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PETROLEUM REVENUE TAX(PRT)- Oil Taxation Act 1975 Sch 3 para 8 – Allowable expenditure – Expenditure by Appellant gas terminal owner on modification to the terminal in order to comply with new environmental regulations – Reimbursement by owners of . .
An oil exploration company was able to set off against the charge to Petroleum Revenue Tax on its profits from the exploitation of an oilfield, the cost of abortive explorations outside the field but less than five kilometers away. The transitional provisions following the abandonment of the tax on new oilfields did not affect this … Continue reading Inland Revenue Commissioners v Amerada Hess Ltd: ChD 20 Mar 2001
Appeal concerning Petroleum Revenue Tax . .
The question arose as whether the Inland Revenue were concerned with the provision of services in their activities relating to the adminsitration of the taxation system, so as to bring them within section 20 of the 1976 Act. Held: They were providing services.Templeman LJ said: ‘The Race Relations Act 1976 undoubtedly poses and is continually … Continue reading Savjani v Inland Revenue Commissioners: CA 1981
The claimants sought damages alleging torture by the respondent whilst held in custody in Saudi Arabia. Held: Although the state enjoyed freedom from action, where the acts were ones of torture, and action could proceed against state officials involved personally. The court had been correct to reject the claim against the state. Despite other developments, … Continue reading Jones v Ministry of Interior Al-Mamlaka Al-Arabiya As Saudiya Kingdom of Saudi Arabia) and Another: CA 28 Oct 2004
Virgin Atlantic Airways Ltd sought to recover damages exceeding 49,000,000 pounds for the infringement of a European Patent which did not exist in the form said to have been infringed. The Technical Board of Appeal of the European Patent Office had retrospectively amended it so as to remove with effect from the date of grant … Continue reading Virgin Atlantic Airways Ltd v Zodiac Seats UK Ltd: SC 3 Jul 2013
Former HL decision in Siebe Gorman overruled The company had become insolvent. The bank had a debenture and claimed that its charge over the book debts had become a fixed charge. The preferential creditors said that the charge was a floating charge and that they took priority. Held: The appeal was allowed. The debenture, although … Continue reading National Westminster Bank plc v Spectrum Plus Limited and others: HL 30 Jun 2005
Interpretation of Double Taxation Agreements This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not domiciled here. He was liable to UK … Continue reading Anson v Revenue and Customs: SC 1 Jul 2015
The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political . .
A British national had been captured in Afghanistan, and was being held without remedy by US forces. His family sought an order requiring the respondent to take greater steps to secure his release or provide other assistance.
Held: Such an . .
Peer sought declarations that they were the owners, or licensees, of the UK copyright in musical works composed by Cuban nationals, relying on assignments in writing by the composers and in some instances by their heirs. The defendants claimed under . .