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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: uk supreme court Year: 2012 Page 1 of about 33 results (0.037 seconds)

May 23 2012 (FN)

Test Claimants in the Franked Investment Income Group Litigation Vs. C ...

Court : UK Supreme Court

Decided on : May-23-2012

..... the principle in marleasing sa v la comercial internacional de alimentaci n sa...case c-106/89) [1990] ecr i-4135that section 231 of the income and corporation taxes act 1988 (which provides for a tax credit in respect of distributions paid by uk resident companies) can be given a construction which, however strained, applies it to distributions by companies resident anywhere ..... ] ewca civ 103, [2010] stc 1251. some have been decided and are no longer in dispute. in particular, it is now common ground that corporation tax measures relating to advance corporation tax ("act") and foreign income dividends ("fids") infringed former article 43 (freedom of establishment) and former article 56 (free movement of capital) of the ec treaty, now articles 49 and 63 ..... judgment, and of the facts as to fid "enhancements" in paras 277 to 302. 33. the principal statutory provision giving a tax credit on qualifying distributions between uk-resident companies was section 231 of the income and corporation taxes act 1988 ("ta 1988"). issue 6 before the court of appeal was whether section 231 could be interpreted, under the marleasing principle (marleasing ..... in an age when (for reasons of economy and efficiency) the trend is towards self-assessment of as many taxes as possible. act was self-assessed, as already noted, and so was the tax which hmrc sought to charge under the ultra vires income tax (building societies) regulations 1986 in woolwich. 76. it is helpful to see how the arguments developed as .....

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May 16 2012 (FN)

Humphreys (FC) Vs. Commissioners for Her Majesty's Revenue and Customs

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 .....

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Feb 08 2012 (FN)

Ravat (Respondent) Vs. Halliburton Manufacturing and Services Ltd (App ...

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 .....

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Feb 21 2012 (FN)

Kawashima Vs. Holder

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 .....

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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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May 14 2012 (FN)

Hall Vs. United States

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 .....

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Jun 28 2012 (FN)

National Federation of Independent Business Vs. Sebelius

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 .....

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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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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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Jan 18 2012 (FN)

Golan Vs. Holder

Court : US Supreme Court

Decided on : Jan-18-2012

..... like those protected by 514 would necessarily have already entered the public domain . . . . ). 25 but see brief for motion picture association of america as amicus curiae 27 (observing that income from existing works can finance the creation and publication of new works); eldred, 537 u. s., at 208, n. 15 (noting that noah webster supported his entire family from the ..... to use a copyrighted work, and the ability to charge that fee encourages the production of new material. in this sense, a copyright is, in macaulay s words, a tax on readers for the purpose of giving a bounty to writers a bounty designed to encourage new production. as the court said in eldred, [t]he economic philosophy behind ..... perpetual copyright regime. pp. 13 15. (b) historical practice corroborates the court s reading of the copyright clause to permit the protection of previously unprotected works. in the copyright act of 1790, the first congress protected works that had been freely reproducible under state copyright laws. subsequent actions confirm that congress has not understood the copyright clause to preclude protection ..... work. (4) commencement of infringement for reliance parties. for purposes of section 412, in the case of reliance parties, infringement shall be deemed to have commenced before registration when acts which would have constituted infringement had the restored work been subject to copyright were commenced before the date of restoration. (e) notices of intent to enforce a restored copyright. ( .....

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