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ITC V HMRC
''Investment Trust Companies v HMRC'' 012EWHC 458 (Ch) is an English unjust enrichment law case, concerning to what extent enrichment of the defendant must be at the expense of the claimant. Facts The Investment Trust Companies (ITC), closed end investment trusts who got investment management services from management companies, sued to recover overpaid VAT from the HMRC. The managers usually got paid by fees plus VAT. It was thought there was no exemption possible, and VAT was charged at a standard rate. But then the ECJ said in 2007 the services should have been exempt from VAT since 1 January 1990. The litigation had begun in 2004, and at that point the managers claimed VAT refunds from 2001 to 2004. The claims were not made for any earlier accounting periods because the Value Added Tax Act 1994 section 80(4) installed a three year limitation period. HMRC repaid net amounts (because s 80(2A) required a set off from deductions of input tax already made for supplying services). Af ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
English Unjust Enrichment Law
The English law of unjust enrichment is part of the English law of obligations, along with the law of contract, tort, and trusts. The law of unjust enrichment deals with circumstances in which one person is required to make restitution of a benefit acquired at the expense of another in circumstances which are unjust. The modern law of unjust enrichment encompasses what was once known as the law of quasi-contract. Its precise scope remains a matter of controversy. Beyond quasi-contract, it is sometimes said to encompass the law relating to subrogation, contribution, recoupment, and claims to the traceable substitutes of misapplied property. English courts have recognised that there are four steps required to establish a claim in unjust enrichment. If the following elements are satisfied, a claimant has a prima facie right to restitution: # the defendant has been ''enriched''; # this enrichment is ''at the claimant's expense''; # this enrichment at the claimant's expense is ''unjus ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Value Added Tax Act 1994
The Value Added Tax Act 1994c 23 is a UK tax law, concerning taxation of goods and services that fall within the scope of Value Added Tax (VAT). It came into force on 1 September 1994. The Value Added Tax Act 1983 was repealed and replaced by this legislation. Contents *Part I - The charge to tax *Part II - Reliefs, exemptions and repayments *Part III - Application of Act in particular cases. *Part IV - Administration, collection and enforcement *Part V - Appeals *Part VI - Supplementary provisions To encourage outsourcing it provides a mechanism through which government departments, including NHS trust An NHS trust is an organisational unit within the National Health Services of England and Wales, generally serving either a geographical area or a specialised function (such as an ambulance service). In any particular location there may be several ...s, can qualify for refunds on contracted out services. See also * Income and Corporation Taxes Act 1988 * Corporation Tax Act 201 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Fleming (t/a Bodycraft) V Customs And Excise Commissioners
Fleming may refer to: Places Australia *Fleming, Northern Territory, a town and a locality Canada * Fleming, Saskatchewan * Fleming Island (Saskatchewan) Egypt * Fleming (neighborhood), a neighborhood in Alexandria Greenland * Fleming Fjord Italy * Fleming (Rome), a neighborhood United States * Fleming, Colorado *Fleming, Georgia * Fleming, Indiana * Fleming, Kansas * Fleming, Kentucky, a predecessor of Fleming-Neon, Kentucky, in Letcher County * Fleming County, Kentucky * Fleming, Missouri * Fleming, New York * Fleming, Ohio People * Fleming (surname) * Flemings, demonym for the Flemish people of Flanders, Belgium * Clan Fleming, a Scottish clan Other uses * Fleming (crater), a lunar crater * Fleming Building, a building in Des Moines, Iowa, United States * Fleming College, a college in Peterborough, Ontario, Canada * Fleming Companies, Inc, an American food supply company * , more than one United States Navy ship * '' Fleming: The Man Who Would Be Bond'', 2014 TV mini-se ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Francovich V Italy
''Francovich v Italy'' (1991) C-6/90 was a decision of the European Court of Justice which established that European Union Member States could be liable to pay compensation to individuals who suffered a loss by reason of the Member State's failure to transpose an EU directive into national law. This principle is sometimes known as the principle of state liability or "the rule in ''Francovich''" in European Union law.UK LegislationEuropean Union (Withdrawal) Act 2018 Schedule 1 accessed 8 July 2018 Facts Under the Insolvency Protection Directive 80/987 (now 2008/94/EC) EU Member States were expected to enact provisions in their national law to provide for a minimum level of insurance for employees who had wages unpaid if their employers went insolvent. Mr Francovich, who had worked in Vicenza for CDN Elettronica SnC, was owed 6 million Lira, and Mrs Bonifaci and 33 of her colleagues were owed 253 million Lira together after their company, Gaia Confezioni Srl, had gone bankr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
English Unjust Enrichment Case Law
English usually refers to: * English language * English people English may also refer to: Peoples, culture, and language * ''English'', an adjective for something of, from, or related to England ** English national identity, an identity and common culture ** English language in England, a variant of the English language spoken in England * English languages (other) * English studies, the study of English language and literature * ''English'', an Amish term for non-Amish, regardless of ethnicity Individuals * English (surname), a list of notable people with the surname ''English'' * People with the given name ** English McConnell (1882–1928), Irish footballer ** English Fisher (1928–2011), American boxing coach ** English Gardner (b. 1992), American track and field sprinter Places United States * English, Indiana, a town * English, Kentucky, an unincorporated community * English, Brazoria County, Texas, an unincorporated community * Engli ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Justice Cases
High may refer to: Science and technology * Height * High (atmospheric), a high-pressure area * High (computability), a quality of a Turing degree, in computability theory * High (tectonics), in geology an area where relative tectonic uplift took or takes place * Substance intoxication, also known by the slang description "being high" * Sugar high, a misconception about the supposed psychological effects of sucrose Music Performers * High (musical group), a 1974–1990 Indian rock group * The High, an English rock band formed in 1989 Albums * ''High'' (The Blue Nile album) or the title song, 2004 * ''High'' (Flotsam and Jetsam album), 1997 * ''High'' (New Model Army album) or the title song, 2007 * ''High'' (Royal Headache album) or the title song, 2015 * ''High'' (EP), by Jarryd James, or the title song, 2016 Songs * "High" (Alison Wonderland song), 2018 * "High" (The Chainsmokers song), 2022 * "High" (The Cure song), 1992 * "High" (David Hallyday song), 1988 * " ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
