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Customs and Excise: Case Law, Legislation, Links 13-08-15

Income, Corporation, Capital Gains, Inheritance Taxes, VAT and so on.

Customs and Excise: Case Law, Legislation, Links 13-08-15

Postby dls » Thu Aug 13, 2015 9:27 am

Duties and border taxes - both UK and at European level.
Please take the time to explore these links. Once you get used to what is provided, the power to enquire about the law is properly substantial. Suggestions for further leading cases, statutes, links and corrections are always welcome. I give my warm thanks to those who have suggested material.

Case law:
Leading Cases:
    Da Costa & Co (a Firm) and Collins -v- Thames Magistrates Court and H M Commissioners of Customs & Excise; QBD 25-Jan-2002 - The claimant sought to challenge search warrants issued by the respondents. The warrants were criticised as being too widely drawn, and in breach of the 1984 Act. Criticism was also made of the implementation of the searches, in the use of excess numbers of officers, and the taking of images of hard disks, thus acquiring privileged information about other clients of the accountant claimants.
    Norwich Pharmacal Co and others -v- Customs and Excise Commissioners; HL 26-Jun-1973 - The plaintiffs sought discovery from the defendants of documents received by them innocently in the exercise of their statutory functions. They sought to identify people who had been importing drugs unlawfully manufactured in breach of their patents.
    Held: If someone, even innocently became involved in tortious acts committed by third parties, he became under a duty assist in discovery of the identity of the third party wrongdoers. How the information was acquired was not relevant. Duties of confidence owed by taxation authorities could be overborne if necessary.
Legislation:
    1876
    1879
    1895
      Finance Act 1895 / 16 -|- Case law -|- See Also:, Taxes Management
      An Act to grant certain Duties of Customs and Inland Revenue, to repeal and alter other Duties, and to amend the Law relating to Customs and Inland Revenue and to make Provision for the Financial Arrangements of the Year.
    1927
      Finance Act 1927 / 10 -|- Case law -|- See Also: Taxes Management, Company
      An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with finance.
    1976
      Finance Act 1976 / 40 -|- Case law -|- See Also:, Taxes Management
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
    1979
    1981
    1986
      Finance Act 1986 / 41 -|- Case law -|- See Also: Taxes Management, Inheritance Tax, VAT
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
    1999
      The Warehousekeepers and Owners of Warehoused Goods Regulations 1999 / 1278 -|- Case law
      The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a) and (db), (3) and (5) , 100G(1) and (4) and 100H(1)(a), (b), (c), (g), (k), (l) and (n) and (2) of the Customs and Excise Management Act 1979, section 1 of the Finance (No. 2) Act 1992 and of all other powers enabling them in that behalf, hereby make the following regulations:
    2000
      The Dual-Use Items (Export Control) Regulations 2000 / 2620 -|- Case law -|- See Also:, Commercial
      The Secretary of State, being a Minister designated(1) for the purposes of section 2(2) of the European Communities Act 1972(2) in relation to the control of the export of goods and measures relating to trade in dual-use items, including the transmission of software and technology in intangible form, in the exercise of the powers conferred on him by that section, hereby makes the following Regulations:
    2002
      Export Control Act 2002 / 28 -|- Explanatory Note -|- Case law -|- See Also:, Commercial
      An Act to make provision enabling controls to be imposed on the exportation of goods, the transfer of technology, the provision of technical assistance overseas and activities connected with trade in controlled goods; and for connected purposes.
    2005
      Finance Act 2005 / 7 -|- Case law -|- See Also:, Taxes Management
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
    2006
      Finance Act 2006 / 25 -|- Case law -|- See Also: Taxes Management, Taxes - Other
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
    2008
      Statute Law (Repeals) Act 2008 / 12 -|- Case law -|- See Also: Scotland, Armed Forces
      An Act to promote the reform of the statute law by the repeal, in accordance with recommendations of the Law Commission and the Scottish Law Commission, of certain enactments which (except in so far as their effect is preserved) are no longer of practical utility, and to make other provision in connection with the repeal of those enactments.
    2009
      Borders, Citizenship and Immigration Act 2009 / 11 -|- Explanatory Note -|- Case law -|- See Also: Immigration
      An Act to provide for customs functions to be exercisable by the Secretary of State, the Director of Border Revenue and officials designated by them; to make provision about the use and disclosure of customs information; to make provision for and in connection with the exercise of customs functions and functions relating to immigration, asylum or nationality; to make provision about citizenship and other nationality matters; to make further provision about immigration and asylum; and for connected purposes.
    2014
      Finance Act Act 2014 / 26 -|- Case law -|- See Also: Taxes - Other, Income Tax, Corporation Tax, Capital Gains Tax
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

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