Court : US Supreme Court
Decided on : May-14-2012
..... two closely related chapters, we decline to create one. [ 7 ] iii petitioners and the dissent advance several arguments for why the postpetition income taxes at issue should be considered incurred by the estate, notwithstanding the irc s separate taxable entity rules. but none provides sufficient reason to overcome the ..... claims arising from the sale of farm as- sets ); bankruptcy abuse prevention and consumer protection act of 2005, 705(1)(a), 119stat. 126 (amending 507(a)(8) to clarify that it only covers income tax claims for taxable years that end on or before the date of the filing of the bankruptcy ..... income tax law, 346(a), and vice versa, 346(b). and given that the bankruptcy code instructs that the as- signment of state or local tax liabilities shall turn on the irc s separate taxable entity rules, there is parity in turning to such rules in assigning federal tax liabilities. in the same act ..... the estate, and may not be taxed to such individual. 92stat ..... chapter-specific division of tax liabilities between the estate and the debtor. bankruptcy reform act of 1978, 92stat. 2565. section 346(b)(1) provided that in an individual-debtor chapter 7 or 11 bankruptcy, any income of the estate may be taxed under a state or local law imposing a tax . . . only to .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-28-2012
..... that the penalty will be paid to the internal revenue service with an individual s taxes, and shall be assessed and collected in the same manner as tax penalties, such as the penalty for claiming too large an income tax refund. 26 u. s. c. 5000a(g)(1). the act, however, bars the irs from using several of its normal enforcement tools, such as criminal ..... (r)(1) (2006 ed., supp. iv), to displays of nutritional content at chain restaurants, see 21 u. s. c. 343(q)(5)(h). the act raises billions of dollars in taxes and fees, including exactions imposed on high-income taxpayers, see aca 9015, 10906; hcera 1402, medical devices, see 26 u. s. c. 4191 (2006 ed., supp. iv), and tanning booths, see 5000b ..... the affordable care act imposes on those without health insurance looks like a tax in many respects. the [s]hared responsibility payment, as the statute entitles it, is paid into the treasury by taxpayer[s] when they file their tax returns. 26 u. s. c. 5000a(b). it does not apply to individuals who do not pay federal income taxes because their household income is less ..... prosecutions and levies. 5000a(g)(2). and some individuals who are subject to the mandate are nonetheless exempt from the penalty for example, those with income below a certain threshold and .....Tag this Judgment!
Court : UK Supreme Court
Decided on : May-16-2012
..... 1 fcr 630. child tax credit 4. ctc and working tax credit were introduced by the tax credits act 2002 (tca). ctc replaced the separate systems for taking account of children's needs in the tax and benefits systems. previously, people in work (or otherwise liable to pay income tax) might claim the children's tax credit to set off against their income. this was administered by ..... the tax authorities. people out of ..... work (or otherwise claiming means-tested benefits) might claim additions to their income ..... periodical payments orders for the benefit of children were removed with the introduction of the child support scheme: see child support act 1991, s 8(3). splitting used to be possible under the fore-runner to income support and under the child tax allowance scheme, so it can be done. and in fact it is now possible to share child .....Tag this Judgment!
Court : US Supreme Court
Decided on : Feb-21-2012
..... . scharton, 285 u. s. 518 (1932) , gave congress good reason to doubt that a conviction under 7201 satisfies that condition. in scharton, the defendant was indicted for attempting to evade income taxes by falsely understating his taxable income. the question before the court was whether the crime was subject to the 3-year statute of limitations generally applicable to ..... is not so. rare, indeed; imaginary would be an apt char- acterization. the government conceded that, to its knowledge, there have been no actual instances of indictments for tax evasion unaccompanied by any act of fraud or deceit. tr. of oral arg. 30 31. the canon that statutes should be interpreted to avoid su- perfluity cannot be skirted as easily as the ..... to offenses that involv[e] fraud or deceit meaning offenses with elements that necessarily entail fraudulent or deceitful conduct. when subparagraph (m) was enacted, the term deceit meant a the act or process of deceiving (as by falsification, concealment, or cheating). webster s third new international dictionary 584 (1993). mr. kawashima s conviction under 7206(1) establishes that he knowingly and ..... u. s. c. 1227(a)(2)(a)(iii) ( any alien who is convicted of an aggravated felony at any time after admission is deportable ). [ 2 ] in the immigration and nationality act, congress listed categories of offenses that qualify as aggravated felonies for the purpose of deportation. see 1101(a)(43). here, the government charged the kawashimas with be- ing deportable for .....Tag this Judgment!
Court : UK Supreme Court
Decided on : Dec-19-2012
..... account on 18 december and your final salary slip and p45 was sent to your home address. this amount was paid to you with deduction of income tax or employee nics. 3. pension benefits your active membership of the sg international pension plan (ipp) will cease on 29 november 2007." he was ..... injunctions requiring an employee to work has for many years been statutory: see, currently, section 236 of the trade union and labour relations (consolidation) act 1992. this makes it more difficult to justify intervening in a way that forces an employer to employ someone if the law is to maintain the ..... or accept anything before the contract could be completed by the pursuers, the pursuers could not and the court would not have compelled the defender to act, the contract would not have been completed and the pursuers' only remedy would have been damages." lord hodson (with whom lord tucker agreed) appears to ..... specified in his contract or the statutory minimum (the handbook does not state this in exactly the same terms as section 86(1) of the 1996 act, but it comes to the same result). in relation to the manner of notification, however, it does add something. it refers to "your entitlement to ..... lay down minimum periods of notice to which the employee is entitled and a lesser period to which the employer is entitled (see now, employment rights act 1996, sections 86 et seq). but the parties are, of course, free to provide expressly in their contracts for longer periods of notice. statute also .....Tag this Judgment!
Court : UK Supreme Court
Decided on : Oct-24-2012
..... persons who had successfully participated in the scheme by claiming validly in certain sales promotions owned and operated by eurofinance sa. the trustees were to hold the capital and income of tct for the beneficiaries and subject thereto for eurofinance sa as beneficiary in default. the promotion, known as the cashable voucher programme, was entered into with ..... period of six months ending on the date when the administrator was appointed, they constituted unfair preferences and were thus "voidable transactions" under part 5.7b of the australian act. 75. the syndicate (which does not accept that the payments were preferences) refused to accept service of the australian proceedings. the liquidator obtained leave from the australian ..... lord neuberger of abbotsbury, with lord phillips of worth matravers agreeing)) was based exclusively on the statutory power to assist foreign insolvency proceedings under section 426 of the insolvency act 1986, but lord hoffmann (with whom lord walker agreed) also considered that such a power existed at common law. 51. lord hoffmann characterised the principle of universality ..... subject of early discussion by the international law association (1879), the institut de droit international (1888-1912) and the hague conference on private international law (1904): nadelmann, op. cit. pp 299 et seq. 22. in more modern times, the european convention on certain international aspects of bankruptcy (the istanbul convention) was concluded under the auspices of the .....Tag this Judgment!
Court : UK Supreme Court
Decided on : Mar-21-2012
..... lawfully resident refugees, that is, those in a state on a more or less indefinite basis." professor hathaway disagrees with this view. he says (loc cit at p 173, footnote 97) that it is no more than an assertion and that no legal argument is offered to justify "this clear deviation from ..... and ethiopia. her claim was registered, and she was granted temporary admission into the united kingdom under paragraph 21 of schedule 2 to the immigration act 1971. 4. paragraph 16 of schedule 2 provides that a person liable to examination and removal upon his arrival in the united kingdom may be ..... of persecution in eritrea and ethiopia. the secretary of state granted her temporary admission pursuant to paragraph 21 of schedule 2 to the immigration act 1971 ("the 1971 act"). the somewhat tortuous subsequent history has been described by lord hope. it is sufficient to say that her claims were refused by the ..... under the refugee convention. the expression "asylum claim" is defined in section 113, as substituted by section 12 of the immigration, asylum and nationality act 2006, as "a claim made by a person that to remove the person from or require him to leave the united kingdom would breach the united ..... him leave to enter." paragraphs 21(1) and (2) provide (as amended by section 10 of and paragraph 10 of the schedule to the immigration act 1988): "(1) a person liable to detention or detained under paragraph 16 above may, under the written authority of an immigration officer, be temporarily admitted .....Tag this Judgment!
Court : Sri Lanka Supreme Court
Decided on : Mar-13-2012
..... the case was one in which the principles set out in the celebrated english decision of king v the general commissioners for the purpose of the income tax acts for the district of kensington-ex-parte princess edmond de poignac (1917) 1 k.b. 486 would have applied, and the court, in ..... , dankotuwa and copled to us amongst others. please be advised that the purported notice made under section 5 of the land acquisition act by the acting minister of agriculture and lands by gazette dated 23/8/1999 is invalid in law and has no basis whatsoever for failure to ..... as specified in the schedule to the act and referred to as the "designated area", and that it was not envisaged that such development projects should be restricted or confined to the ..... distinction, and in rejecting the said premise. it appears from the preamble as well as section 3 and 13 of the southern development authority act, that the southern development authority was established for the singular objective of "co-ordinating the planning and implementation of development projects within the area ..... of any opportunity of ascertaining whether the relevant minister had in fact approved the proposed acquisition as contemplated by section 17(1) of the said act. however, learned deputy solicitor-general, who appeared for the respondents in the court of appeal, submitted that the land in question, though situated .....Tag this Judgment!
Court : UK Supreme Court
Decided on : Feb-08-2012
..... and pension structure that applied to the appellant's home-based employees. he was paid in sterling into a uk bank account, and he paid uk income tax and national insurance on the paye basis. 8. in 2003, when he started work in libya, the respondent was concerned to know whether his employment ..... time of his dismissal: paras 25, 27. then there were peripatetic employees. the former rule, which was introduced by section 22 of the industrial relations act 1971, was that the right not to be unfairly dismissed did not apply to an employment where under his contract of employment the employee "ordinarily works ..... in aberdeen. the respondent received a redundancy payment from the appellant. it was stated to have been paid to him in accordance with the employment rights act 1996: see section 135, which confers the right to a redundancy payment to an employee who is dismissed by the employer by reason of redundancy. ..... law of great britain and does not form part of the law of any other territory, such as northern ireland (to which the subsection states the act does not apply), for which parliament could have legislated. 4. yet it is plain that some limitation must be implied. as lady hale noted ..... (lady smith, sitting alone) in a judgment which was given on 14 november 2008. the respondent appealed under section 37(1) of the employment tribunals act 1996 to the inner house of the court of session. on 22 june 2010 an extra division (lord osborne and lord carloway, lord brodie dissenting) allowed .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-23-2012
..... on account of the wrong. compensation is therefore required to be paid for prospective pecuniary loss i.e. future loss of income/dependency suffered on account of the wrongful act. however, no amount of compensation can restore the lost limb or the experience of pain and suffering due to loss of life ..... in five figures and total emoluments of those in higher echelons of service will cross the figure of rupees one lac. although, the wages/income of those employed in unorganized sectors has not registered a corresponding increase and has not kept pace with the increase in the salaries of the ..... the deceased was self-employed or was on a fixed salary (without provision for annual increments, etc.), the courts will usually take only the actual income at the time of death. a departure therefrom should be made only in rare and exceptional cases involving special circumstances.(ii) deduction for personal and ..... the deceased was neither in government service nor he was a permanent employee of a corporation or company which may have ensured increase in his income from time to time. he argued that those employed in unorganized sectors cannot be placed at par with government employees and those employed in agencies ..... future prospects, where the deceased had a permanent job and was below 40 years. (where the annual income is in the taxable range, the words actual salary should be read as actual salary less tax). the addition should be only 30% if the age of the deceased was 40 to 50 years. .....Tag this Judgment!