英文判决书模板Word文档格式.docx
- 文档编号:13320747
- 上传时间:2022-10-09
- 格式:DOCX
- 页数:29
- 大小:36.93KB
英文判决书模板Word文档格式.docx
《英文判决书模板Word文档格式.docx》由会员分享,可在线阅读,更多相关《英文判决书模板Word文档格式.docx(29页珍藏版)》请在冰豆网上搜索。
royalcourtsofjusticestrand,london,wc2a2ll
date:
friday,8thoctober2004
before:
thehonourablemrjusticepark
-------------------
between:
usetechlimited
-and
graemeyoung(hminspectoroftaxes)
--------------------
simondevonshire(instructedbynelsonsfortheappellantnelsons)
akashnawbatt(instructedbythesolicitorofinlandrevenuefortherespondentrevenue)
appellantrespondent
approvedjudgment
idirectthatpursuanttocprpd39apara6.1noofficialshorthandnoteshallbetakenofthisjudgmentandthatcopiesofthisversionashandeddownmaybetreatedasauthentic.
.............................
mrjusticepark
mrjusticeparkapprovedjudgment
usetechltd-v–young(hmit)
mrjusticepark:
abbreviations,dramatispersonae,etc
1.
theseareasfollows.
abb
abbvetcogray(uk)limited,the‘enduser’oftheservicesofmrhood;
acompanywhichprovidedarangeofequipmenttotheoilandgasindustry.
mrdevonshire
simondevonshire,counselforusetech.
eat
employmentappealtribunal.
hood,mr
williamhood,specialistinasoftwaresystemusedbyabb,calledpro-engineer;
shareholderinanddirectorofusetech.
ir35
thereferencenumberofaninlandrevenuepressreleaseof2000,whichledtotheenactmentofthelegislativeprovisionswhichareinpointinthiscase.
nawbatt,mr
akashnawbatt,counselfortheinspectoroftaxes,therespondenttothisappeal.
nes
nesinternationallimited,acompanydescribedasanagencycompanywhichprovidedtechnicalrecruitmentservices.
nics
nationalinsurancecontributions
usetech
usetechlimited,theappellantonthisappeal;
‘onemancompany’ownedbymrhood,whichprovidedhisservicestoendusers.
overview
2.
3.
thisisataxandnicsappealbythetaxpayer,usetech,againstadecisionofaspecialcommissioner,mrcolinbishopp,dated12march2004.thedecisiondeterminedaquestionofprincipleconcerningtheliabilitytotaxandnicsofusetechanditsprincipalshareholderanddirector,mrhood.usetechwasa‘onemancompany’whosebusinessconsistedofmakingtheservicesofmrhoodavailabletothirdpartyusers.bytransactionsenteredintoinmay2000mrhood’sservicesweremadeavailabletoabb,andheworkedinthebusinessofabbforabout17monthsfrom1june2000.thetransactionsinvolvednotonlymrhood,usetechandabb,butalso,inamannerwhichiwilldescribelater,anothercompany,nes.mrhoodhadnobeneficialinterestinnes.thequestionofprincipleiswhetherthetransactionsattractedtheoperationofprovisionsintroduced,bothfortaxandfornics,in2000andcommonly
referredtoastheir35legislation.ir35wasthereferencenumberofaninlandrevenuepressreleasewhichhadforeshadowedthelegislation.
4.
iftheir35legislationapplieditseffectwouldbetotreatpaymentsreceivedbyusetechfortheprovisionbyitofmrhood’sservices(thepaymentsbeingreceived,notfromabbdirectly,butfromnes)asiftheyhadbeenpersonalincomeofmrhoodfromanemploymentwithabb.forincometaxtheywouldbetreatedasemolumentstaxableunderschedulee,ratherthanasreceiptsofusetech’stradewhichwouldbetakenintoaccountincomputingitsprofitsliabletocorporationtax.fornicstheywouldbetreatedinasimilarwayasemploymentincomeofmrhood.theliabilitiesbothtoincometaxandtonicswouldfalltobemetbyusetech,notbymrhood.thusitisusetechwhichistheappellanttaxpayer.
5.
theinlandrevenueissuedformaldecisionsthattheir35provisionsapplied,andusetechappealedtothespecialcommissioners.informthereweretwodecisionsandtwoappeals,onefortaxandonefornics,buttheyturnedontwosetsofalmostidenticallegislationandstoodorfelltogether.theappealswereheardbymrbishoppon22january2004,andbyareserveddecisiondated12march2004hedismissedtheappeals,thusaffirmingthedecisionswhichtheinlandrevenuehadissued.usetechnowappealstome.itisclearthatanappealcanonlysucceedifthedecisionwaswronginlaw.thereisnoappealonaquestionoffact:
sees.56a
(1)and(4)ofthetaxesmanagementact1970.
6.
mrdevonshire,whoappearsforusetech,hashelpfullylimitedhissubmissionstotwospecificrespectsinwhichhesaysthatthespecialcommissionererredinlaw.iwilldescribethemfullylaterinthisjudgment.thefirstrespectinvolvesanargumentthattheir35legislationcannotapplybecauseofacontractualprovisionbetweenusetechandnes(notbetweenusetechandabborbetweennesandabb),whichmrdevonshiresubmitsmustbetakenintoaccount,entitlingusetechtoprovidetheservi
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 英文 判决书 模板