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Ingenious Media Holdings plc & Anor, R (on the application of) v Commissioners for HMRC, [2016] UKSC 54-- summary under Principle of Legality Summary Under Tax Topics- Statutory Interpretation- Principle of Legality common law of confidentiality not overridden by general words A senior British tax official disclosed, in an “off the record” interview with some journalists, that the schemes of a particular promoter of film tax shelters had been generating large losses to the fisc, and they published this and other confidential information. HMRC argued that this disclosure was justified by a statutory provision which authorized a “disclosure … made for the purposes of a function” of HMRC, noting their “general desire to foster good relations with the media or to publicise HMRC’s views about elaborate tax avoidance schemes,” as well as to the possibility of getting tips from the journalists. ...

A-Supreme Nursing & Home Care Services Inc. v. The King, 2023 TCC 39-- summary under Section 6 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule V- Part II- Section 6 the provision of agency nurses to seniors’ homes qualified as exempt nursing services The appellant, in addition to providing nurses directly to individuals, placed nurses in the long-term care facilities and nursing homes of its Ontario clients and did not charge GST/HST on the related fees in reliance on the exemption for nursing services in Sched. ... Furthermore, although such Act “clearly puts the general responsibility of health care services on the operators of care homes” (para. 44), he considered (at para. 46) that: [T]he FCA’s decision [in HSC] should not be read to suggest that having general responsibility over the provision of health care services is a necessary condition to providing an exempt nursing services supply. … Finding otherwise would lead one to conclude that any service provided by a contractor is a supply of personnel rather than the service actually provided for. ...

Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP & Ors, [2023] UKSC 40-- summary under Revenue Rule Summary Under Tax Topics- Statutory Interpretation- Revenue Rule revenue rule and sovereign authority rule did not apply where the foreign authority was suing to recover stolen money rather than to recover taxes The respondent, which was the Danish Customs and Tax Divisions (“SKAT”) brought claims in an English civil court seeking to recover £1.44 billion which it had paid based on allegedly fraudulent claims for refunds of Danish dividend withholding tax – SKAT alleged that most of the appellants (“Solo Capital”) had fraudulently misrepresented that they, as shareholders of Danish companies, had been subject to withholding at a rate in excess of the Treaty-reduced rate on dividends when, in fact, they never had held any shares in any of the relevant Danish companies. ...

Galea v The Assessment Review Committee & Anor (Mauritius), [2025] UKPC 17-- summary under Business Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Business deer-hunting activity was a business based on the taxpayer's subjective intention of generating a profit Whether the taxpayer could deduct his 92% share of the losses incurred by a Mauritius partnership (of which he was the dominant partner) from his other sources of income turned on whether the partnership was carrying on a “business,” whose definition in the Mauritian Income Tax Act 1995 relevantly referred to "any trade … or undertaking, or any other income earning activity, carried on with a view to profit. ...

Cassels Brock & Blackwell LLP, 2013 ONCA 165, rev'g 2012 DTC 5013 [at 6604], 2011 ONSC 6724-- summary under Negligence, Fiduciary Duty and Fault Summary Under Tax Topics- General Concepts- Negligence, Fiduciary Duty and Fault potential problem did not engage limitations period The plaintiff, along with about 900 other taxpayers, indirectly acquired rights to timeshare weeks at a Carribean resort, and donated the rights to a Canadian athletic association along with enough cash to discharge encumbrances on the timeshare weeks. ... The limitations period could not commence until the claim was discoverable, and a mere " potential problem" does not make a claim discoverable. ...

Revenue Commissioners v Susquehanna International Group Ltd & ors, [2025] IECA 123-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 a US LLC was not a resident of the US for purposes of the US-Ireland treaty The taxpayers were Irish resident companies, which were part of a group whose ultimate parent was a single member LLC (“SIH LLC”), which was fiscally transparent for U.S. tax purposes. ... " Allen JA stated (at para. 42) that, as “the purpose of the treaty is to avoid double taxation … it stands to reason that it should only apply to persons who otherwise would be exposed to a liability to pay tax. ...

Eastwood & Co. v. MNR, 94 DTC 6411 (BCSC)-- summary under Solicitor-Client Privilege Summary Under Tax Topics- General Concepts- Solicitor-Client Privilege Documents in the nature of simple reports by a conveyance agent relating to certain noted conveyancing matters were not privileged. ...

AFS & Co. Limited Partnership No. 5 v. The Queen, 2001 DTC 5330 (FCTD)-- summary under Solicitor-Client Privilege Summary Under Tax Topics- General Concepts- Solicitor-Client Privilege General discussion of the privilege before finding that specific documents were privileged. ...

In re James Richardson & Sons, Ltd., 82 DTC 6211 (FCA)-- summary under Section 231.2 Summary Under Tax Topics- Income Tax Act- Section 231.2 The issuance of a S.231(3) requirement is not a decision that may be appealed under S.28 of the Federal Court Act. ...

Nomad Sand & Gravel Ltd., 87 DTC 5343, [1987] 2 CTC 112 (FCTD)-- summary under Class 10 Summary Under Tax Topics- Income Tax Regulations- Schedules- Schedule II- Class 10 A sand and gravel pit was not a "mine", and front end loaders used in the gravel pit operation accordingly were Class 22, rather than Class 10 assets. ...