Search Results for: Provisional Collection of Taxes Act 1986

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Regina v Commissioners of Customs and Excise, Ex Parte Building Societies Ombudsman Co Ltd: CA 8 Nov 2000

Law had been introduced which restricted retrospectively the ability of taxpayers to reclaim overpaid VAT to a period of three years. Such legislation did not however allow the Commissioners to seek to recover repayments already repaid in the period immediately before the legislation came into effect. Citations: Times 08-Nov-2000 Statutes: Provisional Collection of Taxes Act … Continue reading Regina v Commissioners of Customs and Excise, Ex Parte Building Societies Ombudsman Co Ltd: CA 8 Nov 2000

McGrath and others v Riddell and others: HL 9 Apr 2008

(Orse In Re HIH Casualty and General Insurance Ltd)HIH, an Australian Insurance company, became insolvent. An order was sought for the collection and remission of it assets in England under a letter of request from the Australia Court. Held: Once it was accepted that an English court may order the liquidator here to remit funds … Continue reading McGrath and others v Riddell and others: HL 9 Apr 2008