Court : UK Supreme Court
..... november 2008. part 2 of the 2001 act provided for the making of freezing orders. the 2005 act provided for the making of control orders. the 2006 act, among other things, amended the definition of terrorism in the 2000 and 2001 acts to eliminate disparities between its definition in domestic law and that in various international conventions to ..... which the united kingdom is a party. the 2008 act introduced a procedure for ..... submission. in reade v smith [1959] nzlr 996 turner j sitting in the supreme court had to consider the scope of section 6 of the education amendment act 1915 (no 2), which was in the following terms: "the governor-general in council may make such regulations as he thinks necessary or expedient for .....
Tag this Judgment!Court : UK Supreme Court
..... meaning or effect of any eu instrument as a question of law which must be determined as such in accordance with the principles laid down by and any relevant decision of the cjeu: section 3 of the european communities act 1972, as substituted by the european union (amendment) act 2008, section 3 and the schedule, part 1. and ..... the sixth directive, while accepting that it might not appear fully consistent with certain objectives pursued by that directive "such as fiscal neutrality and the avoidance of double taxation" (para 55). 149. mr milne submits that this case is analogous to intiem, rather than the netherlands case, in that, while the goods are physically supplied ..... collectors are usually final consumers of the goods and services provided by redeemers, the principle described in paragraph 75 would suggest, at first sight, that final taxation should take place at the stage of that supply. since no monetary consideration is paid by the collector in so far as the goods or services are .....
Tag this Judgment!Court : UK Supreme Court
..... by taking a simple example. suppose that two individuals, a and b, have the same problem, the solution to which depends upon an application of the legal principles of taxation law to the same, or substantially the same, facts. suppose that a seeks advice from, say, freshfields, and that b seeks advice from, say, pricewaterhousecoopers. each asks ..... the preparation of returns or accounts to be made or delivered by the other for any purpose of tax ". 6. section 20b was also inserted by the 1976 act (and was amended in 1988, 1989 and 1990). section 20b(1) required an inspector, before serving a notice under section 20(1) or (3) on any person, to ..... mark agents and to licensed conveyancers see respectively section 280 of the copyright, designs and patents act 1988, section 87 of the trade mark act 1994 36. (as amended by the legal services act 2007), and section 33 of the administration of justice act 1985. then there are the provisions of section 20b of tma itself: the terms in which subsection .....
Tag this Judgment!Court : UK Supreme Court
..... , engagements and contingencies of every kind". if that was true in 1871, it is all the more true following the passing of the 1986 and 2002 acts, and as illustrated by the amendment to rule 13.12(2) effected following the decision in in re t and n ltd [2006] 1 wlr 1728, so as to extend the rights ..... creates a contingent liability which exists before the insolvency date but falls due for payment and is paid afterwards." 135. in the victoria case of lofthouse v commissioner of taxation [2001] 164 flr 106, the statute conferred upon the commissioner an indemnity against the directors of a company if tax payments under the australian equivalent of paye were ..... what has been described as depreciation is the voluntary choice of the taxpayer, but, once he has obtained such allowances, he is automatically involved by the operation of law in the payment of balancing charges, if the assets are parted with at a price greater than the written down value in the circumstances defined in section 292 of .....
Tag this Judgment!Court : UK Supreme Court
..... decision 47. the appeal in futter is concerned with incorrect advice given by solicitors as to the effect of provisions, primarily in section 87 of the taxation of chargeable gains act 1992 ("tcga"), charging capital gains tax in respect of gains realised by non-resident trustees. there were two settlements, the no 3 settlement and ..... fairly plain that it was the paramount consideration, and the trustees thought about it a great deal. but the tax advice which they received and acted on was wrong, because an amendment to section 2(4) of tcga had been overlooked. as lloyd lj put it succinctly (para 138): "they did not overlook the need to ..... also be contrary to the general disinclination of equity to insist on rigid classifications expressed in abstract terms. equity, unlike many continental systems, has not adopted roman law's classification of mistakes: error in negotio (the nature of the intended transaction), error in corpore (the subject-matter of the transaction), error in persona (the .....
Tag this Judgment!Court : UK Supreme Court
..... lord chancellor may, with the approval of the minister for the civil service, determine." 22. the section has been amended from time to time. the most significant amendment, influenced by the human rights act 1998, was the introduction of safeguards limiting the lord chancellor's right to decline to extend, or to terminate, ..... nature of the employment relationship is substantially different from the relationship between employers and their employees which fall within the category of "workers" under national law. 30. the cjeu stated in para 43 of its judgment: "it is ultimately for the referring court to examine to what extent the relationship between ..... terms used in the framework agreement which are not specifically defined therein, this directive leaves member states free to define those terms in accordance with national law and practice, as is the case for other social policy directives using similar terms, providing that the said definitions respect the content of the framework agreement .....
Tag this Judgment!Court : UK Supreme Court
..... look back into the legislative history. lord wilberforce said in farrell v alexander [1977] ac 59, 73 that self-contained statutes, whether consolidating previous law or so doing with amendments, should be interpreted, if reasonably possible, without recourse to antecedents, and that the recourse should only be had when there is a real and ..... statute was enacted the government was engaged in a far-reaching review of the taxation of life offices, as already noted (para 48 above). the outcome was sections 82 to 90 of fa 1989 (together with schedule 8 to that act, amending part xii of icta 1988). 73. these sections, and schedule 8, were frequently ..... case before this court, and mr gardiner qc's robust oral submissions, characterised the revenue's position as unnatural, uncommercial and contrary to fundamental principles of tax law. the court was reminded of some famous judicial observations made more than a century ago, including lord halsbury lc ingresham life assurance society v styles [1892] .....
Tag this Judgment!Court : US Supreme Court
..... defined in 107(b) as one who buys goods from military commissaries, ship's stores, or similar voluntary unincorporated organizations. 4 u.s.c. 107(b), as amended, act of sept. 3, 1954, 4, 68 stat. 1227. there is no question that the portion of 107(a) dealing with a tax on or from the ..... congressional preservation of federal immunity from any state tax that page 421 u. s. 605 would violate the principle of mcculloch v. maryland, supra, prohibiting state taxation of instrumentalities of the united states. if regulation 25 is invalid under that principle, it is invalid in its imposition of the markup upon all out-of ..... that any distiller who sells alcoholic beverages to the military without "collecting said fee directly from said military organization shall be in violation of the alcoholic beverage control laws and regulations issued pursuant thereto," and subject to the penalties provided, including delisting. plainly that ruling explicitly imposes the legal incidence of the tax upon the .....
Tag this Judgment!Court : US Supreme Court
..... mechanical and manufacturing corporations, the limitations set out in notes 8 and 9 supra, remained until the passage of the business corporation law, june 17, 1903, c. 437. [ footnote 11 ] act of april 22, 1905, no.190, amending act of february 9, 1901, no. 1; 5 purdon's digest, 1905-1915 supp. (13th ed.), p. 5340. ..... enterprise and the cooperative -- between economic absolutism and industrial democracy -- is one which has been commonly accepted by legislatures and the courts as justifying discrimination in both regulation and taxation. [ footnote 70 ] liberty warehouse co. v. burley tobacco growers' co-op. marketing assn., 276 u. s. 71 . compare citizens' telephone co. v. ..... possessed by chain stores, there is no taxable difference between the corporate chain and the single store. the state's power to apply discriminatory taxation as a means of preventing domination of intrastate commerce by capitalistic corporations is not conditioned upon the existence of economic need. it flows from the .....
Tag this Judgment!Court : US Supreme Court
..... : "[w]hile there appears to be an international aspiration on the one hand to eliminate all impediments to foreign air travel-including taxation of fuel-the law as it presently stands acquiesces in taxation of the sale of that fuel by political subdivisions of countries." id., at 10 (emphasis in original). most of the bilateral ..... judicial review in myriad settings, from encounters between the police and the citizenry, see terry v. ohio, 392 u. s. 1 , 27 (1968) (fourth amendment permits police officer's limited search for weapons in circumstances where "reasonably prudent man ... would be warranted in the belief that his safety or that of others was ..... const., art. i, 8, cl. 3. it has long been understood, as well, to provide "protection from state legislation inimical to the national commerce [even] where congress has not acted .... " southern pacific co. v. arizona ex rel. sullivan, 325 u. s. 761 , 769 (1945); see also south carolina highway dept. v. barnwell brothers, inc., 303 u .....
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