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Judgment Search Results Home > Cases Phrase: income tax act Court: uk supreme court Year: 2012 Page 2 of about 33 results (0.036 seconds)

May 30 2012 (FN)

Assange Vs. the Swedish Prosecution Authority

Court : UK Supreme Court

Decided on : May-30-2012

..... whatever may be the meaning of the framework decision as a matter of european law, the intention of parliament and the effect of the extradition act 2003 was to restrict the recognition by british courts of incoming european arrest warrants to those issued by a judicial authority in the strict sense of a court, judge or magistrate. it would follow from my ..... that: "[w]hile public prosecutors and judicial authorities obviously play a major role in the decision leading to article 98 alerts, in some schengen states the police, security police, tax and customs authorities, border guard authorities and other authorities competent for criminal investigations are also competent to decide on article 98 alerts" (para v.i.a.1). if the same ..... (see para 26 above). but i doubt whether much can be made of this. the point can also be made that in some schengen states, the police, security police, tax and customs authorities are competent to decide on article 98 alerts (see para 40 above). and yet nobody suggests that this means that these authorities may be judicial authorities within ..... article 98 alert?" "while public prosecutors and judicial authorities obviously play a major role in the decision leading to article 98 alerts, in some schengen states the police, security police, tax and customs authorities, border guard authorities and other authorities competent for criminal investigations are also competent to decide on article 98 alerts. " 41. it seems certain that public prosecutors must .....

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Nov 14 2012 (FN)

Waya Vs. R

Court : UK Supreme Court

Decided on : Nov-14-2012

..... the sentencing judge, his honour judge elwin. these recorded that, in filling out the application form for the mortgage mr waya misrepresented the source of his income. the judge continued: "the lender suffered no loss, indeed as the loan was redeemed early it made a profit of 58,000. by their ..... the contrary, smith was agreed to have obtained the pecuniary advantage of avoiding payment of the duty, at any rate temporarily. the true analysis of tax or excise avoidance cases did not arise in this appeal and ought to await full argument when it does. it is, however, to be observed ..... and restored, undamaged, to the true owners. the defendant had obtained no other benefit from those two offences. under the legislation then prevailing, the 1988 act (as amended), these two convictions triggered the statutory assumptions, providing that wilkes had benefited (to any extent) from each of the offences. the crown did ..... state to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the payment of taxes or other contributions or penalties" 12. it is clear law, and was common ground between the parties, that this imports, via the rule of ..... . because poca covers a wide range of offences, parliament has framed the statute in broad terms with a certain amount of what lord wilberforce (in a tax case) called "overkill". examples of this are the apparently loose causal test in section 76(4) ("as a result of or in connection with the .....

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Jul 25 2012 (FN)

Perry and Others Vs. Serious Organised Crime Agency

Court : UK Supreme Court

Decided on : Jul-25-2012

..... obvious explanation for the provisions of part 5 is that they were intended to comply with the obligations of the united kingdom in respect of incoming requests under the strasbourg convention, and to afford similar assistance to states not party to that convention. section 444(1) provides for the ..... that the appeal in relation to the worldwide property freezing order (pfo) should be allowed. 160. we agree that the proceeds of crime act 2002 ("the act") is poorly drafted. nevertheless its objective is clear and can be explained in uncomplicated terms. those who engage in criminal or unlawful conduct ..... and other property held in their own names in an attempt to minimise their exposure to the risk of confiscation or to avoid paying tax. it is therefore reasonable for the investigation to include property owned by mrs lea lili perry, miss yael perry and mrs tamar greenspoon ..... is situated. 162. given the ease with which professional criminals in particular can move their assets around the world, by section 74 the act unsurprisingly makes provision for the enforcement of confiscation orders abroad. it is an elementary principle of statutory construction that legislation in this country which ..... including questions concerning proprietary rights in respect of such property), provided the defender is domiciled in scotland or other requirements specified in the 1982 act are met. at the same time, one would not expect the court to exercise a power to transfer or dispose of moveable property .....

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Aug 17 2012 (FN)

Servaas Incorporated Vs. Rafidian Bank and Others

Court : UK Supreme Court

Decided on : Aug-17-2012

..... is used for a commercial purpose here, that property is subject to attachment and execution even if it was purchased with tax revenues or some other noncommercial source of government income. conversely, even if a foreign state's property has been generated by commercial activity in the united states, that ..... "property which is for the time being in use or intended for use for commercial purposes" in section 13(4) of the state immunity act 1978 ("the act"). the facts 2. on 9 september 1988 the appellant ("servaas"), which is a company incorporated in indiana, entered into an agreement ("the ..... permit execution, the property must "for the time being" be "in use or intended for use for a commercial purpose". he concluded that the act parallels the fsia on the footing that: "it allows jurisdiction based on mere relationship to a commercial activity, but very clearly permits execution only depending ..... instant appeal is not concerned." "my lords, the decisive question for your lordships is whether in the context of the other provisions of the act to which i have referred, and against the background of its subject matter, public international law, the words 'property which is for the time ..... 4 november 2009 servaas obtained an order registering the judgment in england and wales against the ministry and iraq under the civil jurisdiction and judgments act 1982 ("the registration order"). it was served on iraq on 2 may 2010 and became enforceable against the ministry and iraq in england and .....

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Apr 25 2012 (FN)

United States Vs. Home Concrete and Supply, Llc

Court : US Supreme Court

Decided on : Apr-25-2012

..... 2000 edition of the u. s. code. title 26 u. s. c. 275 (1940 ed.) period of limitation upon assessment and collection. .??????.??????.??????.??????. (a) general rule. the amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such ..... of the internal revenue code of 1939. it provided for a longer period of limitations if the government assessed income taxes against a taxpayer who had omit[ted] from gross income an amount . . . in excess of 25 per centum of the amount of gross income stated in the return. there was disagreement in the courts about the meaning of this provision in the statute ..... we reproduce the applicable sections of the two relevant versions of the u. s. code below. section 6501 was amended and reorganized in 2010. see hiring incentives to restore employment act, 513, 124stat. 111. but the parties agree that the amendments do not affect this case. we therefore have referred to, and reproduce here, the section as it appears in the ..... . v. commissioner, 357 u. s. 28 (1958) . in colony there was no need to decide whether the meaning of the provision changed when congress reen-acted it as part of the 1954 revision of the tax code. although the main text of the statute remained the same, congress added new provisions leading to the permissible conclusion that it would have a different .....

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Jun 25 2012 (FN)

Miller Vs. Alabama

Court : US Supreme Court

Decided on : Jun-25-2012

..... . of justice, bureau of justice statistics, 4, arrests, age of persons arrested (table 4.7). 2 as the court noted in mistretta v. united states, , congress passed the sentencing reform act of 1984 to eliminate discretionary sentencing and parole because it concluded that these practices had led to gross abuses. the senate report for the 1984 bill rejected what it called ..... court s precedents, the court s holding in today s cases is unsupportable. 2 neither the court nor petitioners argue that petitioners sentences would have been among the modes or acts of punishment that had been considered cruel and unusual at the time that the bill of rights was adopted. graham, 560 u. s., at ___ (thomas, j., dissenting) (slip op ..... legislatures and congress. this court is not easily led to such a result. see, e.g., united states v. harris, 106 u. s. 629, 635 (1883) (courts must presume an act of congress is constitutional unless the lack of constitutional authority . . . is clearly demonstrated ). because the court does not rely on the eighth amendment s text or objective evidence of society ..... (it is conceded he did not), nor did he need to have intent to kill or even extreme indifference. as long as one of the teenage accomplices in the robbery acted with extreme indifference to the value of human life, jackson could be convicted of capital murder. ibid. the upshot is that jackson, who did not kill the clerk, might not .....

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Jan 18 2012 (FN)

Maples Vs. Thomas

Court : US Supreme Court

Decided on : Jan-18-2012

..... s. 220 (2006) , establishes that the clerk had a duty to do more. we held in jones that, when a mailed notice of a tax sale is returned unclaimed, a state must take additional reasonable steps to attempt to provide notice to the property owner before selling his property. see id., ..... however, when an attorney abandons his client without notice, and thereby occasions the default. having severed the principal-agent relationship, an attorney no longer acts, or fails to act, as the client s representative. see 1 restatement (third) of law governing lawyers 31, comment f (1998) ( withdrawal, whether proper or ..... a minimum, keeping track of local court orders and advising substantive counsel of impending deadlines. nor did butler s explanation for his failure to act when he received a copy of the trial court s order sound in abandonment. butler did not say, for instance, that he ignored the ..... unacceptable, 586 f. 3d, at 891. judge barkett dissented. id., at 895 898. she concluded that the alabama court of criminal appeals had acted arbitrarily in refusing to grant maples request for an out-of-time appeal. id., at 896. in a case involving indistinguishable facts, judge barkett noted ..... by capital defense attorneys for out-of-court work. ibid. [ 2 ] even today, court-appointed attorneys receive only $70 per hour. 2011 ala. acts no. 2011 678, pp. 1072 1073, 6. nearly alone among the states, alabama does not guarantee representation to indigent capital defendants in postconviction proceedings. aba .....

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Oct 31 2012 (FN)

Jessy Saint Prix Vs. Secretary of State for Work and Pensions

Court : UK Supreme Court

Decided on : Oct-31-2012

..... within a 'prescribed category of person' for the purpose of section 124(1)(e) of the social security contributions and benefits act 1992 and is thus eligible for income support. unlike the closely related jobseeker's allowance, there is no requirement for such a person to be available for work or ..... is argued, direct discrimination on grounds of sex. 20. the secretary of state argues that there is no sex discrimination. the claimant was refused income support because she does not have a right to reside in the uk as required by regulation 21aa(2) or article 7 of the citizenship ..... united kingdom. relevant domestic law 4. the relevant domestic legislation is complex. by virtue of regulation 4za of and paragraph 14 of schedule 1b to the income support (general) regulations 1987 (si 1987/1967), a 'woman who . . . is or has been pregnant but only for the period commencing 11 ..... their family members to move and reside freely within the territory of the member states (the citizenship directive). upon this depends her entitlement to income support, a non-contributory, means-tested benefit. under uk domestic law, a pregnant woman within 11 weeks of her expected date of confinement ..... women are eligible) she will be left destitute unless income support is available. 5. however, a 'person from abroad' is effectively excluded from entitlement to income support because the 'applicable amount' prescribed for such a person is 'nil': see the 1992 act, section 124(1)(b) and paragraph 17 of schedule .....

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May 21 2012 (FN)

Taniguchi Vs. Kan Pacific Saipan, Ltd.

Court : US Supreme Court

Decided on : May-21-2012

..... he informed respondent that he had suffered cuts, bruises, and torn ligaments from the accident. due to these alleged injuries, he claimed damages for medical expenses and for lost income from contracts he was unable to honor. after discovery concluded, both parties moved for summary judgment. the united states district court for the northern ma- riana islands granted respondent ..... trial courts. it certainly has not shown that any such problems will be more troublesome than the task of sifting through translated discovery documents to ascertain which can be taxed as necessary to the litigation. in any event, the present case does not present a hybrid situation; it involves purely written translation, which falls outside the tasks performed ..... these authorities, respondent relies almost exclusively on webster s third new international dictionary (hereinafter webster s third). the version of that dictionary in print when congress enacted the court interpreters act defined interpreter as one that translates; esp: a person who translates orally for parties conversing in different tongues. webster s third 1182 (1976). [ 2 ] the sense divider ..... , ibid. finding that it was necessary for respondent to have the documents translated in order to depose petitioner, the court con- cluded that the translation services were properly taxed as costs. the united states court of appeals for the ninth circuit affirmed both the district court s grant of summary judgment and its award of costs. the court .....

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Apr 17 2012 (FN)

Caraco Pharmaceutical Laboratories, Ltd. Vs. Novo Nordisk a/S

Court : US Supreme Court

Decided on : Apr-17-2012

..... ., 148 cong. rec. 13481 (2002) (remarks of sen. hatch);id., at 15433 (remarks of sen. mccain); office of management and budget, s. 812 greater access to affordable pharmaceuticals act (july 18, 2002) (statement of administration policy), online at http://www.whitehouse.gov/omb/legislative_sap_107-2_s812-s (as visited apr. 13, 2012, and available in clerk of court s case ..... mechanism, in the form of a legal counterclaim, for generic manufacturers to challenge patent information a brand has submitted to the fda. see medicare prescription drug, improvement, and modernization act of 2003, 117stat. 2452. the provision authorizes an anda applicant sued for patent infringement to assert a counterclaim seeking an order requiring the [brand] to correct or delete the ..... manufacturer s drug, another company may seek permission to market a generic version pursuant to legislation known as the hatch-waxman amendments. see drug price competition and patent term restoration act of 1984, 98stat. 1585. those amendments allow a generic competitor to file an abbreviated new drug application (anda) piggy-backing on the brand s nda. rather than providing ..... caraco) wish to market a generic version of the drug for the other two approved methods of use. caraco initially filed a paragraph iv certification and, considering this an act of infringement, novo brought suit. caraco then submitted a section viii statement and a proposed label carving out novo s patented therapy. but before the fda could approve caraco .....

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