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.
Income Tax - From: 1980 To: 1984
This page lists 9 cases, and was prepared on 08 August 2015.
Schaffer -v- Cattermole [1980] STC 650
1980
Income Tax
A purchaser of short-dated gilts pregnant with interest would not be to escape liability to tax on the whole of the interest payment, even if he had paid an extra sum expressed to be for the accrued interest.
1 Citers
Chevron Petroleum UK Ltd -v- BP Petroleum Ltd [1981] STC 689
1981
ChD
Megarry V-C
Income Tax
The fact that an interest payment may be aggregated with a payment of a different nature does not 'denature' the interest payment
1 Citers
Inland Revenue Commissioners -v- Metrolands (Property Finance) Ltd; 1981 - [1981] 1 WLR 637
Wicks -v- Firth (Inspector of Taxes); Johnson -v- Firth; CA 1981 - [1982] 2 WLR 208; [1982] 2 All R 9
Chinn -v- Collins (Inspector of Taxes); Chinn -v- Hochstrasser [1981] 1 All ER 189; [1981] AC 533
1981
HL
Lord Roskill
Taxes Management, Income Tax
The House considered the meaning of the word 'bounty' in an income tax context, where it had been used by the courts: "My Lords, I would venture to point out that the word "bounty" appears nowhere in the statute. It is a judicial gloss upon the statute descriptive of those classes of cases which are caught by the section in contrast to those which are not. The courts must, I think, be extremely careful not to interpret this descriptive word too rigidly . . What the cases have sought to do is to distinguish between those cases where the recipient has in return for that benefit which he has received accepted some obligation which he has to perform, either before receiving the benefit or at some stated time thereafter, and those cases where the recipient benefits without any assumption by him of any correlative obligation."
1 Cites
1 Citers
Conservative and Unionist Central Office -v- Burrell (Inspector of Taxes) [1982] 1 WLR 522; [1981] EWCA Civ 2; [1982] 2 All ER 1
10 Dec 1981
CA
Lawton, Brightman, Fox LJJ
Company, Income Tax
An unincorporated association is defined as "two or more persons bound together for one or more common purposes, not being business purposes, by mutual undertakings each having mutual duties and obligations, in an organisation which has rules which identify in whom control of it and its funds rests and on what terms and which can be joined or left at will."
1 Citers
[ Bailii ]
Mallalieu -v- Drummond [1983] STC 124; [1983] 1 WLR 252
1983
CA
Income Tax
The taxpayer, a lady barrister, sought to set off against her liability to tax, the cost of purchasing clothing which she would only wear at court in accordance with professional requirements. The clothing although subdued consisted of perfectly ordinary articles of apparel suitable for everyday wear. But for the requirements of her profession that she should be so clothed for her court appearances and for the fact that she would have been barred from pleading in court if she had not been so clothed, the tax payer would have not purchased those clothes. The tax payer had an ample supply of other clothes to keep her in comfort and decency. The preservation of warmth and decency was not a consideration which crossed her mind when she bought the clothes. Held: After summarising the General Commissioner's findings of fact, the Master of the Rolls continued: "From those findings of fact there is in my judgment only one reasonable conclusion to be drawn, namely, that the taxpayer's sole purpose in incurring the expenditure was a professional purpose, any other benefit being purely incidental."
Income and Corporation Taxes Act 1970 130(a)
1 Citers
Mallalieu -v- Drummond; HL 2-Jan-1983 - [1983] 57 TC 330; [1983] 2 AC 861; [1983] 2 All ER 1095; [1983] 3 WLR 409
Regina -v- Inland Revenue Commission ex parte Preston; In re Preston; HL 1984 - [1985] AC 835; [1984] UKHL 5; [1985] BTC 208; [1984] 3 WLR 945; [1985] 2 All ER 327
