The conduct of civil litigation itself: costs, case management, jurisdiction and service, limitation, disclosure, procedural appeals, and enforcement of judgments.
Tax LawVAT and Duties Tribunal14 Mar 2006Added 6 Aug 2026
Plasma Trading Limited, a company run by directors Mr Lee Cummins and Mr Sam Cook, had been registered for VAT in July 2002, initially trading in plasma television screens, and in July 2003 changed its trade class to ferrous and…
Tax LawVAT and Duties Tribunal27 Feb 2006Added 6 Aug 2026
Frametech Ltd, a Bristol company based in Flowers Hill, Brislington, appealed against a decision of the Commissioners for Her Majesty's Revenue and Customs requiring it to give security, in the sum of £30,400, before being…
Tax LawSpecial Commissioners of Income Tax16 Feb 2006Added 6 Aug 2026
This was an ex parte application by the Commissioners for HM Revenue and Customs for consent under section 20(8A) of the Taxes Management Act 1970 to serve Notices on a Financial Institution and two named UK subsidiaries…
Tax LawVAT and Duties Tribunal17 Jan 2006Added 6 Aug 2026
The appellant, Miss Usha Devi Teji, was formerly a practising barrister. Following the birth of a child in 1995 she developed endometriosis, a gynaecological complaint causing extreme pain and requiring regular surgery, with…
Tax LawVAT and Duties Tribunal13 Jan 2006Added 6 Aug 2026
Ford Motor Company Limited determined in early 2004 to introduce the "Ford Bonus Scheme", a scheme designed to generate sales of Ford cars and to reduce the output tax payable on those sales. In May 2004 it sought a ruling from…
Tax LawSpecial Commissioners of Income Tax11 Oct 2005Added 6 Aug 2026
HMRC and the accountants Grant Thornton were aware of some 200 cases in which employer companies had used the same arrangements to remunerate directors and employees: antique gold coins located offshore were purchased by the…