E BUYER UK LTD v REVENUE & CUSTOMS COMMISSIONERS : REVENUE & CUSTOMS COMMISSIONERS v CITIBANK NA (2016)

In proceedings concerning missing trader intra-community fraud where HMRC alleged in its statement of case that the taxpayer "knew or should have known" that its transactions formed part of an overall scheme to defraud the Revenue, that amounted to an allegation of dishonest conduct. HMRC was therefore required to provide proper particulars of what the … Continue reading E BUYER UK LTD v REVENUE & CUSTOMS COMMISSIONERS : REVENUE & CUSTOMS COMMISSIONERS v CITIBANK NA (2016)

IN THE MATTER OF THE BARONETCY OF PRINGLE OF STICHILL (2016)

In a reference under the Judicial Committee Act 1833 s.4, the board was required to advise Her Majesty as to who was entitled to be entered onto the Official Roll of the Baronetage as the Baronet of Pringle of Stichill and whether DNA evidence was admissible to determine the question. The baronetcy, which was governed … Continue reading IN THE MATTER OF THE BARONETCY OF PRINGLE OF STICHILL (2016)