A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).
On 1 October 2019 the Supreme Court of the United Kingdom celebrated its tenth anniversary. Set up under Part 3 of the Constitutional Reform Act 2005 the court replaced the House of Lords (Judicial Committee). It hears civil and criminal appeals from the Courts of Appeal in England and Wales and Northern Ireland and from the Inner House of the Court of Session in Scotland. In England Wales and Northern Ireland (and from 22 September 2015 in Scotland) appeals to the Supreme Court require the permission of the lower court. If that is refused an appellant may apply for permission to the Supreme Court. Permission is granted only in cases which raise some important point of principle or practice or where there is some other compelling reason for the appeal...
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A decade of tax decisions examined by Michael Conlon QC (Temple Tax Chambers).
On 1 October 2019 the Supreme Court of the United Kingdom celebrated its tenth anniversary. Set up under Part 3 of the Constitutional Reform Act 2005 the court replaced the House of Lords (Judicial Committee). It hears civil and criminal appeals from the Courts of Appeal in England and Wales and Northern Ireland and from the Inner House of the Court of Session in Scotland. In England Wales and Northern Ireland (and from 22 September 2015 in Scotland) appeals to the Supreme Court require the permission of the lower court. If that is refused an appellant may apply for permission to the Supreme Court. Permission is granted only in cases which raise some important point of principle or practice or where there is some other compelling reason for the appeal...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
