Construction Law in UK Law

  • Chapter CG30700
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......When considering when administration is complete the Courts look for a construction of the law that leads to an early conclusion of administration. The leading case in this respect is CIR v Sir Aubrey Smith 15TC661. In his judgement ......
  • Chapter DT13501
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... . Inadmissible:. Business tax (impôt des patentes) . Flat rate tax (Law of 31 December 1986) (Foreign construction ......
  • Chapter BIM37625
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ...... of the Respondent’s trade, they could not, in my judgment, have so found properly directing themselves as to the law, because if the construction I have put on the sections be right it is impossible, in the face of their own findings, to reach the conclusion that this expenditure was wholly and ......
  • Chapter ESM0507
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......Fact/Law. Where there is a comprehensive written contract the Courts regard the status issue as one of law because it depends on the construction of a written document. They will therefore, in an appeal, re-examine the whole question and decide status afresh. In contrast, where there is no ......
  • Chapter TSEM8005
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......A separate set of principles, legislation and case law apply. The more common tax notions of ‘capital’ and ‘income’, e.g. construction of a new building versus repairs, do not apply. What is relevant is ‘capital’ and ‘income’ in trust law, which is completely separate. The ......
  • Chapter BIM64275
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . A private sector operator, whose trade includes the provision of design, construction and maintenance services, enters into a PFI contract with a public sector purchaser, to build a hospital and maintain it for 25 years. The ......
  • Chapter NIM06400
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......Although ITEPA 2003 did not change the meaning of existing tax law, its language, construction, and numbering changed. As a consequence, the NICs legislation was amended with effect from 6 April 2004 to reflect the new ITEPA 2003 provisions. ......
  • Chapter NIM06410
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......Although ITEPA 2003 did not change the meaning of existing tax law, its language, construction and numbering changed. As a consequence, the NICs legislation was amended to reflect the new ITEPA 2003 provisions. The NICs exception now contained ......
  • Chapter CG15230
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......There is some guidance in case law on whether an asset derives from other assets. In Aberdeen Construction Group Ltd v CIR 52TC281, the release of a loan debt due by a company to a shareholder caused the shareholding to increase in value. But it was held ......
  • Chapter ESM4324
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    .... . . In the construction industry, at one end of the spectrum you may have a general labourer who works full-time (or near full-time) for a single contractor on a long-term ......
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