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Inspector of Taxes v Pumahaven Ltd: CA 8 May 2003

The taxpayer company wanted to appeal an assessment to corporation tax. It applied for a postponment of some part of the tax pending the appeal. That was refused, and it appealed to the high court. The revenue now appealed that court’s decision saying that the court had failed to take heed of one of its … Continue reading Inspector of Taxes v Pumahaven Ltd: CA 8 May 2003

Sutherland and Others v Gustar (Inspector of Taxes): CA 28 Feb 1994

One of several partners may appeal against the firm’s tax assessment without his partners’ approval. Citations: Ind Summary 28-Feb-1994, Gazette 13-Apr-1994, Times 04-Mar-1994 Statutes: Taxes Management Act 1970 31 56 Jurisdiction: England and Wales Citing: Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) ChD 17-May-1993 One partner may not appeal against an … Continue reading Sutherland and Others v Gustar (Inspector of Taxes): CA 28 Feb 1994

Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

The taxpayer company had been refused a statutory Construction Industry Scheme certificate. The General Commissioners allowed the company’s appeal and itself issued a certificate. The revenue said the Commissioners had no jurisdiction either to hear an appeal or to issue such a certificate. Held: The scheme created by the 1971 Act was a special one. … Continue reading Tom Hudson (HM Inspector of Taxes) v JDC Services Limited: ChD 26 Mar 2004

HM Inspector of Taxes v Hatt: LT 13 Nov 2001

LT CAPITAL GAINS TAX- s47(1) of Taxes Management Act 1970 – valuation of half-share in house and garden – value as a vacant house – comparables – evidential value of anonymised comparables – whether adjustment to reflect lettings – development value of rear garden – adjustment to reflect half share – whether sale prices disclosed … Continue reading HM Inspector of Taxes v Hatt: LT 13 Nov 2001

Xi Software Ltd v HM Inspector of Taxes: SCIT 3 Dec 2004

SCIT Income Tax – Schedule E – Benefit in kind – Whether expenses paid by company assessable as income of director – Apportionment of expenses – Income and Corporation Taxes Act 1988 ss.154, 156 – Discovery Assessment – Taxes Management Act 1970, Section 29 Citations: [2004] UKSC SPC00450 Links: Bailii Statutes: Income and Corporation Taxes … Continue reading Xi Software Ltd v HM Inspector of Taxes: SCIT 3 Dec 2004

Petch v Gurney (Inspector of Taxes): CA 8 Jun 1994

The thirty day time limit for the forwarding of a case stated is mandatory. The Court of Appeal has no discretion to extend the time limit. Millett LJ analysed the position by reference to the traditional dichotomy of directory or mandatory provisions, saying: ‘The question whether strict compliance with a statutory requirement is necessary has … Continue reading Petch v Gurney (Inspector of Taxes): CA 8 Jun 1994

Blackburn (H M Inspector of Taxes) v Keeling: ChD 9 Apr 2003

The taxpayer was a name at Lloyds. The inspector appealed a finding that the taxpayer’s trading losses could be attributed to one particular year, and set off through his PAYE coding. The difference would be that according to the inspector’s proposal, the tax would be paid in one year, and reclaimed in the following year. … Continue reading Blackburn (H M Inspector of Taxes) v Keeling: ChD 9 Apr 2003

Sutherland and Others v Gustar (Inspector of Taxes): ChD 17 May 1993

One partner may not appeal against an assessment to tax against the wishes of his or her partners. Citations: Ind Summary 31-May-1993, Times 17-May-1993 Statutes: Taxes Management Act 1970 56 Jurisdiction: England and Wales Cited by: Appeal from – Sutherland and Others v Gustar (Inspector of Taxes) CA 28-Feb-1994 One of several partners may appeal … Continue reading Sutherland and Others v Gustar (Inspector of Taxes): ChD 17 May 1993

Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

CONSTRUCTION INDUSTRY SCHEME – late filing of monthly returns – obligation delegated to bookkeeper – Appellant asserted that yearly P35’s contained details of CIS deductions – whether a reasonable excuse – no – Section 98A Taxes Management Act 1970 – Schedule 55 to the Finance Act 2009 – CIS tax deductions not accounted for to … Continue reading Agnew (T/A B and I Plastering) v Revenue and Customs (Income Tax/Corporation Tax : Sub-Contractors In The Construction Industry): FTTTx 25 Nov 2015

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

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

BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 2003

The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the ‘relevant lease’. It was the head lease which was the lease of the machinery on which the expemse … Continue reading BMBF (No 24) Limited v the Commissioners of Inland Revenue: CA 6 Nov 2003

HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008

The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses claimed were (i) trustees’ fees, (ii) investment management fees, (iii) bank charges, (iv) custodian … Continue reading HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008

McCullough (HMIT) v Ahluwalia: CA 23 Jun 2004

The taxpayer appealed an order for payment of arrears of schedule D tax and national insurance contributions in enforcement proceedings in the County Court. Held: The proper forum for appealing against determinations was the general commissioners whose jurisdiction was exclusive. The County Court had no jurisdiction whatsoever. Waller LJ, Jonathan Parker LJ [2004] EWCA Civ … Continue reading McCullough (HMIT) v Ahluwalia: CA 23 Jun 2004

Chapman v Revenue and Customs: FTTTx 22 Nov 2011

Income Tax; Closure Notice; Discovery Assessments; whether Appellant overcharged by assessments; whether Appellant negligently delivered incorrect returns; omission of sales; adequacy of business records; method of calculation of turnover and profit; takings build-up; relevance and calculation of funds obtained through gambling; applicability of Retail Price Index to takings build-up for year of enquiry to other … Continue reading Chapman v Revenue and Customs: FTTTx 22 Nov 2011

Chaudhary v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 14 Feb 2019

INCOME TAX – whether appellant had under-declared trading profits -discovery assessments – s 29 Taxes Management Act 1970 – whether discovery had become stale – penalties for inaccuracies in tax returns – schedule 24 Finance Act 2007 – whether conduct deliberate and concealed – appeal allowed in part Citations: [2019] UKFTT 99 (TC) Links: Bailii … Continue reading Chaudhary v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 14 Feb 2019

Eclipse Film Partners No 35 Llp v Revenue and Customs: FTTTx 22 Jun 2011

FTTTx Expert evidence – application for a direction to exclude expert evidence – whether expert evidence inadmissible on grounds that it is an opinion as to UK tax and therefore trespasses on the special expertise of the Tribunal – whether decision as to admissibility of the evidence should be a case management matter or deferred … Continue reading Eclipse Film Partners No 35 Llp v Revenue and Customs: FTTTx 22 Jun 2011

Moore v Revenue and Customs: FTTTx 14 Jun 2010

FTTTx Discovery assessments and amendment to returns – Whether negligent in completing and filing incorrect returns – Yes – Appeal dismissed – s. 29 Taxes Management Act 1970 – Penalties – Whether correct amount – Appeal allowed in part – s 95 Taxes Management Act 1970 Judges: John Brooks TJ Citations: [2010] UKFTT 271 (TC) … Continue reading Moore v Revenue and Customs: FTTTx 14 Jun 2010

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

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

Kinsey v Revenue and Customs: FTTTx 22 Jan 2010

FTTTx INCOME TAX – enquiry into tax return – closure notice amending self assessment – no evidence supporting claimed expenditure – section 50 Taxes Management Act 1970 – determine appeal on facts allowing some of expenditure claimed. Citations: [2010] UKFTT 42 (TC) Links: Bailii Income Tax Updated: 17 August 2022; Ref: scu.408895

Regina v Sewa Singh Gill and Paramjit Singh Gill: CACD 31 Jul 2003

The appellants sought to challenge their convictions for cheating the Inland Revenue. They were accused of having hidden assets and income from the revenue. The appellants objected to the use at trial of material obtained in a ‘Hansard’ interview. At such interview admissions are accepted as a basis for settling civil liabiity, but expressly excluding … Continue reading Regina v Sewa Singh Gill and Paramjit Singh Gill: CACD 31 Jul 2003

Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005

The court was asked whether the process of distraint against goods for unpaid tax under section 61 of the 1970 Act is an ‘execution’ within section 183 of the 1986 Act which applies where a creditor has issued, but not completed, execution against the goods or land of a company which is subsequently wound up. … Continue reading Brenner v Revenue and Customs; In re Modern Jet Support Centre Ltd: ChD 21 Jul 2005

Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977

The principle to the effect that the court should exercise its discretion to restrain a distress levied by a landlord before the commencement of a winding-up only where there were special circumstances rendering it inequitable that he should be permitted to do so, applies also to a distress levied by the Crown under a statutory … Continue reading Herbert Berry Associates Ltd v Inland Revenue Commissioners; re Herbert BerrySP, Regina (on The Application of) v The Lord Chancellor: HL 1977

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland: CA 27 Jun 2000

An application to the commissioner for special authority and consent to inspect bank accounts could be signed by an officer having that authority; for these purposes there was no need to distinguish between an order and a decision and might be oral. A decision refusing such an application on the grounds that it was not … Continue reading Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland: CA 27 Jun 2000

Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022

Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act … Continue reading Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022

Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019

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

Singh v Revenue and Customs: FTTTx 3 Feb 2017

(Income Tax/Corporation Tax : Appeal) Income tax – undeclared income – whether notification prior to assessment is a valid notice of appeal – no – application for permission to appeal out of time – section 49 taxes management act 1970 – application refused Citations: [2017] UKFTT 154 (TC) Links: Bailii Jurisdiction: England and Wales Income … Continue reading Singh v Revenue and Customs: FTTTx 3 Feb 2017

HM Revenue and Customs v Eclipse Film Partners No35 Llp: UTTC 22 Mar 2013

UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules – … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp: UTTC 22 Mar 2013

Churchill v Revenue and Customs: FTTTx 23 Oct 2012

Income Tax – further assessment – error by HMRC in processing Return – whether ‘correction’ and timeous – strike-out application under Rule 8(3)(c) – Sections 9ZB, 34, and 114 Taxes Management Act 1970 – Application to strike-out allowed Citations: [2012] UKFTT 656 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 30 January 2022; … Continue reading Churchill v Revenue and Customs: FTTTx 23 Oct 2012

Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016

FTTTx INCOME TAX – self assessment – closure notices – discovery assessments – whether business records adequate – whether sales omitted – whether full disclosure of bank accounts – onus of proof – presumption of continuity – Taxes Management Act 1970 ss. 9A, 12B, 28A, 29, 34, 36, 49G, 50 and 95; Finance Act 2007 … Continue reading Allan v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Jul 2016

Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016

FTTTx INCOME TAX – application for the tribunal to direct HMRC to issue a closure notice under s 28A Taxes Management Act 1970 – appeal against information notice issued under schedule 36 of the Finance Act 2008 and related penalties – application refused, information notice varied and appeal otherwise dismissed [2016] UKFTT 316 TC Bailii … Continue reading Cherian v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 9 May 2016

Townend v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Apr 2016

FTTTx INCOME TAX – Penalty assessment (s 95 Taxes Management Act 1970) – Relevance of Offshore Disclosure Facility – Calculation of tax difference – Appropriate levels of abatement for disclosure, co-operation and seriousness – Appeal dismissed [2016] UKFTT 276 TC Bailii Taxes Management Act 1970 95 England and Wales Income Tax, Taxes Management Updated: 16 … Continue reading Townend v Revenue and Customs (Income Tax/Corporation Tax : Penalty): FTTTx 22 Apr 2016

Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016

Ftttx INCOME TAX – late submission of tax returns – assessments under Section 36 Taxes Management Act 1970 – imposition of penalties under Schedule 41 to Finance Act 2008 – whether properly notified by HMRC – no – penalties imposed under Schedule 56 to Finance Act 2009 – whether reasonable excuse – no – whether … Continue reading Catal v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 6 May 2016

Mabbutt v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 5 May 2016

FTTTx SELF ASSESSMENT – notice of enquiry into return given under Section 9A Taxes Management Act 1970 – whether notice of enquiry valid if return incorrectly described in notice – no – whether notice saved by Section 114 Taxes Management Act 1970 – no [2016] UKFTT 306 TC Bailii England and Wales Income Tax Updated: … Continue reading Mabbutt v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 5 May 2016

Fessal v Revenue and Customs (Income Tax/Corporation Tax : Human Rights): FTTTx 26 Apr 2016

FTTTx INCOME TAX – self-assessment – barrister – move from cash to true and fair basis – overpayment tax year between two underpayment tax years – tax paid twice on same profits – application of European Convention on Human Rights and Human Rights Act 1998 – held Section 29 of the Taxes Management Act 1970 … Continue reading Fessal v Revenue and Customs (Income Tax/Corporation Tax : Human Rights): FTTTx 26 Apr 2016

Easinghall Ltd v Revenue and Customs: UTTC 1 Mar 2016

UTTC Corporation Tax – para 33 Sch 18 FA 98 – application for closure notice – discovery assessment made before enquiry opened – settled by agreement under s 54 Taxes Management Act 1970 – effect of settlement on scope and possible conclusions of enquiry – Olin v Scorer considered [2016] UKUT 105 (TCC) Bailii England … Continue reading Easinghall Ltd v Revenue and Customs: UTTC 1 Mar 2016

Revell v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 16 Feb 2016

FTTTx INCOME TAX- whether appellant served with valid notice to file return – no-whether valid enquiry opened into return and valid closure notice issued – no – appeal allowed – ss 8, 9, 28A, 34 and 115 TMA 1970 [2016] UKFTT 97 (TC) Bailii Taxes Management Act 1970 8 9 828A 34 115 England and … Continue reading Revell v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 16 Feb 2016

Perth and District Five-A-Side League v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 17 Feb 2016

FTTTx INCOME TAX – PAYE – penalties for late submission of P35 End of Year Returns for tax years 2009-10, 2010-11 and 2011-12 – whether a reasonable excuse for late appeal to be allowed – No – Sections 49 and 98A Taxes Management Act 1970 – Appeal dismissed. [2016] UKFTT 102 (TC) Bailii Taxes Management … Continue reading Perth and District Five-A-Side League v Revenue and Customs (Income Tax/Corporation Tax : Appeal): FTTTx 17 Feb 2016

Qualapharm Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 17 Feb 2016

FTTTx INFORMATION NOTICES – whether certain documents and information required were statutory records- yes – whether notices issued other than to check the taxpayer’s tax position – no – whether the appellant’s offer of conditional compliance was compliance – no – whether reasonable excuse for non-compliance – no – appeal against notices and penalties dismissed … Continue reading Qualapharm Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 17 Feb 2016

John Mander Pension Trustees Ltd v Revenue and Customs: SC 29 Jul 2015

The pension scheme had been approved, but that approval later withdraw. HMRC issued assessment for the years in which it had been approved. The taxpayer argued that such assessments applied to the date with effect from which the approval is withdraw, HMRC contended that it was in the year in which withdrawal was notified. The … Continue reading John Mander Pension Trustees Ltd v Revenue and Customs: SC 29 Jul 2015

Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002

The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege. Held: Legal professional privilege is a fundamental part of ensuring human rights as a right of privacy, and is recognised in European law (A M and S Europe Ltd). A … Continue reading Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002

Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010

Income tax – Benefits in kind – Employees contributed 4% and 5% respectively to purchase price of cars jointly owned with employer – Whether car ‘made available (without any transfer of the property in it’ – Income and Corporation Taxes Act 1988 ss.1564, 156, 157 and Income Tax (Earnings and Pensions Act 2003 ss.120-140 – … Continue reading Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010

Bayliss v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 14 Jul 2016

Capital gains tax – self assessment- penalty under s 95(1) Taxes Management Act 1970- whether incorrect return delivered fraudulently or negligently- reliance on advice as to effectiveness of capital loss generation scheme involving contracts for differences [2016] UKFTT 500 (TC), [2017] SFTD 370, [2016] STI 2687 Bailii England and Wales Capital Gains Tax Updated: 10 … Continue reading Bayliss v Revenue and Customs (Capital Gains Tax/Taxation of Chargeable Gains : Computation): FTTTx 14 Jul 2016

Howes v Revenue and Customs: FTTTx 11 Jun 2014

FTTTx Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – Appellant believed that a time to pay arrangement that had been agreed for tax due in the previous year continued and covered tax due in the following tax year – … Continue reading Howes v Revenue and Customs: FTTTx 11 Jun 2014

Rivers v Revenue and Customs: FTTTx 23 May 2014

Income tax – Penalties under s 59C Taxes Management Act 1970 and Schedule 56 Finance Act 2009 for late payment of income tax – underpayment of income tax caused by employer collecting and accounting for tax at basic rate – tax payable at the higher rate – whether reasonable excuse – no – appeal disallowed … Continue reading Rivers v Revenue and Customs: FTTTx 23 May 2014

King v Revenue and Customs: FTTTx 12 Feb 2014

FTTTx Section 59C(3) and (4) Taxes Management Act 1970 and Schedule 56 Finance Act 2009 – penalty for late payment of tax – whether time to pay arrangement was agreed with HMRC – no – whether reasonable excuse that Appellant believed arrangement existed – no – appeal disallowed [2014] UKFTT 192 (TC) Bailii Taxes Management … Continue reading King v Revenue and Customs: FTTTx 12 Feb 2014

BT Pension Scheme Trustees v HM Revenue and Customs: CA 17 Jan 2014

The court was asked whether section 43 of the 1970 Act which imposes time limits on claims, applied to a claim for payments made by the Trustees of the BT Pension Scheme under section 231 of ICTA. If so, subject to questions of community law which remain to be decided, many of these claims were … Continue reading BT Pension Scheme Trustees v HM Revenue and Customs: CA 17 Jan 2014

Farrow and Others (T/A Kitchen and Bathroom Installations) v Revenue and Customs: FTTTx 3 Nov 2010

Partnership return, section 12AA Taxes Management Act 1970 (‘TMA’) – late filing penalty, section 93A TMA – filing paper return after both paper and electronic deadline – failure of HMRC to provide free software for electronic filing of partnership return – appeal dismissed [2010] UKFTT 534 (TC) Bailii England and Wales Income Tax Updated: 12 … Continue reading Farrow and Others (T/A Kitchen and Bathroom Installations) v Revenue and Customs: FTTTx 3 Nov 2010

Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013

In the course of ancillary relief proceedings in a divorce, questions arose regarding company assets owned by the husband. The court was asked as to the power of the court to order the transfer of assets owned entirely in the company’s names. The judge had made such an order, finding evidence that the companies had … Continue reading Prest v Petrodel Resources Ltd and Others: SC 12 Jun 2013

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Hargreaves v HM Revenue and Customs: CA 22 Mar 2016

The court was asked whether the appellant taxpayer, Mr Hargreaves, has the right to require the respondent to establish, at a separate preliminary hearing prior to the hearing of his appeal against a ‘discovery’ assessment made under section 29 of the 1970 Act, the matters which under that section HMRC must establish to show that … Continue reading Hargreaves v HM Revenue and Customs: CA 22 Mar 2016

Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009

The taxpayer imported swimwear for sale. The respondent had incorrectly indicated that such swimwear had one classification. The claimant sought to prevent the respondent reclassifying the goods, saying that they had made given binding tariff information. It depended on the proportion of rubber in the suits. The respondent viewed the calculation differently. Held: the commissioners … Continue reading Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009

Robin Ray v Classic FM Plc: PatC 18 Mar 1998

Contractor and Client Copyrights The plaintiff had contributed a design for a system of classifying and selecting tracks to be played on a radio station. He did so under a consultancy contract. Held: A Joint authorship claim required that the contributor had made some direct contribution to the words appearing in the eventual published item. … Continue reading Robin Ray v Classic FM Plc: PatC 18 Mar 1998

Wood v Revenue and Customs: FTTTx 12 Jun 2015

FTTTx Income Tax/Corporation Tax : Human Rights – INCOME TAX – preliminary issue – discovery assessments – extended time limits – ss 29 and 36 TMA 1970 – death of taxpayer – whether art 6 Human Rights Convention engaged – whether contrary to overriding objective in Tribunal Procedure Rule 2 to allow proceedings to continue … Continue reading Wood v Revenue and Customs: FTTTx 12 Jun 2015

HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

References: [2013] UKUT 1041 (TCC) Links: Bailii UTTC Procedure – costs – whether, in a case where the taxpayer has opted out of the Complex costs regime, the First-tier Tribunal has the power to order that the parties share the costs of the appellant complying with a direction for preparation of hearing bundles – Tribunal … Continue reading HM Revenue and Customs v Eclipse Film Partners No35 Llp; UTTC 22 Mar 2013

law index

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