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UK Tax Law, Value Added Tax: Judgment following a referral to the Court of Justice of the European Union [d] (CJEU) in a previous supreme court case (see 2020 UKSC 15). The CJEU had confirmed that a trader could not recover VAT on supplies made to it where the original supplier and HMRC had mistakenly treated the original supplies as exempt ...
legislation.gov.uk, formerly known as the UK Statute Law Database, is the official Web-accessible database of the statute law of the United Kingdom, hosted by The National Archives. Established in the early 2000s, [ 1 ] it contains all primary legislation in force since 1267 and all secondary legislation since 1823; it does not include ...
The case summaries below are not official or authoritative. Unless otherwise noted, cases were heard by a panel of 5 judges. Cases involving Scots law are highlighted in orange. Cases involving Northern Irish law are highlighted in green. List of judgments of the Supreme Court of the United Kingdom delivered in 2009
One such example is in the formal restructuring of corporations. Recent examples include the HSBC Investment Banking Act 2002, which facilitated the transfer of one HSBC subsidiary's businesses to two other subsidiaries, [9] and the HBOS Group Reorganisation Act 2006, which facilitated conversion of the Bank of Scotland into a public limited ...
Before the outbreak of the war with Germany, De Keyser's had been operating as a first class hotel, mainly for a continental clientele. By the time the hotel was taken for the wartime use of the Crown in May 1916, the hotel premises were held on a set of leaseholds expiring in 1961, but due to the loss of clientele in wartime, the hotel had been running at a loss.
Pepper (Inspector of Taxes) v Hart [1992] UKHL 3, is a landmark decision of the House of Lords on the use of legislative history in statutory interpretation.The court established the principle that when primary legislation is ambiguous then, in certain circumstances, the court may refer to statements made in the House of Commons or House of Lords in an attempt to interpret the meaning of the ...
5), also known as the Statute of 13 Elizabeth, was an Act of Parliament in England, which laid the foundations for fraudulent transactions to be unwound when a person had gone insolvent or bankrupt. In the United Kingdom , the provisions contained in the 1571 Act were replaced by Part IX of the Law of Property Act 1925 , which has since been ...
A statutory instrument made by the Scottish Government is called a Scottish statutory instrument (or SSI). Each of these is separately numbered, with the numbering resuming from "No. 1" at the start of each calendar year; thus the Radioactive Substances Exemption (Scotland) Order 2011 is cited as "SSI 2011 No. 147", or more simply as SSI 2011/147.