time to time in order to meet the outgoings (for example, mortgage contributions, council tax and utilities, repairs, insurance and housekeeping) which have to be met if they are to live in the property as their home." 36. that summary was ..... thus it was considering whether defined relationships might give rise to discretionary remedies to make specific capital or income provision on separation or death. provisional proposals, not unlike those which have been enacted in the family law (scotland) act 2006, were made in consultation paper no 179 (referred to in para 44 above) and the .....
Tag this Judgment!Court : House of Lords
..... divisional court were wrong to suggest (judgment, para 301) that the act does not apply to scotland. but this provision ..... by the draftsman that the act as a whole does not apply to acts committed outside the united kingdom. (5) section 22(6). this subsection provides that the act extends to northern ireland. this is the conventional means of indicating that the act is to have effect throughout the united kingdom (see bennion, op. cit., p 284), and the ..... is not significant for present purposes. it makes clear that the act forms part of the domestic law of each of the .....
Tag this Judgment!Court : House of Lords
..... ch. 537 is another decision of the court of appeal which appears to me to be in point. it was a case concerned with sections 397 and 403 of the income tax act 1952. again, the detailed facts do not matter. what seems to me to be important for present purposes is what was said by donovan lj at 547: "i will ..... be found in several cases of which the most relevant is crossland v hawkins [1961] ch 537. this concerned section 397 of the income tax act 1952, the effect of which is now reproduced in section 660b of the 1988 act. it is, for all relevant purposes, in terms similar to section 660a, except that instead of applying when an interest under the ..... under a settlement during the life of the settlor shall be treated for all purposes of the income tax acts as the income of the settlor and not as the income of any other person unless the income arises from property in which the settlor has no interest. (2) subject to the following provisions of this section, a settlor shall be regarded as having .....
Tag this Judgment!Court : House of Lords
..... being told in bb4/02 by the commissioners that regulation 29 did not apply to their claims as they fell within section 80 of the value added tax act 1994. i was at one time attracted to the notion that that was another reason for rejecting marks and spencer ii or grundig ii as starting the disapplication period. ..... in each of those cases the united kingdom was unable to rely on the fact that the taxpayer had not made a particular claim (in one case, to a group income election, and in the other case for clearance of a payment of interest to another group company) in circumstances where, under national law, the claim was certain to be ..... -paid charges given that they were not entitled to collect them in the first place. however, that view disregards the need for states and public bodies to plan their income and expenditure and to ensure that their budgets are not disrupted by huge unforeseen liabilities. that need was particularly clear in denkavit, in which repayment was sought of the .....
Tag this Judgment!Court : House of Lords
..... matter of surprise that the revenue did not in the kilmarnock co-op case take the composite trade point. consistently from the enactment of section 8 of the income taxes act 1948, which was in materially the same terms as section 18, until the decision of lightman j in bestway (holdings) ltd v luff (1998) 70 tc ..... coherent pattern in the way that capital allowances have been granted over the years. allowances for industrial buildings were first introduced by the income tax act 1945. the legislation was consolidated, as amended, by the capital allowances act 1968, and reconsolidated, with further amendments, by caa 1990, which (with a few further amendments) was in force in 1999 ..... following activities, that is to say, ploughing or cultivating land (other than land in the occupation of the person carrying on the trade) or doing any other agricultural operation on such land, or threshing the crops of another person; or (j) for the purposes of a trade which consists in the catching or taking of .....
Tag this Judgment!Court : House of Lords
..... the individual. the same principle was applied in r (morgan grenfell and co ltd) v special commissioner of income tax [2002] ukhl 21, [2003] 1 ac 563, where section 20 of the taxes management act 1970, as amended, entitled an inspector of taxes to require a taxpayer to deliver to him such documents as were in his possession or power. section 20b( ..... that any exceptions could be entertained, so long as the privilege lasted. lord hoffmann described it in similar terms in r (morgan grenfell and co ltd) v special commissioner of income tax [2002] ukhl 21, [2003] 1 ac 563, 606-607, at para 7. 82. it is to be noted that these and other authorities dealing with privilege were ..... as not merely a procedural right but an important substantive right. lord hoffmann said this of the right in r (morgan grenfell and co ltd) v special commissioners of income tax [2003] 1 ac 563 at paragraph 7: llp is a fundamental human right long established in the common law. it is a necessary corollary of the right of .....
Tag this Judgment!Court : House of Lords
..... farms current account, but should indemnify peters personal representatives in respect of inheritance tax payable on steart farm (parts of which had development value exceeding the agricultural value). the order also directed an account of income to be taken. 49. the personal representatives appealed with permission granted by mummery lj. ..... trust as distinct and separate remedies, to confine proprietary estoppel to cases where the representation, whether express or implied, on which the claimant has acted is unconditional and to address the cases where the representations are of future benefits, and subject to qualification on account of unforeseen future events, via ..... to the encroached upon land. this, too, seems to me straightforward proprietary estoppel. there are many other examples of decided cases where representations acted on by the representee have led to the representor being estopped from denying that the representee had the proprietary interest in the representors land .....
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