Income Tax, Schedule D-Foreign possessions-Basis of assessment-Income Tax. Act, 1918 (8 and 9 Geo. V, c. 40), Case V, Rule 1. Citations: [1928] UKHL TC – 13 – 400 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 16 October 2022; Ref: scu.646289
Income Tax, Schedule D-English Company controlled abroad- Residence-Mortgage interest and rents arising abroad-Income Tax Act, 1918 (8 and 9 Oeo. V, c. 40), Schedule D, Cases IV and V. Citations: [1928] UKHL TC – 14 – 119, [1929] AC 1 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 October 2022; Ref: scu.646294
Income Tax, Schedule D – Profits of trade – Deduction – Vendor’s debts paid by purchasers of business to maintain goodwill – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 3. The agreement by which the Respondent firm purchased a shoe repair business provided that … Continue reading Cooke (HM Inspector of Taxes) v Quick Shoe Repair Service: KBD 31 Jan 1949
Income Tax, Schedule D – Foreign stocks and shires settled by foreign trust – Income payable to settlor – Power of revocation reserved by settlor in favour of himself – Extent of liability to tax – Income Tax Act, 1918 (8 tfe 9 Geo. V, c. 40), Schedule D, Case V – Finance Act, 1922 … Continue reading Perry (HM Inspector of Taxes) v Astor; Adamson (HM Inspector of Taxes) v Duncan’s Executors: HL 15 Mar 1935
Income Tax – Investment trust company not assessable under Case I of Schedule D – Claim for relief in respect of expenses of management – Income Tax Act, 1918 s 8Wright L said: ‘An ordinary trading company assessed on the balance of its profits and gains for the year under Schedule D, Case I, is … Continue reading Simpson (HM Inspector of Taxes) v The Grange Trust, Ltd: HL 15 Mar 1935
Income Tax (Schedule D, Case III)-Deduction–Interest on unpaid Estate Duty-Finance Act, 1896 (59 and 60 Viet., c. 28), Section 18 (1)- Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 209, Schedule D, Case III, Rule 2, and Rule 19 of the General Rides. Citations: [1924] UKHL TC – 9 – 14, … Continue reading Inverclyde’s (Lord) Trustees v Millar (Inspector of Taxes): HL 31 Mar 1924
Income Tax, Schedule D – Wear and tear allowance – ‘Actual ‘ cost ‘ to person charged of machinery or plant – Income Tax Act, 1918 s8 Citations: [1935] UKHL TC – 19 – 195 Links: Bailii Statutes: Income Tax Act 1918 8 Jurisdiction: England and Wales Income Tax Updated: 18 June 2022; Ref: scu.559340
A brewery company were, as part of their business, and as a necessary incident of the profitable exploitation of such business, the owners of certain licensed premises. These premises, which were let by the company to tenants as tied houses for the retail sale of the company’s beer, ‘had been acquired by the company and … Continue reading Smith (Surveyor of Taxes) v Lion Brewery Co: HL 14 Feb 1911
Income Tax, Schedule D – English company controlled abroad – Residence – Rents arising abroad – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case V. Citations: [1925] UKHL TC – 9 – 342 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 26 May 2022; Ref: scu.633845
Income Tax, Schedule E-Deduction-Expenses-Income Tax Act, 1918 (8 and 9 Geo. V, c 40), Schedule E, Rule 9. Citations: [1925] UKHL TC – 10 – 118 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 16 May 2022; Ref: scu.633847
Income Tax, Schedule D-Resident in the United Kingdom employed out of the United Kingdom – Foreign possessions – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case V. Citations: [1925] UKHL TC – 9 – 261, [1925] AC 458, 9 TC 261 Links: Bailii Jurisdiction: England and Wales Income Tax … Continue reading Foulsham (Inspector of Taxes) v Pickles: HL 19 Feb 1925
The taxpayer had other business, but purchased a substantial quantity of cloth and resold it. He said this was not by way of trade. The Revenue said that he had used all the standard trade practices, and it was taxable as such. Held: The transactions were taxable. Judges: Jowett J Citations: [1926] 1 KB 550 … Continue reading Martin v Lowry (HM Inspector of Taxes): KBD 15 Jun 1925
Income Tax – Public school-Profits from school fees – Whether profits, of trade-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 37 (1) (b), and Schedule D-Finance Act, 1921 (11 and 12 Geo. V, c. 32), Section 30 (1) (c). Citations: [1925] UKHL TC – 10 – 213 Links: Bailii Jurisdiction: England … Continue reading Brighton College v Marriott (HM Inspector of Taxes): HL 18 Dec 1925
An investment company sought to set against its liability to corporation tax, the various costs of taking over another company. They argued that as an investment company these were not costs of the purchase and could be set against tax. Held: The phrase ‘expenses of management’ is an ordinary expression not made up of words … Continue reading Camas Plc v HM Inspector of Taxes: ChD 7 Jul 2003
Income Tax, Schedule D-Double taxation relief – Australian life assurance society with United Kingdom branch – Mutual society – Income of life assurance fund – ‘Industrial or commercial profits’-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case III, Rule 3 ; Double Taxation Relief (Taxes on Income) (Australia) Order, 1947 … Continue reading Ostime (H M Inspector of Taxes) v Australian Mutual Provident Society: HL 16 Jul 1959
Income Tax, Schedule D – Foreign securities and possessions – Remittances – United States trust income paid into account with United States bank – Cheques drawn in dollars on United States bank in favour of United Kingdom banks – Sterling equivalent credited to accounts with United Kingdom banks – Income Tax Act, 1918 (8 and … Continue reading Thomson (HM Inspector of Taxes) v Moyse: HL 22 Nov 1960
The taxpayer had purchased the entire war-surplus of aircraft cloth, expecting to sell it in one go at a profit. When the sale fell through, he sold it off, at a considerable profit, in a large number of smaller transactions. He argued that he was not acting in the cours eof trade, and second that … Continue reading Martin v Lowry (HM Inspector of Taxes): HL 7 Dec 1926
HL Income Tax, Schedule D – Film actor and producer-Remuneration including right of participation in profits of, or receipts from, particular films-Sums in respect of such participations paid to executors – . .
HL Income Tax, Schedule D – Film actor and producer-Remuneration including right of participation in profits of, or receipts from, particular films-Sums in respect of such participations paid to executors – . .
Income Tax, Schedule D – Balancing charge – Succession by Crown – Whether cessation provisions apply – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 11 ; Finance Act, 1926 (16 and 17 Geo. V, c. 22), Section 32. The Respondent Company carried on an … Continue reading Madras Electric Supply Corp Ltd v Boarland House of Lords: HL 11 Mar 1955
Citations: [1928] UKHL 3, 1928 SC (HL) 34, 1928 SLT 222 Links: Bailii Statutes: Income Tax Act 1918 Scotland, Income Tax Updated: 22 July 2022; Ref: scu.279690
Citations: [1944] 1 All ER 642 Statutes: Income Tax Act 1918 Jurisdiction: England and Wales Income Tax Updated: 17 July 2022; Ref: scu.223728
HL Income Tax, Schedule D – Foreign securities and possessions – Arrears of interest on mortgage bonds of foreign company-Payment of arrears postponed by arrangement and made after bonds had been cancelled and replaced by a promissory note – Whether interest assessable – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule … Continue reading Harrison v Lilley: HL 11 Jul 1952
HL Income Tax – Annual payment – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case III, Rule 1 (a), and General Rules, Rule 19. Citations: [1953] UKHL TC – 34 – 293 Links: Bailii Statutes: Income Tax Act 1918 Jurisdiction: England and Wales Income Tax Updated: 28 June 2022; … Continue reading Inland Revenue v Corporation of London (As Conservators of Epping Forest): HL 20 Apr 1953
HL Income Tax, Schedule D – Foreign possessions-Remittances- Loans by bank in United Kingdom transferred from time to time to borrower’s account at branch abroad and satisfied by income receipts there – Income Tax Act 1918 (8 and 9 Geo. V, c. 40), Schedule D, Case V, Rule 2. Citations: [1952] UKHL TC – 33 … Continue reading Inland Revenue v Gordon: HL 26 Mar 1952
HL Special Contribution – Payments to trustee under a will – Whether investment income – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 14 (3); Finance Act, 1948 (11 and 12 Geo. VI, c. 49), Sections 49 (1) and 68 (2). Citations: [1953] UKHL TC – 34 – 468 Links: Bailii … Continue reading Dale v Inland Revenue: HL 20 Jul 1953
Income Tax – Procedure – Repayment claim – Loss in trade – Losses certified by General Commissioners without hearing Inspector – Whether appeal in nature of Certiorari lies to Court of Session – Whether certificates valid – Court of Exchequer (Scotland) Act, 1856 (19 and 20 Viet. c. 56), Section 17; Income Tax Act, 1918 … Continue reading Inland Revenue v Hood Barrs: HL 6 Jul 1961
The court considered the question of what was meant by the phrase ‘expenses of management’ Held: The phrase (s75) could be seen ‘as apt to cover the expenses which would normally be deductible in respect of its life assurance business if an assurance company carrying on life assurance business was assessed as a trade.’ Section … Continue reading Sun Life Assurance Society v Davidson: HL 4 Jul 1957
Mr Newsom, a practising barrister sought to set off against his income, the expenses of travelling between his home and his chambers in London. The Inspector appealed the decision of the commissioners that he could do so. The rule required that the expense be incurred wholely necessarily and exclusively for the purposes of a trade … Continue reading Newsom v Robertson: ChD 30 Apr 1952
The income of a trust estate for a certain year included a sum of pounds 72,231 untaxed interest on certain Government securities. Held ( aff. the judgment of the Second Division) that in computing their income for the purpose of assessment under Schedule D of the Income Tax Act 1918 the trustees were not entitled … Continue reading Lord Inverclyde’s Trustees v Inland Revenue: HL 31 Mar 1924
The court may construe a gift as impliedly limited to charitable purposes. Lord Greene MR said: ‘In Williams’ Trustees v Inland Revenue Commissioners the House of Lords has laid down very clearly that in order to come within Lord Macnaghten’s fourth class, the gift must be not only for the benefit of the community but … Continue reading In Re Strakosch: 1949
A wife was held still to be ‘living with her husband’ who had been absent on military service for more than three years because there had been ‘no rupture of matrimonial relations.’ Judges: Viscount Simons Citations: [1948] AC 321 Statutes: Income Tax Act 1918 Jurisdiction: England and Wales Cited by: Cited – Gully v Dix; … Continue reading Nugent-Head v Jacob: HL 1948
The company was a foreign corporation constituted according to the laws of the state of New York for objects which were exclusively charitable according to the law of the United Kingdom. Held: The term ‘charity’ does not include an institution established under the laws of another legal system. Lord Morton said: ‘It is at once … Continue reading Camille and Henry Dreyfus Foundation Inc v Inland Revenue Commissioners: HL 1956
The case concerned the liability of Captain Barnato for super-tax on the sums which he received under a judgment for an account against his former partners in the dissolved firm of Barnato Brothers. The sums found due on the taking of the account included an award of interest on the capital sums due down to … Continue reading Inland Revenue Commissioners v Barnato: CA 1936
Two charitable trusts appealed against decisions disallowing their claim to allowance for relief against income tax of certain incomes. Held: To be valid, a trust must be one which the Court can control and execute. In this case, the discretion given to the trutees was absolute, and nor was the class of beneficiaries ascertainable. Singleton, … Continue reading Inland Revenue v Broadway Cottages: CA 26 Jul 1954
The Court considered whether it had jurisdiction to make an order with respect to a company registered in New York for objects which were charitable according to the laws of England.
Held: The Revenue’s appeal against a finding that the . .
The House was asked whether the Ministry of Defence was entitled to cone off a section of the A814 road without the permission of the roads authority under the Roads (Scotland) Act 1984 or the local planning authority under the Town and Country Planning (Scotland) Act 1972. Held: Before the Acts of Union, Scots law … Continue reading Lord Advocate v Dumbarton District Council: HL 1989
The Court was asked whether the Crown is bound by the prohibition of smoking in most enclosed public places and workplaces, contained in Chapter 1 of Part 1 of the Health Act 2006. Held: However reluctantly, the claimant’s appeal was dismissed. Parliament must be assumed to have intended that the Crown be not bound by … Continue reading Black, Regina (on The Application of) v Secretary of State for Justice: SC 19 Dec 2017
Income Tax – Residence – Ordinary residence-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Rule 2 (d) of the General Rules applicable to Schedule G, and Section 46 (1) – Finance Act, 1924 (14 and 15 Geo. V, c. 21), Section 27. Citations: [1928] UKHL TC – 13 – 486 Links: Bailii … Continue reading Levene v Inland Revenue: HL 9 Mar 1928
Income Tax, Schedule A – Profits derived by a Conservancy Board from shipping dues-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule A, No. III, Rule 3. Citations: [1928] UKHL TC – 14 – 709 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 15 October 2022; Ref: scu.646296
Super-tax-Total income-Income from will trust-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Section 5. Citations: [1928] UKHL TC – 13 – 345 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 15 October 2022; Ref: scu.646288
Income Tax – Residence-Ordinary residence – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Rule 2 (d) of the General Rules applicable to Schedule C, and Section 46 (1)-Finance Act, 1924 (14 and 15 Geo. V, c. 21) Section 27. Citations: [1928] UKHL TC – 13 – 511, [1927] 2 KB 55 … Continue reading Lysaght v Inland Revenue: HL 9 Mar 1928
The claimant alleged complicity by the defendant, (now former) Foreign Secretary, in his mistreatment by the US while held in Libya. He also alleged involvement in his unlawful abduction and removal to Libya, from which had had fled for political persecution. The defendants now appealed from rejection of the defendants’ claim to state immunity and … Continue reading Belhaj and Another v Straw and Others: SC 17 Jan 2017
The phrase ‘general management’ extended further than ‘management’ and included what was done at the lower levels of a company’s executive structure. Romer LJ said: ‘The ratio decidendi of Golder’s Case (Capital and National Trust Ltd. v. Golder (H.M. Inspector of Taxes)) (1949) 31 TC 265, as it seems to me, was that the phrase … Continue reading Sun Life Assurance Society v Davidson: CA 1956
TC Income Tax, Schedule D – Copyright royalties – Play produced in London – Royalties transmitted by producer’s solicitors to author resident abroad – Whether solicitors persons ‘by or through ‘ whom payment made – Income Tax Act, 1918 General Rule 21; Finance Act, 1927 (17 and 18 Geo. V, c. 10), Sections 25 and … Continue reading Rye and Eyre v Inland Revenue: HL 1 Mar 1935
Peer sought declarations that they were the owners, or licensees, of the UK copyright in musical works composed by Cuban nationals, relying on assignments in writing by the composers and in some instances by their heirs. The defendants claimed under other titles. In Cuba laws had been passed to to recover copyrights assigned abroad. Held: … Continue reading Peer International Corporation Southern Music Publishing Company Inc Peermusic (UK) Limited v Termidor Music Publishers Limited Termidor Musikverlag Gmbh and Co Kg -And-Editoria Musical De Cuba: CA 30 Jul 2003
Income Tax, Schedule D-Business set up within the three years preceding the ‘year of assessment-Income Tax Act, 1918 {8 and 9 Geo. V, c. 40), Schedule D, Cases I and II, Rule 1 (2). Citations: [1927] UKHL TC – 11 – 469 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 May 2022; Ref: … Continue reading Clare and Heyworth v Betts: HL 4 Apr 1927
Income Tax – Payments by Royal Commission on Awards to Inventors for user of patent-Deduction of tax – Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Rule 21 (1) of General Rules. Citations: [1927] UKHL TC – 11 – 730 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 May 2022; … Continue reading Constantinesco v R: HL 11 Jul 1927
Income Tax, Schedule D-Repayment of Excess Profits Duty -Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Schedule D, Gases I and II, Rule 4 (1). Citations: [1926] UKHL TC – 11 – 323 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 May 2022; Ref: scu.633834
The claimant appellant alleged that properties she owned were transferred to the first defendant under undue influence or other unconscionable conduct by the second and third defendants. The claim was dismissed. Three years later she claimed to set that judgment aside having been obtained by fraud. To support the allegation she brought evidence not available … Continue reading Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019
D bought 500,000 shares in TY 2009/10 for pounds 500,000 in Media Pro Four Ltd. In tax year 2010/11 he sold them to ‘Island House Private Charitable Trust’ for pounds 85,500, realising a loss of pounds 414,500. His 2009/10 tax return claimed share loss relief for that amount against income for that year under section … Continue reading Derry, Regina (on The Application of) v Revenue and Customs: SC 10 Apr 2019
Super-tax – Liability of non-resident alien in receipt of income from the United Kingdom – Service abroad of notice to make return of income – Finance (1909-10) Act, 1910 (10 Edw. VII, c. 8), Sections 66 and 72-Income Tax Act, 1918 (8 and 9 Geo. V, c. 40), Sections 5 and 7Lord Dunedin enumerated of … Continue reading Whitney v Inland Revenue: HL 6 Nov 1925
HL Surtax – Undistributed income of company – Appeal against apportionments of income remitted by High Court to Special Commissioners for further consideration-Right of appeal against amended apportionments – Income apportioned to married woman – Whether assessable on husband – Finance Act, 1922 (12 and 13 Geo. V c. 17), Section 21 and First Schedule; … Continue reading Latilla v Inland Revenue (No 2) ;, Latilla Campbell v Inland Revenue, Mayo v Inland Revenue: HL 14 Dec 1950
(Grand Chamber) The subsequent use against a defendant in a prosecution, of evidence which had been obtained under compulsion in company insolvency procedures was a convention breach of Art 6. Although not specifically mentioned in Article 6 of the Convention the right to silence and the right not to incriminate oneself are generally recognised international … Continue reading Saunders v The United Kingdom: ECHR 17 Dec 1996
The defendant was MD of a company which borrowed from the plaintiff. The company drew five bills as security, and the defendant endorsed them. When the company failed, the plaintiff gave notice of dishonour and sued the defendant as indorsee. The . .
