Court : House of Lords
..... 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 tea cakes) given on 17 august 1995 and the other (in respect of vouchers) given at the end of october 1996, just after the ecj judgment in argos distributors v comrs of customs and excise [1997] qb ..... claim. section 47(2) of the finance act 1997 provided that this amendment: shall be deemed to have come into force on 18 july 1996 as a provision applying, for the purposes of making any repayment on or after that date, to all claims under section 80 of [vata 1994], including claims made before that date and claims relating to payments made before that date. ..... . an amendment to section 80(4) of vata 1994 was enacted by section 47 of the finance act 1997 with effect from 18 july ..... . the amendment was made by section 47 of the finance act 1997 with effect from 18 july ..... claims for the repayment by the commissioners of input tax that could have, but had not, been claimed by the taxpayer in a previous accounting period had to be made under regulation 29(1) of the value added tax regulations 1995 (the 1995 regulations) rather than under section 80 of the finance act 1994 ..... this proposal became effective on 3 december 1996 under the provisional collection of taxes 1968, and was enacted by section 47 of the finance act 1997, which received the royal assent on19 march .....
Tag this Judgment!Court : House of Lords
..... the same is true of sections 660a and 660b of the income and corporation taxes act 1988 as amended by the finance act 1995. 42. ..... this connection, as long ago as 1940, in commissioners of inland revenue v payne (1940) 23 tc 610, sir wilfred greene mr discussing a somewhat more simply drafted statutory predecessor of the sections in question here, namely section 38 of the finance act 1938, said this, at p 626, in relation to a scheme whose details are not of significance for present purposes: "the word 'arrangement' is not a word of art. ..... a comparable definition of "settlement" ("includes any disposition, trust, covenant, agreement, arrangement or transfer of assets") appeared for the first time in subsection (9)(b) of section 21 of the finance act 1936 (provisions as to income settled on children), which was capable of applying to covenanted payments as well as to the income of settled property. ..... that case may be contrasted with irc v payne (1940) 23 tc 610, a decision on section 38(1) of the finance act 1938, where there was no classic settlement of property, only an income covenant in favour of a controlled private company. ..... in chamberlain v irc (1943) 25 tc 3 , for instance, the court (in applying section 38(2) of the finance act 1938) had to identify "the property comprised in the settlement" and to decide whether that settlement ("or any provision thereof") was revocable, and unsurprisingly encountered difficulties in doing so: see in this house the speeches of lord .....
Tag this Judgment!Court : House of Lords
..... lordships have to construe section 77 of the taxation of chargeable gains act 1992 ("the 1992 act") as substituted by the finance act 1995 ("the 1995 act"). ..... as amended by the 1995 act (and i shall come back to the circumstances and effect of that amendment) section 77 of the 1992 act, so far as directly material, was in the following terms: "(1) where in a year of assessment (a) chargeable gains accrue to the trustees of a settlement from the disposal of any or all of the settled property, (b) after making any deduction provided for by section 2 (2) [allowable losses] in respect of disposals of the settled property there remains an amount on which the trustees would, disregarding section 3 [annual exemptions], be chargeable to ..... the amendments to section 77 (in form, though not in substance, the substitution of a whole new section) were made by section 74 of and schedule 17, part iii, paragraph 27 of the 1995 act, in a part of the schedule headed "consequential amendments of other ..... my opinion the transactions on which the taxpayers embarked fall squarely within the language, and the likely legislative intendment, of section 77 as amended. 44. ..... " subsection (3) provided (apart from an immaterial amendment made by the finance act 1989): "in subsections (1) and (2) above 'derived property', in relation to any property, means income from that property or any other property directly or indirectly representing proceeds of, or of income from, that property or any income therefrom." .....
Tag this Judgment!Court : House of Lords
..... the text below includes minor amendments made by the finance acts 1991 and 1995. ..... section 18(3) was originally introduced by the finance act 1982 so as to reverse the decision of the court of appeal in vibroplant ltd v holland (1981) 54 tc 658, to the effect that for a plant hire company to service and repair its plant was not subjecting it to a process. ..... the respondent maco door and window hardware (uk) ltd (maco) has claimed a writing-down allowance under section 3 of the capital allowances act 1990 (caa 1990) for its accounting periods ending on 31 december 1999 and 31 december 2000, but the revenue amended macos self-assessments so as to disallow the claims. ..... if the components were stored in a separate building by the trader so that, in connection with purpose (b), they could be supplied to motor vehicle manufacturers as and when they were needed, on macos case the building would satisfy section 18(1)(f)((i), as the components would be in storage", an aspect (and hence under section 18(2) a part) of the traders business, and they would be intended to be used in the manufacture of other goods", namely motor vehicles. ..... to put the point another way, both linguistically and in the light of the way in which the two sub-sections are structured, the part of a trade envisaged by section 18(2) has the same characteristics as the trade envisaged by section 18(1): as patten j put it, [2007] stc 721 at para 40, it has to be an activity in the nature of a trade". 57. .....
Tag this Judgment!Court : House of Lords
..... the starting point is section 8 of the taxes management act 1970 ("tma 1970") (as substituted by section 90 of the finance act 1990 and largely re-substituted by section 178 of the finance act 1994) which imposes on a taxpayer a statutory obligation to make a return if required to ..... was significantly amended (in line with the white paper, improving child support (cm 2745), published in january 1995) by the child support act 1995 ("csa 1995"). ..... i can for my part accept that the draftsman in choosing the phrase "total taxable profits as submitted to the inland revenue", and parliament in enacting it in the amendments to masc, were looking towards the appropriate figure as set out in the tax return, and that the intention of parliament was to direct the process of assessment of child support in a simple and expeditious manner ..... objective of the enactment of paragraph 2a of the child support (maintenance assessments and special cases) regulations 1992 si 1992/1815 ("masc"), as added by the 1999 amending regulations, was the simplification of administrative arrangements, in the hope of speeding up the assessment of parents' liability for child support. ..... (8) another change made in 1999, by the welfare reform and pensions act 1999, was the amendment of schedule 2 to csa 1991 so as to widen the powers of the child support agency ("the csa") to obtain information from ..... had also applied for a departure direction under section 28a of csa 1991 (as amended) and regulations 24 and 25 of ddca .....
Tag this Judgment!Court : House of Lords
..... of poor persons, or for the residence of the schoolmaster or schoolmistress, or otherwise for the purposes of the education of such poor persons in religious and useful knowledge" the most striking feature of the 1841 act, and the one which has given rise to most litigation, is the statutory reverter in the third proviso to section 2: "provided also, that upon the said land so granted as aforesaid, or any part thereof, ceasing to be used for the purposes in this ..... the school's committee of management might be expected to have kept minutes of their meetings recording any important policy decisions; none were produced and put in evidence by the board of finance, and it hardly lies in their mouths to ask the court to infer a breach of trust from a gap in their own evidence. ..... this makes various amendments to the law, some of which have since been modified in technical respects by the trusts of land and appointment of trustees act 1996. ..... it was expressed to be made under the authority of the 1841 act and the school sites act 1844 (7 and 8 vict, c 37) (which made minor amendments, not now material, to the 1841 act). ..... but the argument for the appellants in this case is that until 1995 the land was continuously used for the statutory purpose chosen by the grantor, namely the education of poor persons. .....
Tag this Judgment!Court : House of Lords
..... decision of the court being framed as follows:' the question of law for the opinion of the court is whether the city of glasgow police athletic association is, within the meaning and for the purposes of section 30 of the finance act, 1921 (as amended by section 24 of the finance act, 1927), a charity, namely a body of persons established for charitable purposes only. ..... lordships did not address themselves to a discussion and decision of the question of law submitted for their opinion, whether the city of glasgow police athletic association is, within the meaning and for the purposes of section 30 of the finance act, 1921 (as amended by section 24 of the finance act, 1927) a charity, namely a body of persons established for charitable purposes only. ..... my lords, the respondents claim that they are entitled to exemption from income tax under section 30 of the finance act, 1921, as amended by section 24 of the finance act, 1927. ..... association is such a body, it is not disputed that the profit of 1,214 resulting from its annual amateur sports meeting, held during the year ending 30th september, 1950, is exempted from income tax by section 30 (1) (c) of the finance act, 1921 as amended by section 24 of the finance act, 1927. ..... it is agreed that the profits of a trade, namely the holding of annual athletic sports, carried on by them, will be exempt from income tax under schedule d, by virtue of section 30 (1) (c) of the finance act, 1921, as amended by section 24 of the finance act, 1927. .....
Tag this Judgment!Court : House of Lords
..... " it may be added, however, by way of contrast, that such surpluses were held liable to be included in computing profits for the purposes of corporation profits tax, by virtue of the express provisions of paragraph (h) of subsection (2) of section 53 of the finance act, 1920, the material part of which provides, "profits shall include in the case of mutual trading concerns the surplus arising from transactions with members. ..... house by the appellants upon the assumptiondictated by the form of the case statedthat the relevant terms of the contracts of insurance between the company and its members were such that, apart from section 31 of the finance act, 1933, no taxable profit could thereby arise to the company. ..... the section under discussion, section 31 of the finance act, 1933, is clearly a remedial section, if that is a proper description of a section intended to bring further subject-matter within the ambit of taxation. ..... participators, and that the surpluses arising on its transactions would not have been assessable to income tax, in view of the decisions already referred to, but the crown maintains that such liability is imposed by the provisions of section 31 of the finance act, 1933, the material part of which enacts as follows: "31. ..... it is not disputed that the assessment was made on the footing that such surplus constituted profits chargeable to income tax by virtue of section 31 of the finance act, 1933, and could not otherwise be justified. .....
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 ..... 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 ..... first, section 77a was added by section 18(1) and (4) of the finance act 2003 with effect ..... section 77a was introduced by the finance act 2003, and was therefore not in force when the events ..... of this form of sales tax throughout all the member states of the eu: see part i of the finance act 1972, which brought the then directives into force in the uk following its accession to the eec. ..... can, at any rate with hindsight, be recognised as a case of unlawful object (or lawful means) conspiracy, since (on the facts found) the union did not have the justification of advancing its own interests, and was acting primarily for the purpose of punishing and injuring leathem (see especially the speeches of lord macnaghten at p 511 and lord shand at p 515; lord lindley, however, at p 538 seems to have regarded it as a case of ..... appeal, counsel for the commissioners declined on instructions, for reasons which he explained to the court, to seek to amend to plead that the conspirators predominant purpose was to injure the commissioners. ..... syndicates ltd [1995] 2 ac .....
Tag this Judgment!Court : House of Lords
..... well-settled presumption against a statute being construed as having extra-territorial effect (see ex parte blain (1879) 12 ch d 22) is ousted by a sufficient indication that in this case parliament did intend section 555 (2) of the income and corporation taxes act 1988 ("icta 1988") and its associated provisions (re-enacting provisions originally introduced by section 44 of and schedule 11 to the finance act 1986) to apply to a payment made by a person neither resident nor having any tax presence in the united kingdom. ..... statutory provisions were first enacted in the finance act 1986, section 44, and schedule 11 to that act under which the 1987 regulations were made. ..... of the 1988 act, containing sections 555 to 557 and consolidating schedule 11 of the finance act 1986, was intended not just to provide improved collection machinery but also to expand the ambit of the basic tax charge under schedule d imposed by what became section 18(1)(a)(iii) of the 1988 act. ..... to understand the submissions about section 555 and 556 that have been made to your lordships it is necessary to refer to the problems about the tax treatment of foreign entertainers and sportsmen that led to the enactment of the relevant provisions of the finance act 1986. ..... the closure notice gave rise to a notice of amendment of mr agassi's self-assessment tax return proposing the addition of an income tax charge of 27,500 ..... ('nike') dated 1 january 1995: the other was a contract with head sport ag ('head') dated 1 january .....
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