Glasgow Royal Infirmary v Caldwell

JurisdictionScotland
CourtCourt of Session (Inner House - First Division)
Judgment Date1857
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21 cases
  • R (Masters) v HM Revenue and Customs
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 13 November 2008
    ...to the proper assessment or collection of tax; and (b) … .” The “appropriate judicial authority” is a Judge of the Crown Court: see s. 20D (1) (a). 4 It is the Claimants' case that the Information put before Judge Spencer did not afford reasonable ground for suspicion that any tax fraud had......
  • R (Cooke) v HM Revenue and Customs
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 30 January 2007
    ...consent or warrant (as the case may be) of "the appropriate judicial authority", which in England means a circuit judge: section 20D(1)(a)." Now the question in that case was whether, despite the language of section 20B(8), referring only to a notice given under section 20(3)......
  • R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
    • United Kingdom
    • House of Lords
    • 16 May 2002
    ...consent or warrant (as the case may be) of "the appropriate judicial authority", which in England means a circuit judge: section 20D(1)(a). 12 The second restriction is the preservation or creation by section 20B(2) of a limited form of litigation privilege in tax appeals, analogo......
  • Newland Shipping and Forwarding Ltd v Toba Trading FZC and Others
    • United Kingdom
    • Queen's Bench Division (Commercial Court)
    • 18 June 2014
    ...and the 1214 Action be heard together and at the same time. The two Actions were fixed for a 6 day trial commencing on 24 February 2014. 20. D1 and D2's application dated 18 July 2012 was listed for May 2013, but was adjourned by agreement because of ongoing settlement discussions. It was l......
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14 provisions

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