Court : House of Lords
..... the answer to it depends on whether the modifications that the 2004 regulations made to the 1971 act about the right of access of nationals of the a8 states to the labour market of the united kingdom, on which depends the right of residence, are compatible with ..... she appealed to a social security appeal tribunal which on 18 november 2005 allowed her appeal on the ground that income support was a social advantage and that the income support regulations discriminated against her contrary to article 7(2) of ..... benefit could be to encourage workers to work for regular employers, who might pay them the minimum wage, deduct the correct tax and ensure that the correct national insurance contributions were paid. ..... is that its exclusion from derogation ensured that any workers from poland who did obtain access to the labour market in an existing member state under its national measures enjoyed the same guarantees against discrimination as regards conditions of employment and social and tax advantages as national workers. ..... appellant mr o'hara qc said that her primary argument is that she is entitled, relying directly on article 39ec and article 7(2) of regulation 1612/68, to the same social and tax advantages as workers who are nationals of the united kingdom. ..... is made to ensure that the employer is complying with employee protection legislation, paying the national minimum wage, properly deducting tax and employee national insurance contributions and paying the employers contributions. .....
Tag this Judgment!Court : House of Lords
..... mr ainsworth (who was an inspector of taxes based at chester but became ill at the end of 2000) and some of the other appellants made their applications to the employment tribunal not only under the wtr but also under sections 13 (right not to suffer unauthorised deductions) and 23 (complaints to employment tribunals) of the employment rights act 1996 (era). ..... the working time regulations 1998 si 1998/1833 (wtr) were made under the european communities act 1972 in order to transpose into national law the provisions of the working time directive 1993/104/ec. ..... the court of justices interpretation differed from that adopted by the court of appeal (irc v ainsworth [2005] icr 1149), which had itself differed from the employment appeal tribunal. ..... in something of a throwaway line, maurice kay lj suggested, [2005] icr 1149, 1159, para 24, that, if the failure to pay the sum due under regulation 14 could indeed be treated as a violation of section 13 of the 1996 act, then the effect of section 205(2) would be that the only remedy for that failure would be under section 23. ..... held that mr ainsworth was not entitled to any payment under regulation 14, but also upheld the contention for the revenue that his only remedy for an alleged breach of regulation 14 was a complaint under regulation 30: [2005] icr 1149, 1158-1159, paras 21-24. .....
Tag this Judgment!Court : House of Lords
..... the test which siac applied in para 451 was whether there would be total denial of the right to a fair trial, taking these words to be the equivalent of complete denial in the decision of the immigration appeal tribunal in devaseelan v secretary for the home department [2003] imm ar 1, 34, para 111, which the house had approved in r (ullah) v special adjudicator [2004] ukhl 26; [2004] 2 ac ..... he referred to the joint report of amnesty international, human rights watch and the international commission of jurists of december 2 2005; tribunal record, vol 1, pages 179-223, which stated that diplomatic assurances were not an effective safeguard against torture, and to the report to the un general assembly of september 1 2004 of the un special rapporteur on torture (un document a/59/324 ..... 678. in para 30 of her opinion in that case she said that the ordinary courts should approach appeals from expert tribunals with an appropriate degree of caution, as it is probable that in understanding and applying the law in their specialised field they will have got ..... on 15 september 2005 he was served with notice of the decision of the secretary of state for the home department to deport him to algeria on grounds of national security, pursuant to section 3(5) of the immigration act 1971. ..... . the findings of siac on safety on return are therefore open to challenge only if no reasonable tribunal could have reached such a conclusion on the evidence: edwards (inspector of taxes) v bairstow [1956] ac .....
Tag this Judgment!Court : House of Lords
..... case c-62/00 [2002] ecr i-6325 paras 34-36 (marks and spencer ii): the principle of effectiveness 34 it should be recalled at the outset that in the absence of community rules on the repayment of national charges wrongly levied it is for the domestic legal system of each member state to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from community law, provided, first, that ..... but deutsche morgan grenfell was a case in which the taxpayer was claiming a refund of unlawfully exacted corporation tax and was relying on a provision in national legislation - section 32(1)(c) of the limitation act 1980 - in support of a restitutionary claim for overpaid tax going back more than six years. ..... in ec commission v united kingdom [2005] stc 582, another vat case, the ecj said in its judgment at para 25, that it is settled case law that the incompatibility of national legislation with community provisions can be finally remedied only by means of national provisions of a binding nature which have the same legal force as those which must be amended. ..... the ecj said in ec commission v united kingdom case c-33/03 [2005] stc 582, para 25: it is settled case law that the incompatibility of national legislation with community provisions can be finally remedied only by means of national provisions of a binding nature which have the same legal force as those which must be amended. .....
Tag this Judgment!Court : House of Lords
..... "no action for interest in respect of the loss of the use of monies which were ultimately set off against the paying company's corporation tax liability would lie" and that it was for national law not community law to determine whether interest should be paid in respect of the prematurely paid act (see para.46 of the advocate general's opinion and para.79 of the ecj's judgment). the ecj made clear that this submission could ..... . the court was also repeating its previous jurisprudence when it said in paragraph 85 of its present judgment that it is for the domestic legal system "to designate the courts and tribunals having jurisdiction and to lay down the detailed procedural rules governing actions for safeguarding rights which individuals derive from community law, provided, first, that such rules are not less ..... . both park j ([2004] ewhc 2387 ch); [2004] stc 1178 and the court of appeal, consisting of chadwick, laws and jonathan parker ljj, ([2005] ewca civ 389; [2005] stc 687) held that community law, and in particular the principles laid down by the european court in the metallgesellshaft case, require english domestic courts to give a full remedy or full compensation in order to ..... in its "discussion paper on interest on debt and damages" (no 127, 2005), para 8.18 the scottish law commission said that it endorsed the view of the law society of england and wales in their response to the law commission's consultation paper that "simple interest never provides a .....
Tag this Judgment!Court : House of Lords
..... dividends by a subsidiary to its parent company but the fact that subsidiaries, resident in the united kingdom, of parent companies having their seat in another member state were required to pay that tax in advance whereas resident subsidiaries of resident parent companies were able to avoid that requirement. 84. according to well-established case law, the right to a refund of charges levied in ..... including professor andrew burrows, "restitution in respect of mistakenly paid tax", (2005) 121 lqr 540, professor steve hedley, "tax wrongly paid - basis of recovery - limitation" [2005] clj 296, robert stevens, "justified enrichment" (2005) 5 ouclj 141, graham virgo, "deutsche morgan grenfell: the right to restitution of tax paid by mistake rejected" [2005] btr 281, sir jack beatson, chapter 9 ("unlawful ..... nationals of any member state established in the territory of another member state" (para 41) at paragraph 54 the ecj explained that "to afford resident subsidiaries of non-resident companies the possibility of making a group income election would do no more than allow them to retain the sums which would otherwise be payable by way of [act] until such time as mainstream corporation ..... 85. in the absence of community rules on the restitution of national charges that have been improperly levied, it is for the domestic legal system of each member state to designate the courts and tribunals having jurisdiction to lay down the detailed procedural rules governing actions for safeguarding .....
Tag this Judgment!Court : House of Lords
..... no interference by a public authority with the exercise of this right except such as is in accordance with the law and is necessary in a democratic society in the interests of national security, public safety or the economic well-being of the country, for the prevention of disorder or crime, for the protection of health or morals, or for the protection of ..... treatment of same-sex partners as two individuals on a "stand-alone" basis extended, prior to 5 december 2005, across the whole social security system; it affected therefore not merely the calculation of child support benefit but also for example income support, job-seekers' allowance, housing benefit and council tax benefit; and it was, the secretary of state has informed your lordships, one which was "in general" ..... "margin of appreciation" in petrovic is thus to be understood in another sense, as referring to the freedom of national courts, or member states, to provide for rights more generous than those guaranteed by the convention, though not as the ..... provide for rights more generous than those guaranteed by the convention, but such provision should not be the product of interpretation of the convention by national courts, since the meaning of the convention should be uniform throughout the states party to it. ..... relying on section 6 of the interpretation act 1978 the tribunal felt able to read the definition of "unmarried couple" as "a man or a woman and a woman or a man who are not married to each other but are living .....
Tag this Judgment!Court : House of Lords
..... but for the existence of a crown interest or duchy interest could not, be carried out unless authorised under, or under any provision of (i) part i of the planning (listed buildings and conservation areas) act 1990 and for which, except in the case of a crown interest or a duchy interest, consent has been obtained under any provision of that part, but does not include any works of repair or ..... issue is whether the expression "protected building" in item 2 of group 6 in schedule 8 to the value added tax act 1994 ("vat act 1994") includes an outbuilding which is not itself listed under the planning (listed buildings and conservation areas) act 1990 ("the 1990 act"), but is protected under that act because it is (and has been since the inception of the modern system of planning control in 1948) a structure ..... the general legislative purpose of both regimes is the protection of the national heritage, and the particular purpose of the extending provisions is to ensure that not only the heritage property itself ..... tax tribunal. ..... there is therefore no discourtesy to the careful decision of the tribunal chairman, or to the full and clear judgment of etherton j, if i proceed ..... the tribunal's decision (released on 4 july 2000) was in favour of the taxpayer, zielinski baker and partners limited (a firm of planning and development consultants, building surveyors and project managers who act for ..... detail in the decision of the birmingham vat and duties tribunal (chairman, mrs j c mitting). .....
Tag this Judgment!Court : House of Lords
..... russell l.j, on the contrary, appears to take the view that the case for and against the benefits to be conferred is to be decided by some tribunal which shall determine whether the humane and generous sentiments exhibited in a desire to save animals from suffering may not be outweighed by the benefits conferred by ..... my lords, the question raised in this appeal is whether the national anti-vivisection society, which i will call the society, is a body of persons established for charitable purposes only within the meaning of section 37 of the income tax act, 1918, and accordingly entitled to exemption from income tax upon the income of its investments. ..... yet if the argument be that the tribunal is to make up its mind on the evidence called before it, i cannot see where it can stop short of determining the matter on the ordinary principles upon which courts act in deciding upon a conflict of evidence, nor can i see any method of determining what preponderance of weight is to incline the scale sufficiently to one side ..... at least capable of the interpretation that the court has to determine whether the gift comes within the category of things beneficial to the public, not whether on balance the tribunal holds that the disadvantages attached to it outweigh its benefits. ..... , then, being prima facie charitable, must remain charitable unless its charitable nature is taken away because on the whole it does more harm than good in the eyes of some tribunal authorised to determine that question. .....
Tag this Judgment!Court : House of Lords
..... of the regular activities of the directing mind in his office, then it is unrealistic in the extreme to consider that the manager is the directing mind of the companywhere the criminal act is totally in fraud of the corporate employer and where the act is intended to and does result in benefit exclusively to the employee-manager, the employee-directing mind, from the outset of the design and execution of the criminal plan, ceases to be ..... he also made some interesting observations touching on the victim issue (para 55): in my judgment, the tribunal correctly concluded that there should be attribution in the present case, since the company could not sensibly be regarded as ..... shows confusion of thought, since if the trader had been convicted of the more serious offence under section 96 of the singapore income tax act it would have been guilty of deliberate and dishonest tax evasion and could not have been described as an innocent party. ..... recent cases is the decision of the court of appeal in bank of india v morris [2005] bcc 739, one of the many cases concerned with the fallout from the collapse of bcci ..... could not be prayed in aid by sandr in answer to claims framed by the banks in deceit - standard chartered bank v pakistan national shipping corpn (nos 2 and 4) [2002] ukhl 43; [2003] 1 ac 959. ..... propositions, but the better accepted view is that a duty is owed by directors to the company (and not to the creditors themselves: kuwait asia bank ec v national mutual life nominees ltd. .....
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