Court : House of Lords
..... tax, but also some of the very complex provisions, now repealed, which formed chapter va in part vi of the income and corporation taxes act 1988 ("icta 1988"). 5. chapter va was introduced by the finance act 1994 to provide some measure of relief in respect of a long-standing grievance of ..... companies (such as mellham) which had (directly or through subsidiaries) overseas earnings which attracted double taxation relief ("dtr") (see generally peter harris, "the foreign income dividend scheme: a damage assessment" [1997] btr 82). such a company might pay amounts of act ..... if the treasury considers that the deterrent is insufficiently severe it can (within the limits of what is authorised by section 178 of the finance act 1989) provide a stiffer sanction. but the notion of a perpetual liability to pay interest, subject only to the possibility of administrative remission .....
Tag this Judgment!Court : House of Lords
..... ) importance to it in his printed case and his oral submissions. 46. the expression "derived property" seems to have appeared first in a taxing statute in section 28 of the finance act 1946, in provisions designed to charge higher rates of income tax on some categories of income covenants and other settlements of property in which the settlor retained a beneficial interest ..... the settlement). 48. in 1995 parliament decided to rationalise the ragged patchwork of provisions which had come to be included in part xv (settlements) of the 1988 act. chapters i and ii and part of chapter iii (including sections 683 to 685) were repealed. instead sections 660a to 660g were enacted. section 660a (1) and (2) provide as follows: "(1) income arising under .....
Tag this Judgment!Court : House of Lords
..... the existing law of the island or its dependencies, wholesale, with the law of england. therefore, when the chagos archipelago was separated from mauritius in 1965, chapter 29 of magna carta formed no part of its statute law. 85. on 1 february 1984, however, section 3 of the british indian ocean territory courts ..... . there was no representation that the outer islands would be resettled irrespective of the findings of the feasibility study, or that her majestys government would finance resettlement, and it was implicitly acknowledged that observance of its treaty obligations might in future oblige the government to close the outer islands. but there was ..... . the united kingdom therefore made the british indian ocean territories order 1965 si no 1920 (the biot order) which, under powers contained in the colonial boundaries act 1895, detached the chagos archipelago (and some other islands) from the colony of mauritius and constituted them a separate colony known as biot. the order created .....
Tag this Judgment!Court : House of Lords
..... that under the act persons subject to immigration control who wished to marry in the uk must meet an additional qualifying condition before they can give notice of the marriage: they must have an entry clearance or be settled in the uk or (relevantly to this appeal) have a home office certificate of approval". chapter 1, section ..... 91 a-dr 61); denial to a husband and wife of the opportunity to enjoy sexual relations while they were both in prison (x and y v switzerland (1978)13 dr 241); denial to a husband of authority to oppose an abortion undergone by his wife (boso v italy appn no 50490/99, 5 september 2002); ..... the government can adopt whatever policy it chooses without even laying it before parliament for scrutiny. the current policy is contained in the published immigration directorates instructions", chapter 1, section 15. this does not depend upon any reasonable assessment, either of the immigration advantage which the marriage might bring, or of the genuineness of the .....
Tag this Judgment!Court : House of Lords
..... is by no means remote. it is not at all unknown for the advent of children and family responsibilities, which bring such a radical change to the finances and everyday lives of the couple, to lead to a breakdown in their relationship. if the relationship does break down, the parent who is the primary carer ..... assessment of prospective adopters, followed by: 3.39 . . . many prospective adopters approach adoption wishing to adopt a healthy baby. however, as outlined in the previous chapter, there are very few healthy babies who need adoption in northern ireland today. indeed, it is a global phenomenon that the demand for the type of children usually ..... time when laws were made for northern ireland, except in relation to reserved matters, by the parliament of northern ireland established by the government of ireland act 1920. that act never came into force in relation to the south, but it established the parliament of northern ireland, which legislated on matters within its competence until .....
Tag this Judgment!Court : House of Lords
..... . section 77 prescribes a long-stop time limit, normally six years in the section as originally enacted and now three as substituted by section 47(10) of the finance act 1997, on the making of assessments, including assessments for penalties, interest or surcharge, under section 76. 16. two further provisions, added to vata 1994 by amendment ..... in connection with computers and various other equipment of a similar nature which it specifies. 17. secondly, section 55a was added by section 19(1) of the finance act 2006, together with section 26ab which provides for the adjustment of accounts to give effect to it. it introduced a system known as reverse charge accounting which ..... to the point by his earlier disapproval (at p187) of some wide observations made by lord denning mr in an interlocutory appeal in ex parte island records ltd [1978] ch 122. 93. in the long period during which this issue did not arise for decision there is, unsurprisingly, little discussion of it in the authorities. they .....
Tag this Judgment!Court : House of Lords
..... the commissioners took, at that time, as to the scope of regulation 29. the marks and spencer litigation 38. the amendment made by section 47 of the finance act 1997 was challenged by marks and spencer in very complex litigation commenced by two separate notices of appeal against the refusal of repayment claims, one (in respect of ..... time limit for claims under section 80 to recover overpaid vat would be reduced from six to three years. the amendment was made by section 47 of the finance act 1997 with effect from 18 july 1996. there was no transitional provision. similarly regulation 29 of the 1995 regulations was amended by the addition of paragraph (1a ..... misleading. the guiding principles are those set out in the seminal judgment of the ecj in amministrazione delle finanze dello stato v simmenthal spa, case-c 106/77 [1978] ecr 629, paras 2024. the importance and binding nature of these principles has recently been explained by peter gibson lj in autologic plc v inland revenue commissioners .....
Tag this Judgment!Court : House of Lords
..... wife's tax affairs (even if she had written to the revenue) was only changed in 1978 (see the taxation of husband and wife, 1980, cmnd.8093, para25). 63. the final stage, reached when the relevant provisions of the finance act 1988 came into force in 1990, was to abolish the aggregation rule altogether and treat them ..... was made. (2) a person shall be deemed for the purposes of this chapter to have made a settlement if he has made or entered into the settlement directly or indirectly, and, in particular, but without prejudice to the generality of the ..... property given or any derived property is or will or may become, in any circumstances whatsoever, payable to or applicable for the benefit of the donor. 660g.(1) in this chapter 'settlement' includes any disposition, trust, covenant, agreement, arrangement or transfer of assets, and 'settlor', in relation to a settlement, means any person by whom the settlement .....
Tag this Judgment!Court : House of Lords
..... effect from 8th september 2003 (and so not applicable to the subject-matter of this appeal), s.320 of the finance act 2004 in fact means that the provisions of s.32(1)(c) of the limitation act 1980 no longer apply to mistakes of law relating to a taxation matter under the care and management of the revenue. ..... award. interest in unjust enrichment 166. it is a topic which has until recently attracted relatively little attention from english restitution scholars. the most extensive treatment may be the chapter entitled "interest" by professor francis rose in birks and rose, eds. lessons of the swaps litigation, (2000) pp291-328. there is also a useful survey by ..... law revision committee, chaired by lord hanworth mr (cmd 4546). the act expanded the circumstances in which interest might be awarded, to provide for the discretionary award of simple interest on any debt or damages for which judgment was given by a court. in june 1978 the law commission issued a report on interest (law com no 88 .....
Tag this Judgment!Court : House of Lords
..... may only be brought with the leave of the court of appeal or of the house of lords: administration of justice (appeals) act 1934, section 1(1); judicature (northern ireland) act 1978, section 42. it has been suggested that the privilege should be discontinued when the jurisdiction of the house of lords is transferred to ..... northernwas] barely trading other than attempting to realise the assets [it] had." 8. the position therefore was that the practice of providing associated companies with finance or services through a hub or flagship company ceased in 1993 when the companies which had previously filled that role went into a state of suspended animation. mr ..... developments carried out by various companies in which they held shares in varying proportions. for most of the time northern, previously called jaymarke investments ltd, had acted as treasurer, borrowing funds from the bank and paying the interest, and as employer of the staff working on all the projects. it reimbursed itself for .....
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