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Sempra Metals Ltd v Inland Revenue Commissioners [2007] UKHL 34 is a UK tax law case, concerning the availability of compound interest upon personal claims. The effect of the case, decided by a majority, was to reverse the outcome of Westdeutsche Landesbank Girozentrale v Islington LBC.
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 ...
Immigration Law: Regulations introduced to exclude persons from eligibility to social security benefits who qualified to reside in the UK solely as a result of the ruling in Ruiz Zambrano v Office national de l'emploi were not incompatible with the EU Charter of Fundamental Rights or Article 14 of the European Convention on Human Rights. [5]
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.
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]
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
Compulsory purchase is the power to purchase or take rights over an estate in English land law, or to buy that estate outright, without the current owner's consent, in exchange for payment of compensation. In England and Wales, Parliament has granted several different kinds of compulsory purchase power, which are exercisable by various bodies ...
AIB Group (UK) plc v Mark Redler & Co Solicitors [2014] UKSC 58 is an English trust law case, concerning the applicable principles of causation for a breach of trust. It held that a "but for" test of causation applies for equitable compensation (although remoteness principles, e.g. from the Wagon Mound do not apply).