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Bloomsburry Family law

Expert witness

Venables v Hornby (HM Inspector of Taxes) [2003] UKHL 65

Practice and Procedure - Payments made to appellant out of funds held for purposes of occupational pension scheme - Whether payments chargeable to income tax under Income and Corporation Taxes Act 1988, s 600 - By ceasing to be employee and continuing to be director appellant had retired - Payments to appellant duly authorised by rules of scheme - Payments not chargeable under s 600(2)

Marks and Spencer plc v Commissioners of Customs and Excise; University of Sussex v Commissioners of Customs and Excise [2003] EWCA Civ 1448

Value Added Tax - European Law - Practice and Procedure - Limitation - Sixth Directive - Taxpayers claimed entitlement to repayment of overpaid VAT - Retrospective time limits in respect of repayment claims - Council Directive 77/388 incorrectly transposed into UK law - Taxpayer had directly enforceable Community law right to repayment of overpaid VAT even once Directive correctly transposed if conditions in Becker v Finanzamt Munster-Innenstadt: C-8/81 satisfied - Late claim to deduct formerly unclaimed input tax was within Value Added Tax Regulations 1995 reg 29 and not claim for repayment of overpaid tax within Value Added Tax Act 1994, s 80

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