Income Tax, Schedule E-Income Tax on employees’ Hilaries voluntarily paid by company – Income Tax Act, 1842 (5 and 6 Viet., c. 35), Section 146, Schedule E-Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule E. Citations: [1926] UKHL TC – 10 – 247, (1926) 24 Ll L Rep 94, 10 … Continue reading Hartland v Diggines (HM Inspector of Taxes): HL 22 Jan 1926
Income Tax, Schedule D – Non-resident company – Exercise of trade within the United Kingdom-Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Income Tax Act, 1842 (5 and 6 Viet., c. 35), Section 41-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31. U … Continue reading Nielsen, Andersen and Company v Collins (HM Inspector of Taxes), Tarn v Scanlan (HM Inspector of Taxes): HL 7 Nov 1927
Income Tax, Schedule D-Non-resident company-Exercise of trade within the United Kingdom-Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31. Citations: [1927] UKHL TC – 13 – 126 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 … Continue reading W H Muller and Company (London) Ltd v Lethem (HM Inspector of Taxes), Lethem (HM Inspector of Taxes) v W H Muller and Company (London) Ltd: HL 7 Nov 1927
Income Tax, Schedule D – Non-resident firm – Exercise of trade within the United Kingdom – Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31. Citations: [1926] UKHL TC – 10 – 481 Links: Bailii … Continue reading Maclaine and Co (As Agents for Maclaine, Watson and Co) v Eccott (HM Inspector of Taxes): HL 23 Mar 1926
Income Tax, Schedule D – English Company controlled abroad carrying on trade in the United Kingdom – Information – Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Taxes Management Act, 1880 (43 and 44 Viet., c. 19), Section 59 (4). Citations: [1925] UKHL TC – 9 – 445 … Continue reading Attorney General v Aramayo and Others ; Avelino Aramayo and Company v Ogston (Surveyor of Taxes); Eccott (HM Inspector of Taxes) v Aramayo Francke Mines, Ltd (In Liquidation): HL 18 May 1925
Income Tax-Office or employment of profit-Income Tax Act, 1853 (16 and 17 Vic. c. 34), Section 2, Schedule E ; Income Tax Act, 1842 (5 and 6 Vic. c. 35), Section 146, Schedule E, Third Rule, and Income Tax Act, 1860 (23 and 24 Vic. c. 14), Section 6. [1922] UKHL TC – 8 – … Continue reading Great Western Railway Company, On Behalf of Wh Hall, Clerk To The Great Western Railway Company v Bater (Surveyor of Taxes): HL 13 Mar 1922
The Income Tax Act 1853 enacts-Section 2-‘For the purpose of classifying and distinguishing the several properties, profits, and gains for and in respect of which the said duties are by this Act granted, and for the purposes of the provisions for assessing, raising, levying, and collecting such duties respectively, the said duties shall be deemed … Continue reading Malcolm v Lockhart (Surveyor of Taxes): HL 28 Jan 1919
Under the Income Tax Act 1853, section 2, Schedule D, British trustees acting under the marriage contract of a French lady resident abroad were assessed in respect of income from foreign securities and possessions paid to her abroad. In the second case the respondents, who were domiciled in the United Kingdom, were trustees under a … Continue reading Williams v Singer and Others Pool v Royal Exchange Assurance: HL 17 May 1920
Where a company registered abroad, but controlled by a body of directors who met in England, was found by the Income Tax Commissioners to be resident in the United Kingdom, and therefore liable to be assessed under section 2, Schedule D, of the Income Tax Act 1853, held (1) that the Court, on a Stated … Continue reading American Thread Co v Joyce: HL 3 Feb 1913
The question was as to the scope of the words ‘yearly interest’ used in the Income Tax Acts of 1842 and 1853. The bankers of certain overseers for the poor allowed the latter by arrangement half-yearly interest at an agreed-on rate on the daily balances standing at their credit. The overseers claimed exemption for income … Continue reading Garston Overseers v Carlisle: 1915
A joint tenancy was severed (under the former law) on the event of an act of bankruptcy, and not only by the later actual adjudication of bankruptcy. The vesting of the debtor’s property in the trustee which occurred on adjudication was automatic; the trustee had no choice in the matter. ‘the debtor’s interest in the … Continue reading Re Dennis (A Bankrupt): CA 22 May 1995
G executed a deed surrendering his life interest in a trust fund in order to vest the property in his two children: the deed did not have that effect because of two errors (one of which was ignoring the fact that his life interest was subject to protective trusts), with the result that the fund … Continue reading Gibbon v Mitchell: ChD 1990
The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017
The Court was asked whether foreign shares held on trust were taxable as on a succession on the death of the beneficiary of the trust. Held: The proper law of a marriage settlement ‘can only be the law by reference to which the settlement as made and which was intended by the parties to govern … Continue reading Duke of Marlborough v Attorney General: 1945
The claimant challenged the forfeiture of its lease by a freeholder which had acquired the registered freehold title but had not yet registered its ownership. The second defendant had forfeited the lease by peacable re-entry for arrears of rent, and created a further lease. Held: The judge was right to hold that, following the transfer, … Continue reading Scribes West Ltd v Relsa Anstalt and others: CA 20 Dec 2004
The High Court had found the plaintiff to be a charity, and ordered the Attorney-General to be joined in. The A-G appealed that order saying that the plaintiff was not a charity within the 1993 Act. The charity sought to spread the Vaishnava religion in London. Held: Charities Act jurisdiction is restricted to charities registered … Continue reading Gaudiya Mission and others v Brahmachary: CA 30 Jul 1997
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
The parties disputed the domicile of the tax-payer. He had a domicile of origin in the UK, but asserted that he had acquired a domicile of choice in the Seychelles. The Special Commissioners had allowed, in assessing the domicile at any time, of evidence of later events. Held: The taxpayer’s appeal failed. The Commissioners could … Continue reading Gaines-Cooper v HM Revenue and Customs: ChD 13 Nov 2007
The Court was asked whether interest payable under rule 14.23(7) of the Insolvency Rules 2016 is ‘yearly interest’ within the meaning of section 874 of the Income Tax Act 2007. If so, the administrators must deduct income tax before paying interest to creditors. Lehmann Brothers had become insolvent, but in the administration a substantial surplus … Continue reading Revenue and Customs v Joint Administrators of Lehman Brothers International (Europe): SC 13 Mar 2019
The plaintiffs, as the urban authority of a borough, had under s. 150 of the Public Health Act, 1875, and the Gateshead Improvement Act 1867, some years before action brought paved and made up certain streets, and had from time to time apportioned the expenses thereof among the owners of the premises fronting thereon. The … Continue reading Mayor and Others of Gateshead v Lumsden: CA 10 Mar 1914
The Succession Duty Act 1853, section 2, enacts-‘Every past or future disposition of property by reason whereof any person has or shall become beneficially entitled to any property or the income thereof upon the death of any person dying after the time appointed for the commencement of this Act, either immediately or after an interval, … Continue reading Inland Revenue v Hamilton: HL 21 Jul 1919
There are no degrees of nullity The plaintiffs had owned mining property in Egypt. Their interests were damaged and or sequestrated and they sought compensation from the Respondent Commission. The plaintiffs brought an action for the declaration rejecting their claims was a nullity. The Commission replied that the courts were precluded from considering the question … Continue reading Anisminic Ltd v Foreign Compensation Commission: HL 17 Dec 1968
FTTTx INCOME TAX – self assessment – surcharge for late payment of tax – whether reasonable excuse for late payment – whether a time to pay agreement had been negotiated – on facts, no – whether taxpayer honestly and reasonably believed that such an agreement had been negotiated – on facts, no basis for any … Continue reading Thakrar v Revenue and Customs: FTTTx 23 Feb 2012
The High Court had found the plaintiff to be a charity, and ordered the Attorney-General to be joined in. The A-G appealed that order saying that the plaintiff was not a charity within the 1993 Act. The charity sought to spread the Vaishnava . .
