Sentences with phrase «special commissioner»

«IBM and Verizon, by their silence, facilitated this fraud,» Richard Condon, special commissioner of investigation for the city's schools, concluded in the report.

Richard Condon, the school system's special commissioner of investigation, found that Verizon was in on an alleged overbilling scheme that cost the city's schools $ 3.6 million.

Special Commissioners, who make up one of the UK's oldest tribunals, will celebrate their 200th anniversary in 2005.

The company the department paid $ 75 million to do technical work on its purchasing, payroll and finance systems — Future Technology Associates — bilked the city out of at least $ 6.5 million, according to a report by Richard Condon, the city's special commissioner of investigation.

The New York City School District's special commissioner of investigation since 1990, he has...

In a report issued last week, Richard J. Condon, the special commissioner of investigation for the 1.1 - million student district, says that providers of supplemental educational services also improperly obtained private student information and used it to try to sign them up.

Richard J. Condon, the special commissioner of investigation for the city's schools, received the 11 boxes of files last week from the newspaper, a spokeswoman for his office said, and has opened an inquiry.

Taking a case to the Special Commissioners which has since become a leading authority in determining when HMRC can issue discovery assessments and which has been cited in various subsequent cases.

We have been involved in some of the first and leading cases concerning the challenging of tax demands received under this power before the Special Commissioners and the High Court.

This comes in the wake of an unsuccessful 2002 appeal to the Special Commissioners of Income Tax by Mrs Holland, who was not (despite family's and friends» assumptions) married to Mr Holland, although she had lived with him for over 30 years.

The leading case of Pemsel v. Special Commissioners of Income Tax (1891) All E.R. Rep. 28 (U.K.H.L.) held that «charity in its legal sense comprises four principal divisions: trusts for the relief of poverty; trusts for the advancement of education; trusts for the advancement of religion; and trusts for other purposes beneficial to the community, not falling under any of the preceding heads.»

In the West Virginia Rules of Judicial Disciplinary Procedure, «judge» is defined as anyone - whether or not a lawyer - who is an officer of a judicial system and who performs judicial functions, including but not limited to justices of the Supreme Court of Appeals, circuit judges, family court judges, magistrates, mental hygiene commissioners, juvenile referees, special commissioners, and special masters.

Although the special commissioner accepted that a half share in a house could constitute «maintenance» in an appropriate case, he held that in the present case it was not shown to be such.

The fact that compliance with an s 20 notice may cause a bank to breach its duty of confidentiality to its clients — even where this may put the bank at risk of criminal sanctions — may not be enough to persuade the special commissioner that the notice is too onerous and should be refused permission or limited.

HMRC argued, and the special commissioner agreed, that in funding the property purchase in joint names, Dr Phizackerley made a gift to his wife of either half the purchase price or half the value of the property; it was not necessary to decide which.

The special commissioners and the High Court found in favour of HMRC, but the Court of Appeal allowed the taxpayer's appeal.

In the circumstances the special commissioner was plainly entitled to hold that the answers to the insurance company's questionnaire given by Lady Smith did not provide «full medical evidence».

Last year's special commissioner's decision in Phizackerley v Revenue & Customs Commissioners [2007] UKSPC SPC00591, [2007] STC (SCD) 328 was presented in some quarters as a threat to nil rate band discretionary trust planning or even to will trust planning in general.

Over the course of the last 25 years he has been involved in general commercial litigation within the fields of banking, company law, insolvency, professional negligence, franchising, shareholder disputes, disciplinary proceedings before regulatory bodies, tax and VAT cases before the Special Commissioners and VAT Tribunals and product liability.