Search - 江苏苏美达轻纺国际贸易有限公司 关税政策 最新动态

Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors, [2016] BTC 10, [2016] EWCA Civ 15-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 documentary demands made by HMRC pursuant to Art. 27 on UK companies being investigated by Australia were valid The Australian Tax Office, which suspected that a UK accounting firm was providing nominee directors and shareholders to UK-incorporated companies to make them look like they were factually resident outside Australia, made a request to the UK Revenue (HMRC) pursuant to Art. 27 of the UK-Australia Treaty (somewhat similar to Art. 24 of the Canada-U.K. ...

Pope & Ors v. R & C Commrs., [2012] UKUT 206 (Tax and Chancery Chamber)-- summary under Paragraph 12(1)(c) Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(1)- Paragraph 12(1)(c) The son of the taxpayers (Mr and Mrs Pope), who was the beneficiary of a life insurance policy which he had purchased on his own life, was abducted in Angola by rebels in 1998. ...

Clyde & Co LLP & Anor v Bates Van Winkelhof, [2012] EWCA Civ 1207-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 partner in partnership cannot be an employee The claimant, who was a solicitor practising as an equity member of a limited liability partnership, and who was expelled as a member, was found not to be a "worker" entitled to protection under the Employment Rights Act 2010 (UK). ...

Adecco UK Ltd & Ors v Revenue & Customs, [2018] EWCA Civ 1794-- summary under Consideration Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Consideration consideration for temps included their remuneration The appellants ("Adecco") were employment bureaux supplying clients with temporary staff ("temps") who were not employees of Adecco. ...

Derrin Brothers Properties Ltd & Ors, R (on the application of) v A Judge of the First Tier Tribunal (Tax Chamber) & Ors, [2016] BTC 10, [2016] EWCA Civ 15-- summary under Subsection 231.2(3) Summary Under Tax Topics- Income Tax Act- Section 231.2- Subsection 231.2(3) third party notices to UK accounting firm and banks did not require them to be given explanation why information required The Australian Tax Office ("ATO") made a request under Art. 27 of the UK-Australia Treaty of HMRC relating to its investigations of an Australian resident ("Gould") and his associates and clients, which suggested to it that a UK accounting firm ("Lubbock Fine") was providing nominee directors and shareholders to UK-incorporated companies to make it appear that their factual residence was outside Australia. ...