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The Valuation Tribunal for England (VTE) is a tribunal of the Ministry of Housing, Communities and Local Government that considers appeals of local council decisions on council tax, business rates and other related matters in England. [1] It was established by the Local Government Finance Act 1992.
Tax Law, Advance corporation tax, Limitation Act 1980: The Limitation Act 1980 applies to claims for restitution of monies paid under a mistake of law. The six-year period allowed under the Limitation Act applies from the date on which the claimant has discovered the mistake (or could have reasonably discovered it) rather than the date on which ...
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 ...
This is a list of judgments given by the Supreme Court of the United Kingdom between the court's inception on 1 October 2009 and the most recent judgments. Cases are listed in order of their neutral citation and where possible a link to the official text of the decision in PDF format has been provided.
Police law, Article 8 ECHR: Archived 8 April 2014 at the Wayback Machine: Louca v Germany [2009] UKSC 4 19 November European Arrest Warrants: Archived 8 April 2014 at the Wayback Machine: In re B (A Child) (2009 ruling) [2009] UKSC 5 19 November Family law: Archived 8 April 2014 at the Wayback Machine: OFT v Abbey National [2009] UKSC 6 25 November
An advance tax ruling binds tax authorities to comply with the tax arrangements set out in the ruling. Advance tax rulings are common in numerous countries. The Luxembourg Leaks provide insight into the practice of advance tax rulings in Luxembourg used by corporations as a tool for devising strategies that help them avoid taxes. [1] [2]
Value-added tax: A company in the Channel Islands has no claim to loss and damage as a result of removing low value consignment relief from mail order imports into the UK from the Channel Islands. [4] Armstead v Royal & Sun Alliance Insurance Company Ltd [2024] UKSC 6: 14 February 2024 Tort law, Remoteness, Burden of proof
Traditionally, legal information was accessible through a law report, usually written by private individuals or groups.While court judgments have had official reports more recently, historically a court judgment would simply be spoken, and so publication of the precedents built up depended on their record by interested third parties.