Search results
Results from the WOW.Com Content Network
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 ...
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.
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 ...
The Act allows for a reward up to the market value of the treasure to be shared among the finder and the tenants and/or owner of the land on which the treasure was found. The amount of the reward and how it is divided among the claimants is determined by the Treasure Valuation Committee.
Tax Law: Littlewoods were not entitled on common law grounds to receive compound interest from HMRC on overpaid VAT. The terms of the Value Added Tax Act 1994 exclude common law restitution claims and compound interest and these provisions were not contrary to EU law. [2] Michalak v General Medical Council [2017] UKSC 71: 1 November
Raz drew on similar ideas expressed by Friedrich Hayek, including "stripped of all technicalities, [the rule of law] means that government in all its actions is bound by rules fixed and announced beforehand – rules which make it possible to foresee with fair certainty how the authority will use its coercive powers in given circumstances and ...
This page lists legal decisions of the House of Lords. Until 30 September 2009, the House of Lords was the highest appellate court for the United Kingdom. Cases were determined not by the House of Lords itself, but by its Judicial Committee, consisting of up to nine legally qualified peers, generally referred to as "Law Lords".
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