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
A survey prepared by the Society’s employee surveyor was not reviewable by the ombudsman. Citations: Gazette 02-Sep-1992 Statutes: Building Societies Act 1986 Financial Services Updated: 08 April 2022; Ref: scu.81146
A payment to new members of a friendly society by a parent of a purchaser company was also unlawful. Citations: Times 10-Jun-1994 Statutes: Building Societies Act 1986 97(1) Jurisdiction: England and Wales Financial Services Updated: 08 April 2022; Ref: scu.79009
Cash incentives to vote for a scheme were allowable only to two year plus shareholders. Citations: Gazette 16-Nov-1994 Statutes: Building Societies Act 1986 100(1) 100(9) Jurisdiction: England and Wales Financial Services Updated: 08 April 2022; Ref: scu.79008
The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992
The society challenged the validity of transitional provisions in the 1986 regulations on the ground that they were ultra vires. The House considered the specific presumption against double taxation, and also a power in general terms to make . .
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The applicant had been employed as a surveyor by a firm which had subsequently become insolvent. The firm’s run off professional indemnity insurance had lapsed. He had provided the negligent survey, and he was sued in person.
Held: He was . .
