Judge Against Tax Hike
- No Wisconsin use tax on intercompany transfers. // Sales & Use Tax Alert;4/1/2007, Vol. 17 Issue 6, p5
The article discusses a ruling by Wisconsin Supreme Court which states that intercompany transfers of equipment such as trucks, tractors, and tractor-trailers between subsidiaries of a parent corporation were not subject to Wisconsin use tax because the transferring subsidiaries were not...
- Oklahoma debtor personally liable for collected tax siezed by bank. // Sales & Use Tax Alert;4/1/2007, Vol. 17 Issue 6, p8
The article discusses a ruling by the U.S. Bankruptcy Appellate Court of the Tenth Circuit, which states that a debtor in a bankruptcy action who was president of a company was personally liable under state law for sales taxes charged by the company but collected by the company's secured...
- Shilton's defence. Greene, Chris; Maddalena, Christina; Wisdell, Ana // Accountancy;Feb1990, Vol. 105 Issue 1158, p56
This article focuses on a British tax case wherein the Court of Appeal held that a payment by Nottingham Forest Football Club to Peter Shilton as part of an agreement whereby he agreed to transfer to another club was not an emolument of Shilton's employment. As part of the agreement Shilton was...
- Williams v Horsham District Council. Lane, Vivienne // Estates Gazette;1/31/2004, Issue 405, p147
Examines the ruling on the court case Williams versus Horsham District Council which deals with council taxation on tied accommodations. Details of the case; Laws and facts being disputed; Explanation for the ruling.
- Mr. CA goes to tax court. Wilkenfeld, David // CA Magazine;Apr99, Vol. 132 Issue 3, p16
Examines the impact of the Tax Court of Canada Act of 1991 on the practice of accountancy. Provisions of the law; Impact on clients' representation in tax appeals in court; Scenarios depicting an accountant's representation of a client under the informal procedure of the Act.
- A tax that doesn't ring true. Emmerson, Carl // Public Finance;3/8/2002, p29
The article discusses Hypothecation as the latest tax-and spend solution proposed for ailing public services. Debate on whether taxes should rise; Identification of the proposed solution problem; Suggestion to what political parties should do with the proposed solution.
- VIRGINIA. // Property Tax Alert;Jun2010, Vol. 16 Issue 6, p7
This section presents news briefs on property tax cases and rulings in Virginia as of June 2010, including the ruling by the Commissioner of Virginia's Department of Taxation on tax exemption from the local business, professional and occupational license tax on sales, tax assessment of a...
- Vestey v the Revenue: new approach to s 478. Cretton, Colin // Accountancy;Feb1980, Vol. 91 Issue 1038, p14
This paper deals with the judgement on appeals delivered by the House of Lords on the court case, Vestey versus the Revenue, on November 22, 1979. Section 478 of the Taxes Act 1970, which began life as Section 18 of the Finance Act 1936, is designed to counter arrangements whereby an ordinarily...
- Change, Complexity, and Increasing Uncertainty in the Tax Law; Their Impact on Our Tax System and What We Should Do About It. Gibbs, Lawrence B. // Tax Executive;Nov/Dec2001, Vol. 53 Issue 6, p432
Discusses the change, complexity, and uncertainty in the tax law and their impact on the tax system in the United States. Complexities brought about by Tax Court decisions on tax cases; Implications of the lack of predictability of the outcomes of tax cases; Debate over the limits of judicial...