Court : UK Supreme Court
Decided on : Feb-19-2014
..... the surrendering company relates to a loss in respect of which relief has been given under section 393(1) of the taxes act 1988 (carry forward of trading losses), the surrendering company must at the same time amend its company tax return for the period or, if more than one, each of the periods in which relief for that loss ..... that those claims are invalid as a matter of domestic law. they rely upon para 73(2) of schedule 18 to the finance act ("fa") 1998, which provides that "a claim for group relief may not be amended, but must be withdrawn and replaced by another claim". they say that the original claims were not withdrawn and that it follows ..... is calculated as follows. first step determine the total amount available for surrender under section 403 of the taxes act 1988 “ (a) on the basis of the information in the company's company tax return, and (b) disregarding any amendments whose effect is deferred under paragraph 31(3). second step then deduct the total of all amounts for which .....
Tag this Judgment!Court : UK Supreme Court
Decided on : Mar-05-2014
..... the carrier is a community air carrier. generally the montreal convention has force in the uk by virtue of section 1 of the carriage by air act 1961 as amended, but not in relation to community air carriers to the extent that the montreal regulation has force in the uk: section 1(2) of the 1961 ..... level 5 on the standard scale. the maximum level 5 fine on summary conviction is currently 5,000: criminal justice act 1982, as amended, section 37. there will be no maximum limit when the legal aid, sentencing and punishment of offenders act 2012, section 85, comes into effect. 13. regulation 9 is headed "compensation claims by disabled persons etc." it ..... act. the montreal regulation has direct effect in the uk by virtue of section 2 of the european communities act 1972. the montreal regulation followed the conclusion of the montreal convention. .....
Tag this Judgment!Court : UK Supreme Court
Decided on : Mar-12-2014
..... is no need for us to repeat the reasoning which is fully set out in the judgment of chadwick lj. 14. under the rules as amended when the mental capacity act 2005 came into force (the civil procedure (amendment) rules 2007 (si 2007/2204 (l20)), "patients" in rule 21.1(1)(a) has been replaced by "protected parties", and in rule ..... civil procedure rule committee power to make rules governing "the practice and procedure" to be followed in the civil courts and as further provided in schedule 1 to the act. paragraph 4 of that schedule provides that the rules may modify the rules of evidence, thus showing that where it is intended that the rules could modify the substantive ..... a child or patient has a litigation friend, shall be of no effect, unless the court otherwise orders'". kennedy lj went on to say that "provided everyone has acted in good faith and there has been no manifest disadvantage to the party subsequently found to have been a patient at the relevant time i cannot envisage any court .....
Tag this Judgment!Court : UK Supreme Court
Decided on : Jan-29-2014
..... an offence under this section and may be detained." 28. excise duty on tobacco is payable by virtue of section 2(1) of the tobacco products duty act 1979 (as amended by finance act 1981, sch 19, pt iii) which provides that tobacco products imported into or manufactured in the united kingdom are subject to a duty of excise at ..... the rates shown in a table in schedule 1 to the act. such duty becomes payable at an "excise duty point". section 1(1) of the finance (no 2) act 1992 ..... involves a measure of speculation. 54. i would therefore re-formulate the first certified question so as to properly reflect the particular circumstances of this case; in its amended form the question reads, "is a defendant precluded from appealing against a confiscation order made by consent on the ground that the consent was based on a mistake of .....
Tag this Judgment!Court : UK Supreme Court
Decided on : May-08-2014
..... of his application for judicial review. 13. the application for interim suspension came before lord boyd of duncansby on 7 november 2012, together with an application to amend the petition by deleting a's name and address and substituting initials. media organisations had not been notified of the hearing, and were not represented at it. ..... the court of session in proceedings for judicial review of a decision of the upper tribunal. in its order, the court permitted the applicant for judicial review to amend his application by deleting his name and address and substituting letters of the alphabet, in the exercise (or, as the bbc argues, purported exercise) of a common ..... lord boyd allowed the petition to be amended. he also made an order under section 11 of the 1981 act "prohibiting the publication of the name of the petitioner, or any particulars or details calculated to lead to the identification of the .....
Tag this Judgment!Court : UK Supreme Court
Decided on : Mar-26-2014
..... and management and the fifth is to enhance the accountability of charities to donors, beneficiaries and the general public (section 1b(2) of the 1993 act, as amended). the commission has five general functions, of which the third includes the investigation of apparent misconduct in the administration of charities and the fifth includes ..... communications could be maintained in legal proceedings is exempt information." 22. the charity commission was at the material times subject to the charities act 1993 (since replaced by the charities act 2011). the 1993 act, as amended, provided: "1b - (1) the commission has the objectives set out in subsection (2). (2) the objectives are- 1 the ..... (confirming mr kennedy's prior suspicions) found to be a charity which should have been, but was not, registered and operated under the charities act 1993 as amended. investigations by mr kennedy himself led to the first charity commission inquiry in june 2003. this was in turn followed by a second inquiry in .....
Tag this Judgment!Court : US Supreme Court
Decided on : Apr-23-2014
..... determinations respecting the circumstances and details of the crime. ibid. mitchell thus reiterated what carter and estelle had already established. the normal rule is that fifth amendment protections apply during trial and sentencing. because the court refused to adopt an exception to this default rule, ibid. (emphasis added), the law before and ..... give the requested instruction violated respondent s privilege against self-incrimination. the sixth circuit affirmed. held: because the kentucky supreme court s rejection of respondent s fifth amendment claim was not objectively unreasonable, the sixth circuit erred in granting the writ. pp. 3 12. (a) the difficult-to-meet standard of 28 u. s ..... -refusal-to-extend concept originated in a fourth circuit opinion we discussed at length in williams, our first in-depth analysis of the antiterrorism and effective death penalty act of 1996 (aedpa). see 529 u. s., at 407 409 (citing green v. french, 143 f. 3d 865, 869 870 (1998)). we described the .....
Tag this Judgment!Court : UK Supreme Court
Decided on : Jan-29-2014
..... )) contains the power to make rules for the purpose of carrying into effect part iii of the order whose title is "free legal aid in criminal proceedings". as amended, article 36(3) provides: "[the department of justice], after consultation with the lord chief justice, the attorney general and, where appropriate, the [relevant rules committee], ..... senior or junior counsel. they have been consistently informed that the absence of any allowance for preparation in the fixing of the fee level makes it unfeasible to act on behalf of the appellant for the payment specified. the statutory scheme 7. article 36(3) of the legal aid, advice and assistance (northern ireland) ..... there was therefore no possibility of departing from the stipulated fees. 6. following this exchange of correspondence, mr brownlee's solicitors tried to engage counsel to act for him on the sentencing hearing. this proved impossible. despite approaching various counsel, the chairman of the bar council and the bar's pro bono unit, .....
Tag this Judgment!Court : US Supreme Court
Decided on : Apr-22-2014
..... things the constitution forbids even a majority of citizens to do. the political-process doctrine, grounded in the fourteenth amendment, is a central check on majority rule. the fourteenth amendment instructs that all who act for the government may not deny to any person . . . the equal protection of the laws. we often ..... thus, un-elected faculty members and administrators, not voters or their elected representatives, adopted the race-conscious admissions programs affected by michigan s constitutional amendment. the amendment took decisionmaking authority away from these unelected actors and placed it in the hands of the voters. why does this matter? for one thing, ..... ) (o connor, j., dissenting); ante, at 11 13. that task is as difficult as it is unappealing. (does a half-latino, half american indian have latino interests, american-indian interests, both, half of both?[ 5 ]) what is worse, the exercise promotes the noxious fiction that, knowing only a person s color or ethnicity, .....
Tag this Judgment!Court : UK Supreme Court
Decided on : Apr-02-2014
..... german cause of action what she would have recovered in a german court. this has now been achieved by changing the law. section 15a of the act of 1995 (added by amendment in 2008) applies the rome ii regulation ec 864/2007 to causes of action arising after 11 january 2009. article 15(c) of the regulation ..... substantial changes were made in 1976 and 1982. for present purposes, the relevant provisions relating to pecuniary loss are sections 3 and 4 of the act of 1976, as amended by the administration of justice act 1982. they provide: "3. assessment of damages. (1) in the action such damages, other than damages for bereavement, may be awarded as ..... still the rule at common law, but it was largely superseded by the fatal accidents act 1846 ("lord campbell's act"), which created a new statutory cause of action in favour of certain categories of dependant, including widows. the 1846 act was repeatedly amended, elaborated and re-enacted, and the statutory cause of action is now contained in section .....
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