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  2. His Majesty's Courts and Tribunals Service - Wikipedia

    en.wikipedia.org/wiki/His_Majesty's_Courts_and...

    The organisation's Framework Document says its aim is "to run an efficient and effective courts and tribunals system, which enables the rule of law to be upheld and provides access to justice for all." The courts over which it has responsibility are the Court of Appeal, the High Court, the Crown Court, the magistrates' courts, and the county ...

  3. HM Revenue and Customs - Wikipedia

    en.wikipedia.org/wiki/HM_Revenue_and_Customs

    His Majesty's Revenue and Customs (commonly HM Revenue and Customs, or HMRC) [4] [5] is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.

  4. Tax returns in the United Kingdom - Wikipedia

    en.wikipedia.org/wiki/Tax_returns_in_the_United...

    The standard form in use is the SA100, complete with additional sheets for particular sources of income. A short tax return, form SA200, is available for those with incomes below £30,000. HMRC selects those who can complete a SA200. The tax year runs from 6 April to 5 April.

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  6. HM Revenue and Customs v Stringer - Wikipedia

    en.wikipedia.org/wiki/HM_Revenue_and_Customs_v...

    The Court of Appeal [1] held that a claim for deduction of holiday pay could not be brought as an unauthorised deduction from wages under ERA 1996, applying WTR rr 13 and 14. The House of Lords in Commissioners of Inland Revenue v Ainsworth [2005] IRLR 465 referred the question to the ECJ.

  7. O'Hanlon v Revenue and Customs Comrs - Wikipedia

    en.wikipedia.org/wiki/O'Hanlon_v_Revenue_and...

    The Court of Appeal (Ward, Sedley and Hooper LJJ) dismissed Mrs O'Hanlon's appeal and held in favour of the Revenue. It held that it would be invidious for an employer to have to determine whether to increase sick pay payments for everyone, or separate a disability related element out, merely because it created additional financial hardship for a disabled claimant.

  8. Investment Trust Companies (in liq) v HM Revenue and Customs

    en.wikipedia.org/wiki/Investment_Trust_Companies...

    HMRC repaid net amounts (because s 80(2A) required a set off from deductions of input tax already made for supplying services). After Fleming (t/a Bodycraft) v Customs and Excise Commissioners [2008] UKHL 2, more refund claims were allowed going back to 4 December 1996. ITC claimed they had a remedy for restitution, that this claim was not ...

  9. United Kingdom corporation tax - Wikipedia

    en.wikipedia.org/wiki/United_Kingdom_corporation_tax

    HMRC may then issue a determination of the tax payable, [209] which cannot be appealed – however, in practice they wait until a further six months have elapsed. Also, the most common claims and elections that may be made by a company have to be part of its tax return, with a time limit of two years after the end of the accounting period. [ 210 ]

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