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: 2004 To: 2004
This page lists 13 cases, and was prepared on 27 May 2018.
MacDonald (HM Inspector of Taxes) v Dextra Accessories Ltd and others; CA 28-Jan-2004 - Times, 03 February 2004; [2004] EWCA Civ 22; Gazette, 04 March 2004; [2004] STC 339
Claimants under the Loss Relief Group Litigation Order v Inland Revenue Commissioners Times, 10 March 2004; Gazette, 25 March 2004
3 Mar 2004
ChD
Park J
Litigation Practice, Taxes Management, Corporation Tax
Various claimants sought to have issues of law on group relief and other issues settled under a group litigation order. Held: The High Court had no jurisdiction to hear such matters until they had first been raised in ordinary tax appeals before the special or general commissioners. Courts do not decide questions of principle which went as to liability. Such questions were for the commissioners first. The application was refused.
1 Cites
1 Citers
Forthright (Wales) Limited v A L Davies (HM Inspector of Taxes) [2004] EWHC 524 (Ch); Times, 01 April 2004
18 Mar 2004
ChD
The Hon Mr Justice Lightman
Taxes Management, Corporation Tax
The inspector disallowed a claim for enterprise investment relief, saying that not all the funds raised were to be used for a qualifying purpose. Held: The proceeds of a share issue had been used in part to pay a dividend. The issue did not qualify. The inspector's refusal yto authorise exemption was a decision refusing the claim, and gave rise to the same right sof appeal as a decision.
Taxes Management Act 1970 1A - Incom,e and Corporation Taxes Act 1988 306
1 Cites
[ Bailii ]
Interservefm Limited v Omnisure Property Management Limited [2004] EWHC 500 (Comm)
23 Mar 2004
ComC
Mr Justice Langley
Company, Corporation Tax
[ Bailii ]
Jansen Nielson Pilkes Ltd v HM Inspector of Taxes [2004] UKSC SPC00405
29 Mar 2004
SCIT
Corporation Tax, European
SCIT EU LAW - small companies' rate of corporation tax - whether inclusion of non-resident associated companies in the computation is a restriction on freedom of establishment or discriminatory - no - appeal dismissed
[ Bailii ]
Gascoines Group Limited, Newark Cattle Market Company Limited, Saracens Securities Limited v HM Inspector of Taxes [2004] EWHC 640 (Ch)
30 Mar 2004
ChD
The Hon Mr Justice Lightman
Corporation Tax
Small companies relief - associated companies
[ Bailii ]
Lingfield Park (1991) Limited v Shove [2004] EWCA Civ 391; Times, 26 April 2004
31 Mar 2004
CA
Lord Justice Mummery Lord Justice Potter Lord Justice Scott Baker
Corporation Tax
The taxpayers sought capital allowances on the costs of installing an artificial all-weather race track. Held: The track was not either plant or machinery, and the taxpayer was not eligible for the relief. The only reasonable conclusion was that the AWT operated as the premises.
Capital Allowances Act 1990
1 Cites
[ Bailii ]
J M Atkinson - (Hm Inspector of Taxes) v Camas Plc [2004] EWCA Civ 541; Times, 27 May 2004; Gazette, 03 June 2004
6 May 2004
CA
Lord Justice Chadwick Vice-Chancellor, The Vice-Chancellor Lord Justice Carnwath
Corporation Tax
An investment company made an abortive attempt to take over another. It sought to set off against its Corporation Tax, the costs of the professional advice incurred. Held: The expenses were deductible.
Income and Corporation Taxes Act 1988 75 130
1 Cites
[ Bailii ]
Loss Relief Group, Test Claimants In v Inland Revenue [2003] EWCA Civ 680; [2005] 1 WLR 52
28 May 2004
CA
Lord Justice Peter Gibson Lord Justice Longmore
Corporation Tax, Taxes Management
The taxpayers sought determination by the court of their various claims for group tax relief. The High Court had declined jurisdiction. Held: The appeal was allowed. The judge's attitude was one which would perhaps appeal to most lawyers experienced in tax matters if Community law considerations could be left out of account, but Community law obliges the High Court to entertain the claims. If a remedy was available through the commissioners, statute required the taxpayer to take their case before the commissioners.
Taxes Management Act 1970 30A
1 Cites
1 Citers
[ Bailii ]
Cadbury Schweppes Plc v HM Inspector of Taxes [2004] UK SPC00415
6 Jun 2004
SCIT
Corporation Tax, European
[ Bailii ]
Sempra Metals Ltd (formerly Metallgesellshaft Ltd) v Inland Revenue Commissioners and another; ChD 16-Jun-2004 - Times, 25 June 2004; [2004] EWHC 2387 (Ch); [2004] STI 1495; [2004] Eu LR 939; [2004] BTC 358; [2004] STC 1178
Barclays Mercantile Business Finance Ltd v Mawson (HM Inspector of Taxes); HL 25-Nov-2004 - [2004] UKHL 51; [2004] 76 TC 446; [2005] 1 All ER 97; [2005] 1 AC 684; [2005] STC 1; [2004] 3 WLR 1383; [2004] BTC 414; 76 TC 446; [2004] STI 2435; 7 ITL Rep 383; [2004] UKHL TC_76_446
Relkobrook Ltd v HM Inspector of Taxes [2004] UKSC SPC00452
15 Dec 2004
SCIT
Corporation Tax
SCIT PROCEDURE - postponement of hearing - taxpayer failing to comply with directions and not preparing itself for hearing - postponement refused
CORPORATION TAX - relief for compensation payment and pension contribution - no evidence of payment within relevant year of account - compensation payment gratuitous - relief correctly refused - appeal dismissed
[ Bailii ]
