Davis v Revenue and Customs Commissioners
Sunday, 13th July 2008
[2008] All ER (D) 144 (Jul); 10 July 2008; Court of Appeal, Civil Division; Keene, Lloyd and Hughes LJJ
There was a dispute about the tax residence of the claimants. The claimants appealed to the Special Commissioners and also applied to the court by way of judicial review, arguing that they had a reasonable expectation to be treated in accordance with IR20.
Scammell v Farmer
Saturday, 7th June 2008
[2008] EWHC 1100 (Ch); [2008] All ER (D) 296 (May); Chancery Division; Stephen Smith QC, sitting as a High Court judge; Click for the Baiili report
The judge declined to apply the definition of mental capacity contained in the Mental Capacity Act 2005 to the circumstances of the execution of a will in 2003. He said:
Clarifying trustee payments and expenses
Friday, 6th June 2008
The Charity Commission has updated its guidance on trustee payments and expenses, in the light of the Charities Act 2006.
Henwood v Barlow Clowes International Ltd (in liquidation) (CA)
Wednesday, 4th June 2008
[2008] EWCA Civ 577; Court of Appeal, Civil Division; Waller, Arden and Moore-Bick LJJ; [2008] All ER (D) 330 (May)
Allowing an appeal against the decision of Evans-Lombe J (see a post about that decision here), the Court of Appeal held that the respondent to the bankruptcy petition was domiciled in England and Wales. At the relevant time he had lost his domicile of choice and had not yet taken up a new domicile of choice; therefore his domicile of origin had revived.
Tax Appeals against decisions made by HMRC - technical document
Tuesday, 3rd June 2008
HMRC have published a technical document that introduces the draft “The Transfer of Tribunal Functions and Revenue and Customs Appeals Order”. It contains some detailed comments on the Order and the consequential amendments that are made on, amongst others, the Taxes Management Act 1970.
Tax Appeals against decisions made by HMRC
Tuesday, 3rd June 2008
Draft legislation, to be known as The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2008, has been published for the transfer of the functions of the general and special commissioners to a tribunal under the Tribunals Courts and Enforcement Act 2007.
