Search Results for: Capital Allowances Act 1968

Click the case name for better results:

Acts

1267 – 1278 – 1285 – 1297 – 1361 – 1449 – 1491 – 1533 – 1677 – 1688 – 1689 – 1700 – 1706 – 1710 – 1730 – 1737 – 1738 – 1751 – 1774 – 1792 – 1793 – 1804 – 1814 – 1819 – 1824 – 1828 – 1831 – 1832 … Continue reading Acts

Bestway (Holdings) Ltd v Luff (Inspector of Taxes): ChD 4 Mar 1998

The taxpayer company operated a wholesale cash and carry business from a number of self-service supermarkets. The stores sold groceries, household goods, tobacco, confectionery and various kinds of alcohol. Although the buildings were not open to the public the customers who were mainly retail traders and caterers had access to most parts of the store … Continue reading Bestway (Holdings) Ltd v Luff (Inspector of Taxes): ChD 4 Mar 1998

Sarsfield (Inspector of Taxes) v Dixons Group Plc and Related Appeals: CA 20 Jul 1998

Warehouse used purely for distribution of goods for retailer did not qualify for initial or writing down allowances since the use, although industrial, was not ancillary to the use as a retail shop. Citations: Times 20-Jul-1998 Statutes: Capital Allowances Act 1968 1 and 2 Jurisdiction: England and Wales Corporation Tax Updated: 05 May 2022; Ref: … Continue reading Sarsfield (Inspector of Taxes) v Dixons Group Plc and Related Appeals: CA 20 Jul 1998

Gaspet Ltd v Ellis (Inspector of Taxes): CA 1987

S Ltd. a member of an oil and gas exploration syndicate, agreeing that the exploration work was to be carried out by one member of the syndicate on behalf of the other members. The costs, expenses, rewards and benefits accruing from the exploration operations were to be shared by the syndicate members in proportion to … Continue reading Gaspet Ltd v Ellis (Inspector of Taxes): CA 1987

Gaspet Ltd v Ellis (Inspector of Taxes): 1985

S Ltd was a member of an oil and gas exploration syndicate, the agreement relating to which provided that the exploration work was to be carried out by one member of the syndicate (the operator) on behalf of the other members. The costs, expenses, rewards and benefits accruing from the exploration operations were to be … Continue reading Gaspet Ltd v Ellis (Inspector of Taxes): 1985

Crusabridge Investments Ltd v Casings International Limited: 1979

The landlord of light industrial premises sought damages from his tenant for breach of the user covenant in the lease. This permitted the premises to be used, inter alia, as an ‘industrial building or structure’ as defined by the Capital Allowances Act 1968. The tenant was in business of purchasing used tyres, storing and inspecting … Continue reading Crusabridge Investments Ltd v Casings International Limited: 1979

Lehtimaki and Others v Cooper: SC 29 Jul 2020

Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020

Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

Ladd v Marshall: CA 29 Nov 1954

Conditions for new evidence on appeal At the trial, the wife of the appellant’s opponent said she had forgotten certain events. After the trial she began divorce proceedings, and informed the appellant that she now remembered. He sought either to appeal admitting fresh evidence, or for a retrial. Held: The Court of Appeal refused to … Continue reading Ladd v Marshall: CA 29 Nov 1954

Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009

The court considered whether tips paid at a restaurant by means of a credit card or cheque thus becoming the employer’s money could properly count toward the minimum wage when paid on to the employee. The revenue contended that the money received and held by the troncmaster independently and not on behalf of the employer … Continue reading Annabel’s (Berkeley Square) Ltd and Others v Revenue and Customs: CA 7 May 2009