Maryland Can Tax Two Delaware Shell Companies, Court Rules
- Negligence and Penalties. // Accountancy;Jul1968, Vol. 79 Issue 899, p479
The article presents the tax case of Salmon v. General Commissioners for the Havering Division on penalties for the negligence of firms to settle their taxes in Great Britain. The article also describes the details of the case, legal precedents, implications on taxation and judgment.
- OFFSHORE: The battle of Hastings-Bass. // Fund Strategy;5/3/2011, p32
The article focuses on the basis of poor tax advice and the rule in Re Hastings-Bass. It features the court judgment made by the Court of Appeal (CoA) in England regarding the Pitt v Holt and Futter v. Futter cases in which the rule in Re Hastings-Bass was rejected. It also discusses the...
- INCOME TAX. // Accountancy;Sep70, Vol. 81 Issue 925, p668
The article presents a legal case dealing with income tax in Great Britain. The article discusses facts, issues and ruling in the case of "Johnstone v. Heath." The case involves tax liability of a property dealer for his sale of property offered to him by his employer and explains the reversal...
- Jail time for area chiropractor. // Buffalo Law Journal;9/1/2008, Vol. 80 Issue 70, p4
The article reports that John Weisberg has been sentenced of 21-month imprisonment by U.S. Magistrate Judge Hugh Scott for not paying about $144,000 in taxes. The case was prosecuted by Justice Department Tax Division trial attorneys John Kane and James Strawley. His conviction was ordered...
- Tax avoidance scheme fails. Cooper, John A. // Accountancy;May82, Vol. 93 Issue 1065, p44
The article presents an appeal by the Crown against a judgment of the High Court in Great Britain which allowed a claim for group relief as a result of a complex tax avoidance scheme. The Crown's appeal was upheld by a majority decision. The appeal concerned the interpretation of section 29 of...
- WHERE WILL THE LINE BE DRAWN? Sherry, Michael // Accountancy;Feb1988, Vol. 101 Issue 1134, p108
This article discusses the outcome of court cases in Great Britain which illustrates the distinction between tax avoidance that may turn out to be illegal and a legitimate attempt to minimise clients' liability. Many thought that decision in Ramsay meant that tax schemes which had no purpose...
- DRUNK AND ORDERLY: THE ANOMALOUS HOLDING OF IN RE FRETZ AFFECTS BANKRUPT TAXPAYERS. // Tax Lawyer;Winter2002, Vol. 55 Issue 2, p655
Presents the case In re Fretz at the U.S. Court of Appeals for the 11th Circuit, which deals with tax evasion in relation to bankruptcy. Discussion on the dischargeability of taxes in bankruptcy; Details of the case; Interpretation of the U.S. Code section 523 by other circuits; Details of the...
- HAWAII TAX EVASION CONVICTION UPHELD. // Sales & Use Tax Alert;3/1/2013, Vol. 33 Issue 4, p5
The article discusses the court case State of Hawaii v. Ungounga which deals with tax evasion wherein the Hawaii Intermediate Court of Appeals upheld the conviction of the defense.
- Testing times for the tax man. Ferrers, Tony // Chartered Accountants Journal;Feb2000, Vol. 79 Issue 1, p90
Focuses on integrity measures to combat tax avoidance in Australia. Community dimension to taxation; Acceptance of taxes as a field for entrepreneurial and cost-cutting techniques; Restriction of the alienation of personal services.