№ files_lp_3_process_9_63734
File format: docx Character count: 5351 File size: 18 KB
Year: 1975
Region / city: London
Topic: Military appointments
Document type: Regulatory document
Author: Ministry of Defence
Target audience: Royal Navy, Royal Marines, British Regular Army, Royal Air Force personnel
Effective period: Ongoing
Approval date: 27 May 2022
Amendment date: May 27, 2022
Price: 8 / 10 USD
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Her Majesty’s Inspector of Education and Training (HMI) Information Pack: A unique role in Welsh education
Year: 2022
Region / City: Wales
Topic: Education
Document Type: Recruitment Pack
Organization / Institution: Estyn
Author: Owen Evans, Her Majesty’s Chief Inspector of Education and Training
Target Audience: Prospective applicants for the role of Her Majesty’s Inspector of Education and Training
Period of Validity: Ongoing
Approval Date: Not specified
Date of Changes: Not specified
Hugh Murphy and Winifred Linnett v. Commissioners for His Majesty’s Revenue and Customs [2023] EWCA Civ 497
Year: 2023
Jurisdiction: England and Wales
Case type: Civil appeal
Court: Court of Appeal (Civil Division)
Lower court: High Court of Justice, King’s Bench Division, Administrative Court
Judges: Lord Justice Newey, Lady Justice Andrews, Lady Justice Falk
Claimants/Appellants: Hugh Murphy, Winifred Linnett
Defendants/Respondents: Commissioners for His Majesty’s Revenue and Customs
Hearing date: 20 April 2023
Judgment date: 15 May 2023
Legal issue: Interpretation of extra-statutory concession ESC B18 and eligibility for UK income tax credit by UK beneficiaries of non-resident trusts
Trust involved: Charles Street Group Funded Unapproved Retirement Benefit Scheme
Trustees’ residence: Guernsey
Beneficiaries’ residence: United Kingdom
Distributions: £7,329,856.22 to Hugh Murphy, £1,832,464.06 to Winifred Linnett
Period of disputed tax credits: before 2012-2013
Previous judgment: Dismissal by Chamberlain J on 13 July 2021
JTI Acquisition Company (2011) Limited v The Commissioners for His Majesty’s Revenue and Customs — Judgment of the Court of Appeal (Civil Division), 13 June 2024
Year: 2024
Country: United Kingdom
City: London
Court: Court of Appeal (Civil Division)
Case Number: CA-2023-002219
Neutral Citation: [2024] EWCA Civ 652
Lower Tribunal: Upper Tribunal (Tax and Chancery Chamber) [2023] UKUT 00194 (TCC)
Judges: Lord Justice Lewison; Lord Justice Newey; Lord Justice Baker
Date of Judgment: 13 June 2024
Hearing Dates: 15–16 May 2024
Appellant: JTI Acquisition Company (2011) Limited
Respondent: The Commissioners for His Majesty’s Revenue and Customs
Legal Field: Tax Law
Subject: Corporation tax treatment of interest debits and unallowable purpose under section 442 of the Corporation Tax Act 2009
Legislation Referenced: Corporation Tax Act 2009
Representatives for the Appellant: Nicola Shaw KC; Harry Winter
Representatives for the Respondents: Elizabeth Wilson KC; Rebecca Sheldon
Location of Court: Royal Courts of Justice, Strand, London
Type of Document: Appellate court judgment
Related Acquisition: LeTourneau Technologies Inc acquisition by Joy Global Inc group
Obrascon Huarte Lain SA v. Her Majesty's Attorney General for Gibraltar
Year: 2015
Region / City: Gibraltar
Topic: Civil Engineering, Contract Dispute, Environmental Issues
Document Type: Court Judgment
Institution: Court of Appeal (Civil Division)
Author: Lord Justice Jackson, Lady Justice Gloster, Lord Justice Floyd
Target Audience: Legal professionals, civil engineers, construction contractors
Period of Validity: 2015
Approval Date: 9 July 2015
Date of Changes: None
Hearing Dates: 19 May 2015, 20 May 2015, 21 May 2015
Summary: Legal judgment concerning a dispute between a Spanish construction company and the Government of Gibraltar regarding the termination of a contract for a road construction project around Gibraltar Airport, focusing on issues of contamination, re-design, and approval processes.
Topics: Warders Yeoman Majestys