Reed v Clark
| Jurisdiction | England & Wales |
| Judgment Date | 01 April 1985 |
| Date | 01 April 1985 |
| Court | Chancery Division |
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33 cases
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R (on the application of Davies and another) v HM Revenue and Customs
...to the distinct break in residence in the UK (referred to in Grace at [6] (xiii) and see also the application of that concept in Reed v Clark [1985] STC 323 at 346h). Whilst IR20 is designed to guide and simplify, I cannot accept that it provides a warrant for ignoring so obvious a factor ......
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R (on the application of Davies and another) v HM Revenue and Customs
...they did not rest their decision upon it. Viscount Sumner, on the other hand, at p 227, expressly rested his decision upon it. 18 In Reed v Clark [1986] Ch 1, however, Nicholls J made it expressly clear that such was the effect of the statutory provision. Mr Dave Clark, who had been reside......
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Hankinson v HM Revenue and Customs (No. 3)
...notwithstanding e-mails, easy travel, regular telephone calls, and even if there were returns to the UK. In terms of Reed v ClarkTAX[1985] BTC 224 at 247 (Nicholls J) there was a "distinct break in the pattern of his life". In terms of Income and Corporation Taxes Act 1988 section 335s. 335......
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HM Revenue and Customs v Grace
...to him. Where the cases consider whether there has been a “distinct break” in the taxpayer's life (e.g. Re Combe (1932) 17 TC 405 and Reed v Clark (1985) 58 TC 528, 556) they have done so in considering the fourth of these conditions. It may be, however, that at least in a case in which the......
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1 firm's commentaries
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Tax Residence and Leaving the UK
...temporary, as the taxpayer seeking to claim non residence has not established him or herself in any other territory. Case law (Reed v Clark 58 TC 528) shows that it is possible to establish a "distinct break" where the period of UK absence spans only 13 months (provided the period covers an......
12 books & journal articles
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Illegality
...(1917), 38 DLR 47 (Ont SC). 131 The early history is reviewed in MJ Trebilcock, The Common Law of Restraint of Trade (Toronto: Carswell, 1986) ch 1 [Trebilcock]; and JD Heydon, The Restraint of Trade Doctrine, 2d ed (Sydney: Butterworths, 1999) ch 1. 132 Darcy v Allen (The Case of Monoplies......
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‘Australian Exceptionalism’ in Judicial Review
...Simplicity in Administrative Law' in Michael Taggart (ed), Judicial Review of Administrative Action in the 1980s: Problems and Prospects (1986) ch 1; New Zealand Fishing Industry Association Inc v Minister of Agriculture and Fisheries [1988] 1 NZLR 544, 522 (Cooke P). 186 Council of Civil S......
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The Justiciability of Resource Allocation
...this book and Dworkin’s theory.’25 D. J. Galligan, Discretionary Powers: A Legal Studyof O⁄cial Discretion (Oxford:Oxford UniversityPress,1986) ch 1,esp 8,10^33.26 ibid 8^9; see also 21 for hi s ‘central sens e of discretionary power.’27 ibid11, 2 0.28 ibid 207¡.29 There is little doubt tha......
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An Introduction to Insolvency Law
...5th ed (Toronto: Thomson Carswell, 2007) ch 25 JACkson, t. The Logic and Limits of Bankruptcy Law (Cambridge, MA: Harvard University Press, 1986) ch 1 keAy, A. “The Insolvency Factor in the Avoidance of Antecedent Transactions in Corporate Liquidations” (1995) 21 Monash University Law Revie......
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