Archive for the 'double taxation' Category

Revenue and Customs Commissioners v Smallwood and another – WLR Daily

Revenue and Customs Commissioners v Smallwood and another [2010] EWCA Civ 778; [2010] WLR (D) 177

“In assessing tax liability in a capital gains case raising potential double taxation relief, care was required in construing ‘residence’.”

WLR Daily, 9th July 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

R (Huitson) v HM Revenue and Customs – WLR Daily

R (Huitson) v HM Revenue and Customs [2010] EWHC 97 (Admin); [2010] WLR (D) 11

 “It was within the permissible area of discretionary judgment of Parliament, and compatible with art 1 of the First Protocol to the Convention for the Protection of Human Rights and Fundamental Freedoms, to legislate with retrospective effect to prevent taxpayers from seeking to use, by wholly artificial arrangements, a Double Tax Arrangement such as existed between the United Kingdom and the Isle of Man for a purpose for which it was not intended, so as to defeat the public policy that such an arrangement should do no more than relieve from double taxation.”

WLR Daily, 27th January 2010

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Smallwood and others v Revenue and Customs Comrs – WLR Daily

Smallwood and others v Revenue and Customs Comrs [2009] EWHC 777 (Ch); [2009] WLR(D) 137

“Art 13(4) of the Schedule to the Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981 (SI 1981/1121) gave the right to tax capital gains to the state in which there was residence at the time of the disposition.”

WLR Daily, 9th April 2009

Source: www.lawreports.co.uk

Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Boake Allen Ltd. v. Revenue and Customs Commissioners – Times Law Reports

Tax statute is not discriminatory

Boake Allen Ltd. v. Revenue and Customs Commissioners

House of Lords

“Section 247 of the Income and Corporation Taxes Act 1988, by denying companies with foreign parents the right to make a group income election allowing a subsidiary company to pay dividends to a parent company free of advance corporation tax, did not infringe the nondiscrimination articles of the double taxation agreements between the United Kingdom and the United States, or between the UK and Japan.”

The Times, 24th May 2007

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.


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