Tort in UK Law

  • Chapter IHTM30033
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......The liability of an executor de son tort was discussed in IRC v Stype Investments (Jersey) Ltd [1982] Ch 456, CTT Cases No. 15. The Scottish equivalent of executor de son tort is vitious ......
  • Chapter IHTM30031
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... any such person as is mentioned in IHTA84/S199 (4)(a) - broadly an executor de son tort or constructive trustee. Scotland. In Scottish law ‘personal representatives’ has no precise meaning.  It should be regarded as comprising in ......
  • Chapter IHTM10263
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... (IHTM10265) Compensation under the Fatal Accidents and National Insurance (Industrial Injuries) Acts. (IHTM10266) Ex gratia payments for Tort committed by a member of the Armed Forces of the Crown or the United States’ Forces. (IHTM10267) Ex gratia compensation payments made by the ......
  • Chapter LPOG4500
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    .... . . Legal Definition of Due Diligence: Reasonable steps taken by a person to avoid committing a tort or offence. A warning about VAT Fraud: Where it can be shown that a trader knew or should have known that transactions they entered into were ......
  • Chapter IHTM10266
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......The same position arises where, as a result of tort committed in the United Kingdom by a member of the United States Forces whilst on duty, the deceased’s claim for damages is settled after their ......
  • Chapter IHTM06048
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... our information that a particular person has been dealing with the deceased person’s estate they are likely to have become the executor de son tort (IHTM30031). We will write to that person for any further information we need. ......
  • Chapter IHTM36301
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ...... First, did the taxpayer owe HMRC a duty?. Secondly, was the taxpayer careless?. Under the law of tort negligence has been defined as ‘…. the omission to dosomething which a prudent and reasonable man would do’ (Baron Alderson in Blyth ......
  • Chapter IHTM30035
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......Under IHTA84/S200 (4), applying IHTA84/S199 (4), persons in whom property is vested include. broadly, an executor de son tort or constructive trustee (or, in Scotland, a vitious intromitter). any person to whom management of the property is entrusted on behalf of a person ......
  • Chapter IHTM30052
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    • HM Revenue & Customs
    ......Under IHTA84/S199 (4) persons in whom property is vested include. broadly an executor de son tort or constructive trustee (or, in Scotland, a vitious intromitter). any person to whom management of the property is entrusted on behalf of a person ......
  • Chapter DMBM655240
    • HMRC Guidance manuals
    • Formularios de Derecho Civil, Mercantil y Registral
    ......If you were to seize and sell goods subject to HP, HMRC could be liable to the civil offence (tort) of conversion so it is practice not to seize goods subject to HP. Top of page. Credit sale agreements. Where a credit sale agreement exists, ......
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