swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Corporation Tax - From: 1997 To: 1997
This page lists 7 cases, and was prepared on 27 May 2018.
John M Harris (Design Partnership) Ltd v Lee [1997] STC (SCD) 240
1997
SCIT
D A Shirley
Corporation Tax
Mr Harris, an architect, owned more than 75% of the taxpayer company. He also owned all the shares in John M Harris (Properties) Ltd. He wanted to buy a holiday home in France and was advised that the property should, for French legal reasons and especially because of the laws of inheritance, be owned by a limited company, and he decided that it should be held by Properties Ltd. It was used exclusively by Mr Harris and his family, and was never let. Held: Properties Ltd should be disregarded for the purposes of calculating relief pursuant to section 13(4) since it had not carried on any trade or business at the relevant time. Although the main object of Properties Ltd in its Memorandum of Association was that of an investment company, it did not follow that it had carried on that business when it acquired any property. Although a company might be carrying on a business of investment even though its investments were such as to provide no income, that did not mean that a company had to be carrying on a business merely because it owned property.
1 Cites
1 Citers
Cook (Inspector of Taxes) v Medway Housing Society Ltd; ChD 1997 - Times, 01 January 1997
Sarsfield (Inspector of Taxes) v Dixons Group Plc and Related Appeals Gazette, 19 February 1997; Gazette, 12 February 1997; Times, 11 February 1997
19 Feb 1997
ChD
Corporation Tax
Writing down allowances were available for costs of distribution centers for shops.
Capital Allowances Act 1968 7
Vodafone Cellular Ltd v G Shaw (Her Majesty's Inspector of Taxes); CA 20-Mar-1997 - [1997] STC 734; [1997] EWCA Civ 1297
H M Inspector of Taxes (Atwood) v Anduff Car Wash Limited [1997] EWCA Civ 2128; (1997) 69 TC 575
17 Jul 1997
CA
Peter Gibson LJ, Robert Walker and Beldam LJJ
Corporation Tax
Capital allowances.
The taxpayer operated automatic car wash sites. It claimed capital allowances for the entirety of a wash hall, housed within a building incorporating washing machinery and control equipment, and surrounded by tarmac areas used for circulation, queuing and parking. It said that the entire site, or entire wash hall, was a single item of qualifying plant. The Inspector accepted that some of the car wash facilities were plant, but not each entire site. The Special Commissioners allowed the taxpayer's appeal. The Crown succeeded on appeal to the judge. Held: The appeal was denied, applying the 'premises' test. The only reasonable conclusion was that neither an entire site nor an entire wash hall (i.e. the building housing the car wash machinery) could be regarded as a unit of plant: although they satisfied the business use test, they failed the premises test, as both the entire site and the wash hall functioned as premises, not as plant. "It is hard to see how land, as distinct from a structure could ever be apparatus functioning as plant."
Capital Allowances Act 1990 22 24
1 Cites
1 Citers
[ Bailii ]
Edward Jukes (H M Inspector of Taxes) v S G Warburg and Company Limited [1997] EWCA Civ 2604
30 Oct 1997
CA
Corporation Tax
Entitlement to relief on losses surrendered between companies in the same group.
[ Bailii ]
Girobank Plc v Philip Handel Clarke (H M Inspector of Taxes) Times, 06 January 1998; Gazette, 11 February 1998; [1997] EWCA Civ 3061
19 Dec 1997
CA
Corporation Tax
The use of a building for data processing does not qualify it as the subjection of goods or materials to any process and therefore no capital allowance was claimable.
Capital Allowances Act 1990 18
1 Cites
1 Citers
[ Bailii ]
