Court : House of Lords
..... [2006] stc 606 held that section 247 infringed this provision because it subjected an enterprise in the uk, namely the subsidiary of a us or japanese parent, to taxation (namely, payment of act) which a similar enterprise, namely a subsidiary of a uk parent, would (if they had made an election) not have had to pay. 8. the next ..... were seeking a remedy. i am far from satisfied it was necessary for them to do this. but despite this park j gave them the necessary leave to amend and, if amendments were desirable, then i would have thought park j had a discretion to give the leave which he did. however, his decision was overruled by the court ..... these are based on a model drafted by the organisation for economic cooperation and development ("oecd") and contain a standard article prohibiting various forms of discrimination by the tax laws of the one contracting state against nationals or residents of the other. the denial of a right of election on the ground that the parent company is not resident .....
Tag this Judgment!Court : House of Lords
..... told the basis of this statement. the judge found that mr thorpe must have been "at least a trespasser" by the law of new york. it may be that, under the first amendment, he was entitled to publish in new york notwithstanding the circumstances in which the photographs were obtained. but that does not ..... damage on the claimant, is liable to the claimant. no reason was given, and none is discernible, for this fundamental extension of the law. why should a defendant, acting wholly lawfully, be liable in such a case, although the use of unlawful means is a prerequisite of liability if he intentionally inflicts damage in any ..... customers were completed on the instructions of the receivers. 208. meanwhile the liquidators were questioning the validity of the receivers' appointment. in october 1995 obg, acting by its liquidators, started these proceedings claiming a declaration that the appointment was invalid and consequential relief including damages. in august 1997 the settlement negotiated by the .....
Tag this Judgment!Court : House of Lords
..... (5). issue (2) asks the question whether dmg made its payments of act under a mistake of law. issue (5) asks whether dmg can bring its cause of action within section 32 (1) (c) of the 1980 act. as to issue (5) i would respectfully venture an amendment to lord walker's description of the issue. lord walker has suggested that ..... legislation of a member state, such as that in issue in the main proceedings, to afford companies resident in that member state the possibility of benefiting from a taxation regime allowing them to pay dividends to their parent company without having to pay advance corporation tax where their parent company is also resident in that member state, ..... true, as lord goff observed (at p 171g), woolwich was 'convinced that the demand [was] unlawful' whereas here mr thomason, dmg's head of taxation, believed that the company was in law bound to make the payments (precisely, indeed, as lord scott would hold to be so). but i fail to see why the question whether monies are paid .....
Tag this Judgment!Court : House of Lords
..... and the statutory provisions of a general character relating to such proceedings (for example, section 6 of the sheriffs courts (scotland) act 1907 as amended and the law reform (jurisdiction on delict)(scotland) act 1971." 39. as has already been mentioned, among the matters which fall outside the scope of the convention are what it ..... of appeal. he wishes to apply for judicial review of the tribunal's decision. but to which court should he make his application? if the taxation affairs of a scottish taxpayer are dealt with by a commissioner sitting in england, should the taxpayer apply to the court of session in edinburgh or ..... appeals to appellate tribunals which, like the legislation itself, operate throughout the whole of the united kingdom. similarly with legislation operating throughout great britain. employment, taxation and immigration are instances. in these fields the primary remedy available to a citizen aggrieved by a departmental decision is to appeal against the decision in .....
Tag this Judgment!Court : House of Lords
..... 17th century, but the practice was brought to an end there after the union by section 5 of the treason act 1708. that section, which remains in force subject only to one minor amendment (see statute law (repeals) act 1977, sch i, part iv) and applies to england as well as scotland, declares that no person accused of ..... function of the courts to place limits upon the information available to the secretary of state, particularly when he is concerned with national security. provided that he acts lawfully, he may read whatever he likes. in his dealings with foreign governments, the type of information that he is willing to receive and the questions that he ..... . 26. the secretary of state submits that under the convention the admissibility of evidence is a matter left to be decided under national law; that under the relevant national law, namely, the 2001 act and the rules, the evidence which the secretary of state seeks to adduce is admissible before siac; and that accordingly the admission of .....
Tag this Judgment!Court : House of Lords
..... commission (procedure) rules 2001 (s1 2001/443) similar in effect to the siac rules already mentioned. the race relations (amendment) act 2000, inserted a section directed to national security into the race relations act 1976, and contained express statutory authority to make rules which would exclude a claimant and his representatives from the hearing and ..... applied to wider classes of life sentence prisoners, and neither applied to mandatory life sentence prisoners until section 28 of the 1997 act was amended by section 275 of the criminal justice act 2003, which came into force on 18 december 2003. common to the 1992 and 1997 rules was a requirement in rule 5 ..... with scientific accuracy. it calls for an exercise of informed and experienced judgment. under our domestic law, that judgment is entrusted to the board, which has authority under section 28(5) of the crime (sentences) act 1997 as amended to direct the release of a tariff-expired mandatory life sentence prisoner, but may not do .....
Tag this Judgment!Court : House of Lords
..... the witness should be available for cross-examination at the trial. that is, of course, what happens under the 1999 act. 13. mr starmer drew on another important strand in the case law on the sixth amendment as support for his argument that the normal form of trial in britain is also designed to give effect to a right ..... scalia j, again giving the opinion of the court, went into the historical background to the sixth amendment. on that basis he held, slip opinion, at p 14, that the principal evil against which it was directed "was the civil-law mode of criminal procedure, and particularly its use of ex parte examinations as evidence against the accused." ..... truthful child witnesses to give their evidence to the best of their ability. the introduction of article 6(3)(d) into english domestic law has therefore not altered the position in this regard. the 1999 act satisfies the requirements of article 6(3)(d). mr starmer's first challenge to its provisions must therefore be rejected. 16. the .....
Tag this Judgment!Court : House of Lords
..... detained between july and december 1957. he could have obtained his release by undertaking to observe the law and refrain from activities contrary to the offences against the state (amendment) act 1940, but instead challenged the lawfulness of the irish derogation. he failed. in para 22 of its judgment the court held that it ..... in these appeals is not whether the indefinite executive detention of these appellants under section 23 of the anti-terrorism, crime and security act 2001 ("the 2001 act") is lawful. the merits of the case against each appellant allegedly justifying his detention has not been argued in these proceedings. that issue is for ..... it makes many amendments to the 2000 act and introduces other provisions covering a number of different matters including freezing orders, weapons of mass destruction, security of pathogens and toxins, nuclear security and aircraft security. only part 4 (sections 21 to 36), being concerned with alterations in immigration and asylum law, is aimed .....
Tag this Judgment!Court : House of Lords
..... blowing up came more into the latter category. finally in united states v. caltex the supreme court, reversing the court of claims, refused compensation under the fifth amendment in respect of terminal facilities, such as wharves, rails, pumps, storage tanks and other property of oil companies destroyed at manila at the time of the japanese ..... members of the inner house who reached the same conclusion, that the line cannot be drawn so as to treat as matters separate from the actual fighting the lawful acts of destruction performed in this case in the exercise of the prerogative power. much of the debate that has taken place has related to the taking of ..... pufendorf), since it is not fair that one citizen should be required against his will to make a disproportionate sacrifice to the common wealth. a system of progressive taxation was evidently not in their minds. the majority of the writers deal with expropriation in time of war as if it did not raise any special considerations different .....
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