The taxpayer, a diver resident in South Africa had undertaken engagements within UK waters and now disputed his liability to Income Tax using a deeming provision in section 5 of the 2005 Act being self employed.
Held: HMRC’s appeal succeeded. . .
The dispute followed the grounding of a tanker the Ocean Victory. The ship was working outside of a safe port requirement in the charterparty agreement. The contract required the purchase of insurance against maritime war and protection and indemnity risks. The grounding occurred during a combination of severe weather events. Each of the two elements … Continue reading Gard Marine and Energy Ltd and Another v China National Chartering Company Ltd and Another: SC 10 May 2017
SCIT INCOME TAX – Appeal against a refusal of an ‘error or mistake’ claim: s.33 TMA 1970 – claim for exemption from UK income tax on emoluments received by reason of employment as member of the service staff of a diplomatic mission: article 37(3) of the Vienna Convention on Diplomatic Relations, 1961, having the force … Continue reading Jimenez v Inland Revenue: SCIT 23 Jun 2004
The applicants alleged, in particular, that the confiscation of their assets had been ordered in the absence of any procedure complying with Article 6 of the Convention. Held: There had been a violation despite the fact that Switzerland was under a clear international obligation, pursuant to article 25 of the UN Charter, to implement the … Continue reading Al-Dulimi and Montana Management Inc v Switzerland: ECHR 26 Nov 2013
ECHR Grand Chamber – Article 5-1 Lawful arrest or detention Internment in Iraq under Third and Fourth Geneva Conventions: no violation Article 1 Jurisdiction of states Responsibility of states Territorial jurisdiction in relation to detention of Iraqi national by coalition of armed forces in Iraq Facts – In March 2003 a coalition of armed forces … Continue reading Hassan v The United Kingdom (LS): ECHR 16 Sep 2014
Mummery J set out the correct approach to interpretation of double taxation agreements as laid down in Fothergill. He said ‘(1) It is necessary to look first for a clear meaning of the words used in the relevant article of the convention, bearing in . .
(Interim Judgment) The respondent asylum seekers had been rescued in the Mediterranean and taken to an RAF base in Akrotiri on Cyprus, a sovereign base area. The court was now asked whether they were entitled, or should be permitted, to be resettled . .
