Simple Imports in UK Law

  • HMRC v Livewire and Another
    • Chancery Division
    • 16 Enero 2009
    ......A trader imports goods from another Member State. No VAT is payable on the import. He then ... due diligence and care ( Netto A-G § 45)) is incompatible with a simple test of dishonesty. The policy is that an honest and careful trader should ......
  • Red 12 Trading Ltd v HM Revenue and Customs
    • Chancery Division
    • 20 Octubre 2009
    ......The classic way in which the fraud works is as follows. Trader A imports goods, commonly computer chips and mobile telephones, into the United ..., insofar as the Court intended to alter the burden on HMRC in a simple MTIC case ( Blue Sphere was a case of contra trading) the decision is in ......
  • Leary v Leary
    • Court of Appeal (Civil Division)
    • 11 Septiembre 1986
    ...... granted by Order 62 rule 9 ought primarily to be used in modest and simple cases. . 21 (2) That when the power is used it ought to be ...Sub-rule 9(4) clearly imports that the gross sum so specified by the court is "instead of taxed costs" ......
  • Warner v Metropolitan Police Commissioner; R v Warner
    • House of Lords
    • 02 Mayo 1968
    ...... responsibilities towards the real owner which arise even from the simple possession of a chattel without further title, and if a chattel has, ......
  • Braganza v BP Shipping Ltd
    • Supreme Court
    • 18 Marzo 2015
    ......It imports a requirement of good faith, a requirement that there should be some ...However, the simple answer to that contention is that (i) in the First Report, the team simply ......
  • Luxor (Eastbourne) Ltd v Cooper
    • House of Lords
    • 12 Diciembre 1940
    ...... case depends on the terms of the agreement, which in appearance are simple enough, but the questions involved have been complicated by the ... warranties or conditions which, if not expressly excluded, the law imports as for instance under the Sale of Goods Act and the Marine Insurance Act. ......
  • Alphacell Ltd v Woodward
    • House of Lords
    • 03 Mayo 1972
    ...... forces are concerned but I find the present case comparatively simple. The Appellants abstract water, pass it through their works where it ... that the accused must know what the end result would be, then it imports that the requirement of a guilty mind accompanying the acts. . . ......
  • R v Secretary of State for the Home Department, ex parte Brind
    • House of Lords
    • 07 Febrero 1991
    ......When confronted with a simple choice between two possible interpretations of some specific statutory ......
  • Seldon v Davidson
    • Court of Appeal (Civil Division)
    • 02 Mayo 1968
    ...... what is to be inferred as to the nature of the transaction when the simple payment of money is proved or admitted between strangers. I entirely agree with my Lord that on that bald state of affairs, proof of payment imports a prima facts obligation to repay the advancement in the absence of ......
  • Socimer International Bank Ltd ((in Liquidation)) v Standard Bank London Ltd
    • Court of Appeal (Civil Division)
    • 22 Febrero 2008
    ......simple terms that “The value [of such assets]… shall be determined on the ...This therefore imports an objective requirement of reasonableness into the valuation process. ......
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