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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 ...
Land law, Statutory Incompatibility: The specific public interest contained in the statutory purpose for which the land was actually held outweighed the public interest in registering the land as a town or village green under the Commons Act 2006. [58] Patel v Secretary of State for the Home Department, Secretary of State for the Home ...
The UK's Ministry of Justice publishes most acts of Parliament in an online statute law database. It is the official revised edition of the primary legislation of the United Kingdom . The database shows acts as amended by subsequent legislation and is the statute book of UK legislation.
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.
English law is the common law legal system of England and Wales, comprising mainly criminal law and civil law, each branch having its own courts and procedures. [ 1 ] [ 2 ] [ 3 ] The judiciary is independent , and legal principles like fairness , equality before the law , and the right to a fair trial are foundational to the system.
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 ...
Craies and Hardcastle. "Citation". Treatise on the Construction and Effect of Statute Law. 2nd Ed. 1892. Chapter 3. Section 6. Pages 57 to 61. Dane and Thomas. "Citation of Statutes". How to Use a Law Library. 2nd Ed. Sweet & Maxwell. 1979. Section 3-3. Page 44 et seq. Moys. "Citation of statutes". Manual of Law Librarianship. 2nd Ed. 1987. p ...