The parties were involved in an international investment dispute arbitration. An injunction had been sought to prevent repatriation of assets to Bolivia. Held: The international system of arbitration was not subject to any national law and did not therefore amount to legal proceedings which would be capable of supporting the sort of relief claimed. The … Continue reading ETI Euro Telecom International Nv v Republic of Bolivia and Another: CA 28 Jul 2008
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The company objected to the search of its offices and removal by the defendant of its computers, the officers having entered without any warrant purporting to use powers under the 1989 Act. Held: The request for judicial review failed. The power of inspection conferred by section 118 does extend to the inspection of a computer. … Continue reading Glenn and Co (Essex) Ltd), Regina (on The Application of) v HM Revenue and Customs: Admn 18 Jun 2010
The claimants challenged the removal of substantial quantities of alcohol and tobacco from their warehouses. Held: One ground of challenge was that HMRC had acted unlawfully in removing and detaining a number of computers found at the Claimants’ premises. However, at the hearing the Claimants had not pursued their argument that ‘document’ in section 118B … Continue reading Demand and Supply Cash and Carry Ltd and Another v HM Revenue and Customs: Admn 18 Dec 2009
INCOME TAX – High Income Child Benefit Charge – Appellant in employment in 2017/18 – Late-filing penalty – Schedule 41 Finance Act 2008 – Reductions applied by HMRC – Penalty treated as non-deliberate and prompted – Imposed at 10% of High Income Child Benefit Charge – Whether reasonable excuse? – No – Whether HMRC’s treatment … Continue reading Rogers v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 27 Feb 2020
The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring … Continue reading Da Costa and Co (a Firm) and Collins v Thames Magistrates Court and H M Commissioners of Customs and Excise: QBD 25 Jan 2002
The parties had been involved in protracted litigation where a freezing order had been made to support a claim which was eventually dismissed. The claimant sought to have set aside an earlier order made ordering him to pay costs on failing to have the order discharged. Held: The order had been made under the former … Continue reading Deg-Deutsche Investitions – Undentwicklungs Gesellschaft Gmbh v Thomas Koshy: ChD 13 Dec 2004
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005
