Tax

first_imgFailure to pay duty – Penalty – Dishonest evasion of duty Eastenders Cash & Carry plc v Revenue and Customs Comrs [2012] All ER (D) 126 (Aug) applied. In June 2011, quantities of alcohol were detained and removed by the defendant Revenue and Customs Commissioners (the Revenue) from the claimant’s warehouse and six retail premises. Small quantities of spirits were also seized as liable to forfeiture. Also, a lorry operated by the claimant in the course of its business containing a full load of alcoholic goods was seized as being liable to forfeiture. On 28 July 2011, the first in a series of Seizure Notices (the notices) were issued in respect of the detained stock. Within the notices the stated reasons for seizure was as follows in each case: ‘pursuant to section 139(6) of the Customs and Excise Management Act 1979 and paragraph 1 of the schedule 3 thereto the [revenue] give you notice that… certain goods have been seized as liable to forfeiture under sections 49 and 100(2)(c) and (e) of the Customs and Excise Management Act 1979 and section 49(3) of the Alcoholic Liquor Duties Act 1979 in that no evidence of UK duty payment has been provided’. The claimant sought judicial review of the notices. The claimant submitted, relying on the case of Eastenders Cash & Carry plc v HMRC [2012] All ER (D) 126 (Aug), that the notice of seizure was defective in law as the ground given by the revenue was not in law a relevant one under the governing legislation, namely schedule 3 paragraph 1(1) of the 1979 act. Under the governing legislation there were a multitude of factual situation giving rise to goods being liable to forfeiture none of which were mentioned in the notices. The defendant submitted, inter alia, that the issue was to be approached with realism and it had been clear, given the factual context, why the goods were being seized (non-payment of duty). The application would be dismissed. Paragraph 1 of schedule 1 of the 1979 act was a straightforward provision and was not to be construed as requiring a notice to be set out to a prescriptive formula or in a manner of a pleading. The case had to be looked at in substance and not technically. It was clear to the recipient of the notices that the goods had been seized because of the alleged absence of duty payment. The references to specific statutory powers providing for forfeiture for non-payment of duty when taken with the phrase ‘no evidence of UK duty has been provided’ was a perfectly acceptable statement of grounds for seizure. R (on the application of First Stop Wholesale Ltd) v Revenue and Customs Commissioners: Queen’s Bench Division, Administrative Court (London) (Mr Justice Singh (judgment delivered extempore)): 5 October 2012 Marc Glover (instructed by Rainer Hughes) for the claimant; James Puzey (instructed by the Revenue and Customs Commissioners) for the Revenue.last_img read more

Presiden Jokowi Resmikan Terminal Eksekutif Sosoro-Merak dan Anjungan Agung-Bakauheni

first_imgLalu, Terminal Eksekutif Merak diberi nama Sosoro yang berarti rumah besar adat Badui, dan Banten dimana Sosoro merupakan bagian utama rumah sebagai tempat bersantai dan bermusyawarah. Dari masing-masing pengertian Rumah Adat tersebut, penamaan yang diberikan memiliki makna mendalam, bahwa terminal eksekutif merupakan rumah besar bagi seluruh pengguna jasa penyeberangan baik di Merak maupun Bakauheni.Direktur Utama PT ASDP Indonesia Ferry (Persero) Ira Puspadewi mengapresiasi dukungan Pemerintah dalam menghadirkan infrastruktur yang andal serta modern. “Proyek dermaga, terminal serta kapal eksekutif merupakan wujud dari komitmen peningkatan layanan penyeberangan Merak-Bakauheni dengan adanya percepatan waktu tempuh pelayaran dari 2,5 jam (reguler) menjadi 1 jam dengan kapal eksekutif.Berdasarkan rencana induk, terminal eksekutif yang dibangun di Merak dan Bakauheni dengan konsep smart building yang modern, diharapkan dapat memberikan experience yang berbeda dan menjadi momen yang tidak terlupakan bagi setiap pengunjung terminal, baik yang ingin menyeberang atau tidak. Di dalam terminal eksekutif, kini telah hadir tenant ritel dan restoran dengan desain interior yang megah dan memanjakan setiap pengunjung yang datang.PT ASDP terus meningkatkan layanan penjualan tiket dengan sistem pembayaran non tunai (cashless). Pengguna jasa, khususnya penumpang pejalan kini dapat menggunakan layanan uang elektronik saat membayar tiket penyeberangan, melalui uang elektronik Brizzi (BRI), Tap Cash (BNI), E-Money (Mandiri), serta BLink (BTN). Kini juga tersedia pembayaran tiket ferry menggunakan aplikasi Link Aja!Terminal Eksekutif Merak yang dibangun di dekat dermaga VI (enam) Pelabuhan Merak memiliki luas site development sebesar 42.505 m2. Sedangkan Terminal Eksekutif Bakauheni yang dibangun di dekat dermaga VII (tujuh) Bakauheni memiliki luas bangunan 38.709 m2. Kini, pengguna jasa yang telah membeli tiket ferry dengan layanan eksekutif melalui online ticketing via website maupun mobile apps, dapat mengakses Terminal Eksekutif Merak melalui koridor jalan masuk yang disiapkan dari Terminal Terpadu Merak (TTM).Baca juga: Spesifikasi KMP Port Link, Kapal Ferry Teranyar dan Terbesar PT ASDP juga menghadirkan layanan kapal eksekutif melalui 4 kapal yang beroperasi di Merak-Bakauheni diantaranya, KMP Sebuku, KMP Batumandi, KMP Portlink dan KMP Portlink III. Keempat armada tersebut telah diremajakan menjadi kapal yang memiliki nuansa berbeda dengan kapal ferry pada umumnya, baik dari segi fasilitas maupun kenyamanan yang lebih baik sehingga membuat pengguna jasa merasa lebih aman, nyaman dan menyenangkan ketika berada di atas kapal.Share this:Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window)Like this:Like Loading… Related Presiden Joko Widodo hari ini (8/3) meresmikan terminal dan dermaga eksekutif Merak dan Bakauheni yang telah diuji coba operasi pada angkutan Natal dan Tahun Baru 2019 lalu. Dalam kunjungan kerjanya ke Lampung, Jokowi meresmikan sejumlah proyek infrastruktur diantaranya bandar udara, jalan tol, dermaga serta terminal eksekutif Pelabuhan Merak dan Bakauheni.Baca juga: PT ASDP Berencana Buka Layanan Penyeberangan ke Timor Leste dan Malaysia Penamaan terminal eksekutif dipilih dari nama rumah adat masing-masing daerah pelabuhan sehingga memiliki kekhasan serta budaya daerah yang kental. Adapun Terminal Eksekutif Bakauheni, Lampung diberi nama Anjungan Agung yang merupakan rumah adat Lampung yang berarti rumah besar atau agung.last_img read more

Mino Raiola ‘already knows’ what Paul Pogba wants to do, trouble…

first_imgWhen Henrikh Mkhitaryan was trying to convince Borussia Dortmund to let him leave for Manchester United, there was talk in the German media of Raiola upturning furniture as he made clear to BVB that the transfer had to happen.Then, after the Armenian failed to show his best form often enough at Old Trafford, Raiola making sure the player got the most out of his exit only served to hold up the Alexis Sanchez swap.With talk around the future of Paul Pogba, and a potential desire for a Real Madrid move, Marca have obviously picked up on the case.Jose Felix Diaz, their editor in chief, has published a column this weekend which is likely to be better informed than most… at least when it comes to the Spanish end of the story.He claims that Raiola ‘already knows’ what Pogba wants to do… and that’s leave Manchester United and sign for Real Madrid.Raiola himself has held a similar opinion for a while and has been trying to find a new destination.The problem for Madrid interest is that Manchester United aren’t so keen and it would therefore take a huge amount of money, perhaps bigger than Real Madrid would be prepared to pay for the player.Should Raiola choose to attack the furniture at Manchester United’s offices, it’s probably not going to go down too well.by Taboolaby TaboolaSponsored LinksSponsored LinksPromoted LinksPromoted LinksTrending TodayForge of Empires – Free Online GameIf You Like to Play, this City-Building Game is a Must-Have. No Install.Forge of Empires – Free Online GameUndoRaid: Shadow Legends | Free DownloadEven Non-Gamers Are Obsessed With This RPG Game (It’s Worth Installing!)Raid: Shadow Legends | Free DownloadUndoDating.comWhere do attractive singles meet in Tung Chung?Dating.comUndoPerfect-Dating.comReveal Tung Chung As The Best City to Date for Love & RomancePerfect-Dating.comUndoKeto减肥1個簡單的妙招一夜「融化」腹部贅肉(今晚試試)Keto减肥UndoCNBC InternationalHere’s How Big Businesses in Singapore Are Managing the Impact of COVID-19.CNBC InternationalUndoStanChart by CNBC CatalystWill Blockchain Reduce the Global Trade Finance Gap to Reach the UN’s Sustainable Development Goals?StanChart by CNBC CatalystUndo熱門話題小心會長過頭…網友推爆:「真的長得超誇張!」熱門話題UndoSingles50Hong Kong: A 40+ Dating Site That Actually Works!Singles50Undo When Mino Raiola is trying to get a player to their club, fans appreciate his efforts more than when he’s trying to take one away.last_img read more

BANDAI NAMCO Entertainment Europe announce full details of the TEKKEN World Tour

first_imgBANDAI NAMCO Entertainment Europe and Twitch have announced the full details of the TEKKEN World Tour 2019.The third tournament season will see new locations, tournament categories and a $185,000 (£141,000) prize pool.  Image via Bandai Namco EntertainmentTwitch will once again be featured as the exclusive streaming destination to watch the competitive gaming league and the managing partner for TEKKEN 7 league operations, circuit events, and content on a global scale.TEKKEN World Tour 2019 kicks off on April 20th, at MIXUP in Lyon, France then continues throughout the year with additional stops in the United Kingdom, Germany, Poland, Sweden and Australia, amongst others. And, for the first time, official tournaments will be coming to Dubai, Greece and South Africa. At the end of the TEKKEN World Tour, the 19 highest ranked players will be invited to the TEKKEN World Tour finals in Bangkok, Thailand. Herve Hoerdt, SVP Marketing and Digital, BANDAI NAMCO Entertainment Europe commented, “At BANDAI NAMCO Entertainment Europe, we’re committed to investing in, and creating, exciting esports experiences across the world for our wide range of games. As part of this, we’re especially pleased to be able to bring the TEKKEN World Tour to new locations across Europe, the Middle-East and Africa, including Dubai, Greece and South Africa, ensuring as many new players as possible can experience the excitement of a live-event!”Richard Thiher, Product Manager at Twitch said, “Fighting games represent the roots of esports, the early days of fans gathering in arcades and living rooms and making competitive gaming a shared community viewing experience. As the premier destination for esports, we are proud to carry on that tradition by bringing fans together from all around the world to watch, chat, and experience the best plays TEKKEN 7 has to offer.”Esports Insider says: The introduction of new locations for the TEKKEN World Tour is very exciting. Coupled with their continued partnership with Twitch, we’re excited to see just how big this year is for the exciting FGC title. It’s good to see a significant amount of prize money offered up, too.last_img read more