Search - 包建铎违纪违法案件以案促改以案促治专题组织生活会 个人对照检查

Brodie & Anor, [1998] BTC 141 (Ch. D)-- summary under Subsection 102(2) Summary Under Tax Topics- Income Tax Act- 101-110- Section 102- Subsection 102(2) top tier partners are lower tier partnership members The taxpayers used borrowed money to make a contribution of capital to a partnership (Skeldon Estates) which was a member of a second partnership (Murdoch) which carried on a farming business utilizing farms owned by Skeldon Estate and the second partner of Murdoch. ... Murdoch & Son", it followed "that the money [was] thereby used wholly for the purposes of the trade carried on by the partners in W. Murdoch & Son." He went on to indicate (at p. 153) that under English law, where A and B are the partners in partnership X, and X and another person (C) form another partnership, partnership Y, A and B are considered to be partners in partnership Y in their capacity as members of partnership X. ...

Brodie & Anor, [1998] BTC 141 (Ch. D)-- summary under Section 253.1 Summary Under Tax Topics- Income Tax Act- Section 253.1 top tier partners are lower tier partnership members The taxpayers used borrowed money to make a contribution of capital to a partnership (Skeldon Estates) which was a member of a second partnership (Murdoch) which carried on a farming business utilizing farms owned by Skeldon Estate and the second partner of Murdoch. ... Murdoch & Son", it followed "that the money [was] thereby used wholly for the purposes of the trade carried on by the partners in W. Murdoch & Son." He went on to indicate (at p. 153) that under English law, where A and B are the partners in partnership X, and X and another person (C) form another partnership, partnership Y, A and B are considered to be partners in partnership Y in their capacity as members of partnership X. ...

Brodie & Anor, [1998] BTC 141 (Ch. D)-- summary under Paragraph 96(1)(f) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(f) The taxpayers used borrowed money to make a contribution of capital to a partnership (Skeldon Estates) which was a member of a second partnership (Murdoch) which carried on a farming business utilizing farms owned by Skeldon Estate and the second partner of Murdoch. ... Murdoch & Son", it followed "that the money [was] thereby used wholly for the purposes of the trade carried on by the partners in W. Murdoch & Son." He went on to indicate (at p. 153) that under English law, where A and B are the partners in partnership X, and X and another person (C) form another partnership, partnership Y, A and B are considered to be partners in partnership Y in their capacity as members of partnership X. ...

Barker v Baxendale Walker Solicitors (a firm) & Anor, [2017] EWCA Civ 2056-- summary under Section 10 Summary Under Tax Topics- Statutory Interpretation- Interpretation Act- Section 10 “is” implied “or becomes” Before going on to find that a tax solicitor was negligent in not warning that his interpretation of s. 28(4)(d) of the Inheritance Tax Act 1984 (including the meaning to be accorded to “is” and “at any time”) might be incorrect, Asplin LJ stated (at para. 46): Furthermore, I do not share the Judge's concerns … about the need, on Mr Barker's construction, to imply "or becomes" into paragraph (d) or to construe "is" in (d) in a way which means that it has to apply at all times throughout the life of the trust. … Paragraph (d) is intended to apply in relation to any person whether in (a), (b) or (c). ...

The Trustees of the Morrison 2002 Maintenance Trust & Ors v Revenue and Customs, [2019] EWCA Civ 93-- summary under Tax Avoidance Summary Under Tax Topics- General Concepts- Tax Avoidance Three “Scottish Trusts” exercised their put to sell shares of a listed public company to trusts (the “Irish Trusts”) with similar terms for the shares’ cost base of £4.5M; and the Irish Trusts sold the same shares eight days later to Merrill Lynch for £14.3M, who then sold the shares into the market. ... Newey LJ stated (at paras. 56-57) that he agreed with the First-tier Tribunal: that the sale to Merrill Lynch "sufficiently corresponded to the scheme as planned" and … it "would be extraordinary if the application of the Ramsay approach could be defeated by the sale being to brokers rather than to the market by brokers on behalf of the Irish Trustees" …. ...

Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119-- summary under Paragraph 305(5)(b) Summary Under Tax Topics- Excise Tax Act- Section 305- Subsection 305(5)- Paragraph 305(5)(b) application granted based on registrant awaiting ITA assessments The appellant (“RBBSI”), a legal professional corporation for Mr. ... As well … procedural gaffes are not so egregious as to require or demand denial of this application. Regarding the test in s. 305(5)(b)(iv), he stated (at para. 18) that “there is a semblance of logic to … [RBBSI’s] position, sufficient to constitute reasonable grounds for appealing.” ...

Bureau Barrister & Solicitor Incorporated v. The Queen, 2020 TCC 119-- summary under Paragraph 166.2(5)(b) Summary Under Tax Topics- Income Tax Act- Section 166.2- Subsection 166.2(5)- Paragraph 166.2(5)(b) just and equitable for taxpayer to be granted an extension unless a clear rationale for declining In granting an extension for an incorporated lawyer to appeal HST assessments to the Tax Court, Russell J accepted the testimony of the lawyer that his strategy was to see if anticipated income tax reassessments (both of his professional corporation and him personally) might assist the corporation’s HST position in its HST appeal. ... As well … procedural gaffes are not so egregious as to require or demand denial of this application. ... Russell J stated in this regard (at para. 18) that “there is a semblance of logic to … [the corporation’s] position, sufficient to constitute reasonable grounds.” ...

Vega International Car Transport and Logistic — Trading GmbH v. Dyrektor Izby Skarbowej w Warszawie, ECLI:EU:C:2019:412 (European Court of Justice, 8th Chamber)-- summary under Paragraph (g) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service- Paragraph (g) a parent’s funding of fuel costs of subsidiaries was a provision of credit rather than a purchase and on-sale of the fuel The business of the subsidiaries of Vega International included the transport of commercial vehicles from the manufacturer to customer. ... Accordingly, Vega Poland decides on, in particular, the fuel purchasing arrangements in so far as it may choose, from among the service stations of the suppliers indicated by Vega International, which service station to refuel at and may freely decide on the quality, quantity and type of fuel, as well as when to purchase and how to use it …. [T]he expression ‘the granting and the negotiation of credit’ used in [the VAT] provision... must be interpreted broadly, so that its scope cannot be limited only to loans and credit granted by banking and financial institutions …. ...

Dow & Duggan Log Homes International (1993) Limited v. The Queen, 2019 TCC 280-- summary under Section 12 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 12 CRA does not have the discretion to stipulate the documentary requirements for the s. 12 zero-rating CRA assessed on the basis that sales by the appellant of log homes were not zero-rated under Sched. ... In rejecting the Crown’s position that the Minister had the same discretion under s. 12, Wong J stated (at paras. 37, 39): I cannot agree with the Respondent that where one provision is silent as to an evidentiary threshold, it is appropriate or correct to take a threshold from another provision and apply it to the silent provision with the same force of law. … [W]hen dealing with section 12, it is logical and reasonable to refer to the Minister’s list of satisfactory evidence for qualifying under section 1, as a guideline for section 12. ... However, with the exception of one transaction, there “was insufficient evidence available … to adequately trace any of the remaining transactions and conclude that they were zero-rated” (para. 47). ...

Brodie & Anor, [1998] BTC 141 (Ch. D)-- summary under Provincial Law Summary Under Tax Topics- Statutory Interpretation- Provincial Law Before rejecting a submission by the Inspector of Taxes that the position of the taxpayers, as members of a Scottish partnership, should be the same as if they were members of an English partnership, Park J. stated (at p. 154) that: "... ...