Court : UK Supreme Court
..... to that reference. there is here, however, a minor paradox, since the october 1992 version contains a contrary reference, reflecting the law as it was prior to the finance act 1993 which introduced section 336(3) into icta 1988 for the tax year 1993-94 (para 74 above). mr gaines-cooper had property available for his use in the ..... of profits and income encouraged in 1955 (para 84 above). the aim and function of ir20 in this respect is demonstrated by consideration of the further conditions of chapter 2. in addition to the requirements already discussed, a taxpayer seeking to take advantage of paragraphs 2.7 to 2.9 must satisfy two conditions relating to duration ..... to reside here. nicholls j dismissed the revenue's appeal against the ruling of the commissioners that he had not been resident nor ordinarily resident in the uk in 1978-79. he rejected each of the revenue's alternative arguments that (a) on the primary facts found by the commissioners mr clark had been so resident and ordinarily .....
Tag this Judgment!Court : UK Supreme Court
..... someone working at a difficult or skilful task; it may affect personal safety". in outlining the law relating to noise in chapter iii, the report identified the common law of nuisance and the noise abatement act 1960. however, chapter xiii addressed occupational exposure to high levels of noise. it noted that it had been established that "a permanent reduction of ..... to this, smith lj added six to nine months, for reasons already discussed, putting quantum in breach of its statutory duty under section 29(1) from 1 january 1978. neither quantum nor any other of the employers before the court exposed their workforce to noise levels in the "high 80s". the exposure found was in the case of ..... basis, mrs baker was awarded, for breach of statutory duty, 66.67% of 5,000 in respect of the 12 years of noise exposure which she suffered from january 1978. with regard to the common law claim, smith lj concluded that hhj inglis's holding in para 87 of his judgment (para 16 below) "cannot be faulted", and .....
Tag this Judgment!Court : UK Supreme Court
..... . that issue depends primarily on the correct construction and application of chapter 3d of the income tax (earnings and pensions) act 2003 ("itepa 2003") as inserted by the finance act 2003, schedule 22. chapter 3d consists of only three sections which are, by comparison with other chapters in part 7 of itepa 2003 (as amended), relatively simple and ..... approach these provisions on the basis that the overriding consideration is that each chapter should be applied consistently with all the others. as the commentator on the finance act 2003 in current law statutes observed, if there is any theme in the act it is one of anti-avoidance and the closing down of perceived tax ..... interpretation of 'market value' will be applied consistently throughout schedule 22 [to the finance act 2003] and that you will not adopt a different interpretation for each chapter of part 7? a: market value will be determined on a consistent basis throughout chapters 1 to 5 of part 7." mr johnston qc (appearing for hmrc in .....
Tag this Judgment!Court : UK Supreme Court
..... which attracted criticism from the court because of its restricted scope. the final chapter in the saga is reported at [2009] ukhl 8, [2009] stc 452. for present purposes, however, it is sufficient to note that section 47 of the finance act 1997 curtailed the period for a claim for repayment of vat from six ..... applicable to one of those grounds of action. in my opinion, lord walker's analysis of the compatibility of section 320 of the finance act 2004 and section 107 of the finance act 2007 with the principle of effectiveness, and of the compatibility of the latter provision with the principle of the protection of legitimate expectations ..... domestic remedies to be made available for the recovery of unduly paid tax, despite parliamentary intervention (in the form of section 320 of the finance act 2004 and section 107 of the finance act 2007) to curtail those remedies drastically and with retroactive effect. those two provisions ("the statutory cut-off provisions") are challenged as infringing .....
Tag this Judgment!Court : UK Supreme Court
..... are "proceedings relating to a commercial transaction entered into by the state" of argentina within the meaning of section 3(1)(a) of the state immunity act 1978 ("the 1978 act"). the court of appeal held that they are not. as lord phillips observes at para 20, it is common ground that the new york proceedings in ..... was founded on the fiscal agency agreement and the bonds, and consequently constituted "proceedings relating to a commercial transaction" for the purposes of the state immunity act 1978 ("the 1978 act"). 4. on 2 april 2008, david steel j granted nml permission to serve argentinaout of the jurisdiction, and service was duly effected. on 5 september ..... . section 3(1) of the 1978 act provides: "a state is not immune as respects proceedings relating to (a) a commercial transaction entered into by the state". section 3(3)(b) defines "commercial transaction" as including "any loan or other transaction for the provision of finance ". in view of this definition it is not surprising .....
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..... 2004, the international firm of chartered accountants, pricewaterhousecoopers ("pwc"), devised a marketed tax avoidance scheme ("the scheme"). in accordance with the requirements of part 7 of the finance act 2004, pwc disclosed the scheme to the commissioners for inland revenue, or her majesty's revenue and customs ("hmrc") as they became a year later and as i ..... to barristers and solicitors"; the committee included lord pearson, diplock lj, winn lj, megarry j and roger parker qc (later parker lj). to the same effect, chapter 26 of the 1983 report of the committee on enforcement powers of the revenue departments, cmnd 8822 ("the keith report"), prepared by a committee presided over by lord ..... v mulholland [1963] 2 qb 477, 489-490, in a passage approved by lord edmund-davies in d v national society for the prevention of cruelty to children [1978] ac 171, 243-244. 31. secondly, in three more recent cases, on the basis that lap is confined to advice given by lawyers, the courts have refused .....
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..... wholly bears the costs of the supply of fuel. 36. accordingly, the fuel management agreement is not a contract for the supply of fuel, but rather a contract to finance its purchase." 71. this decision does not appear to me to assist the commissioners in the present case. although the court of justice referred to it in its judgment, ..... to do so only on the basis of the facts which the national court puts before it (see the judgment in case 104/77 oehlschl ger v hauptzollamt emmerich [1978] ecr 791, point 4). 17. it is not for the court of justice, but for the national court, to ascertain the facts which have given rise to ..... that the charges were the consideration for a service supplied to the customers by parcelforce. the majority of the house however rejected that analysis, holding that plantiflor was acting as a principal and received consideration from its customers for providing them with the service of arranging the delivery of the plants. parcelforce made two supplies: it supplied to .....
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..... s basic contention underlying all these claims was that the provisions in united kingdom legislation which restricted group relief claims to losses of uk resident companies and, after the finance act 2000, losses of uk branches of non-resident companies were contrary to article 43 ec (now article 49 tfeu) on the freedom of establishment, and were thus ..... deficit on its loan relationships, or (b) [certain other charges and expenses] which are available for group relief, the amount may, subject to the provisions of this chapter, be set off for the purposes of corporation tax against the total profits of the claimant company for its corresponding accounting period." (a) the self-assessment regime ( ..... the many different points that have confronted them in the light of the jurisprudence of the ecj. annex a statutory framework 1. group relief is dealt with in chapter 4 of part x of icta 1988[1]. the basic provisions are section 402(1) and section 403(1), which provide so far as material that: "402 .....
Tag this Judgment!Court : UK Supreme Court
..... sutherland (dec'd) [1963] ac 235. that case was concerned with whether an arrangement was within the expression "contingent liabilities" in section 50 of the finance act 1940. as lord reid explained at p 247, at the relevant date, "the position of the company was that, by applying for and accepting allowances in ..... protection under canadian bankruptcy law to facilitate the reorganisation of the group for the benefit of its creditors. on the same day nni was placed into chapter 11 bankruptcy in the united states, whilst nnuk, fifteen of its subsidiaries and the three european subsidiaries of nnl referred to above were placed into administration ..... "the lehman administrators". the ultimate parent company of the lehman group is lehman brothers holdings inc. ("lbhi"), a company incorporated in delaware usa, which commenced chapter 11 bankruptcy proceedings in september 2008, and emerged from them in march 2013. the main uk operating company is lehman brothers international (europe) ("lbie"), an .....
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..... as amended (the relevant amendment, for those interested in the fine detail, was that made by schedule 21, para 2 of the finance act 1998, and not the further amendment made by schedule 2, para 24 of the finance act 2008, which applied only from 5 april 2008). the result was a large capital gains tax liability for mr futter and a modest ..... the reforming statute. in re abrahams' will trusts [1969] 1 ch 463 and in re hastings-bass, decd [1975] ch 42, discussed below, can be seen as a final chapter in that case law. 16. there is one further background matter to be noted. under traditional family settlements, when the modern type of discretionary settlement was still fairly rare, the ..... the claim for that of the trustee. i would, therefore, discharge the order of the judge and substitute an order that the decision of the trustees on 28 june 1978 to reject mr kerr's claim was of no effect and that the trustee should reconsider the claim." 75. the kerr case is of interest since (though not reported .....
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