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Garner (HM Inspector of Taxes) v Pounds Shipowners and Shipbreakers Ltd and Garner (Hm Inspector of Taxes) v Pounds: CA 25 Nov 1998

When calculating the chargeable gain on granting an option to purchase land, the costs of obtaining releases of restrictive covenants necessary to make the option worthwhile could not be deducted. Citations: Times 01-Dec-1998, [1998] EWCA Civ 1837 Statutes: Capital Gains Tax Act 1979 19(1)(a) Jurisdiction: England and Wales Capital Gains Tax Updated: 27 November 2022; … Continue reading Garner (HM Inspector of Taxes) v Pounds Shipowners and Shipbreakers Ltd and Garner (Hm Inspector of Taxes) v Pounds: CA 25 Nov 1998

Taylor Clark International Limited v Lewis (HM Inspector of Taxes): CA 18 Nov 1998

Security exchange losses on interest-bearing loan were not to be set off against capital gains as being a debt on a security even though secured. Being simply secured itself was insufficient to make a debt a debt on a security. Citations: Times 02-Dec-1998, [1998] EWCA Civ 1789 Statutes: Capital Gains Tax Act 1979 134 Jurisdiction: … Continue reading Taylor Clark International Limited v Lewis (HM Inspector of Taxes): CA 18 Nov 1998

In Re Coventry (deceased): CA 3 Jan 1979

The deceased’s adult son sought provision from the intestate estate. The sole beneficiary under the rules was the plaintiff’s mother. The estate was modest; the intestate’s interest in his house (he had been living there with the plaintiff). The widow was found to have a one third interest in it. The judge took the disposable … Continue reading In Re Coventry (deceased): CA 3 Jan 1979

Goodwin v Curtis (HM Inspector of Taxes): CA 18 Feb 1998

The occupation of a property as an ‘own or main residence’ is a question of fact and degree and ordinary usage. In this case, five weeks occupation by the taxpayer was insufficient to establish the exemption. Citations: Times 02-Mar-1998, Gazette 25-Mar-1998, [1998] EWCA Civ 271, (1998) 70 TC 478 Statutes: Capital Gains Tax Act 1979 … Continue reading Goodwin v Curtis (HM Inspector of Taxes): CA 18 Feb 1998

Griffin (Inspector of Taxes) v Craig-Harvey: ChD 26 Jan 1994

The choice of house for principal private residence relief is to be made and notified within two years, but is variable at any time. Citations: Ind Summary 03-Jan-1994, Gazette 26-Jan-1994, Times 29-Nov-1993 Statutes: Capital Gains Tax Act 1979 101(5) Jurisdiction: England and Wales Capital Gains Tax Updated: 06 August 2022; Ref: scu.81033

Watton (Inspector of Taxes) v Tippett: CA 27 Jun 1997

Proceeds of the sale of part of a business which had been invested back into the business cannot be rolled over into the acquisition cost of remainder. Judges: Simon Brown LJ Citations: Times 27-Jun-1997, [1997] STC 893 Statutes: Capital Gains Tax Act 1979 115 Jurisdiction: England and Wales Citing: Appeal from – Watton (Inspector of … Continue reading Watton (Inspector of Taxes) v Tippett: CA 27 Jun 1997

Goodwin v Curtis (Inspector of Taxes): ChD 14 Aug 1996

Capital Gains Tax relief for a private residence was lost where no permanent occupation was established. Citations: Times 14-Aug-1996 Statutes: Capital Gains Tax Act 1979 101 Jurisdiction: England and Wales Cited by: Appeal from – Goodwin v Curtis (HM Inspector of Taxes) CA 18-Feb-1998 The occupation of a property as an ‘own or main residence’ … Continue reading Goodwin v Curtis (Inspector of Taxes): ChD 14 Aug 1996

Jerome v Kelly (Inspector of Taxes): ChD 15 Apr 2002

The land was owned by members of family in undivided shares. Contracts were exchanged for its sale, but the land was divided before the sale was completed. Part of the land had come to be in the ownership of trusts in Bermuda. The Inspector sought to assess the British resident taxpayer with the chargeable gain … Continue reading Jerome v Kelly (Inspector of Taxes): ChD 15 Apr 2002

Dale (HM Inspector of Taxes) v Johnson Brothers: 1951

(Year?) The taxpayer claimed an industrial buildings allowance against his tax liabilities for a warehouse used as storage as a trade in itself. Two thirds of the use was for storage of finished goods awaiting collection or delivery. The taxpayers were the sole selling agents for various manufacturers and were obliged under the agreement with … Continue reading Dale (HM Inspector of Taxes) v Johnson Brothers: 1951

Crusabridge Investments Ltd v Casings International Limited: 1979

The landlord of light industrial premises sought damages from his tenant for breach of the user covenant in the lease. This permitted the premises to be used, inter alia, as an ‘industrial building or structure’ as defined by the Capital Allowances Act 1968. The tenant was in business of purchasing used tyres, storing and inspecting … Continue reading Crusabridge Investments Ltd v Casings International Limited: 1979

Watton (Inspector of Taxes) v Tippett: ChD 21 Dec 1995

Roll-over relief was not available for the disposal of part only of a commercial asset. Citations: Gazette 17-Jan-1996, Times 21-Dec-1995 Statutes: Capital Gains Tax Act 1979 115(1) 115(3) Jurisdiction: England and Wales Citing: Appealed to – Watton (Inspector of Taxes) v Tippett CA 27-Jun-1997 Proceeds of the sale of part of a business which had … Continue reading Watton (Inspector of Taxes) v Tippett: ChD 21 Dec 1995

Kirkwood (Inspector of Taxes) v Boland: LT 12 Aug 2002

CAPITAL GAINS TAX – former hotel and rear land – value as at March 1982 – need for comprehensive development – uncertain planning position – rear land subject to lease – value determined at pounds 230,000 – Capital Gains Tax Act 1979, s150 [2002] EWLands TMA – 15 – 2001 Bailii CAPITAL GAINS TAX – … Continue reading Kirkwood (Inspector of Taxes) v Boland: LT 12 Aug 2002

Chinn v Hochstrasser (Inspector of Taxes): HL 11 Dec 1980

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 … Continue reading Chinn v Hochstrasser (Inspector of Taxes): HL 11 Dec 1980

Practice Statement (Judicial Precedent): HL 1966

The House gave guidance how it would treat an invitation to depart from a previous decision of the House. Such a course was possible, but the direction was not an ‘open sesame’ for a differently constituted committee to prefer their views to those of the committee which determined the decision unanimously or by a majority. … Continue reading Practice Statement (Judicial Precedent): HL 1966

In re Coventry dec’d: ChD 2 Jan 1979

The court set out the general approach to applications under the 1975 Act: ‘these matters have to be considered at two stages – first in determining the reasonableness of such provision (if any) as has been made by the deceased for the applicant’s maintenance and, secondly, in determining the extent to which the court should … Continue reading In re Coventry dec’d: ChD 2 Jan 1979

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

Faraday v Carmarthanshire County Council: LT 20 Oct 2003

LT TAX – corporation tax – market value in June 1988 – backland formerly part of petrol filling station – likely grant of planning permission for housing – access – comparables – value determined at andpound;900,000 – Capital Gains Tax Act 1979, s150 Citations: [2003] EWLands TMA/89/2002 Links: Bailii Statutes: Capital Gains Tax Act 1979 … Continue reading Faraday v Carmarthanshire County Council: LT 20 Oct 2003

Rees v Darlington Memorial Hospital NHS Trust: HL 16 Oct 2003

The claimant was disabled, and sought sterilisation because she feared the additional difficulties she would face as a mother. The sterilisation failed. She sought damages. Held: The House having considered the issue in MacFarlane only recently it was inappropriate to change the rules set down in that case. Nothing had been put forward to argue … Continue reading Rees v Darlington Memorial Hospital NHS Trust: HL 16 Oct 2003

Garland v Morris and Another: ChD 11 Jan 2007

The claimant sought additional provision from her father’s estate. She said that the will failed to make reasonable provsion for her, bearing in mind her extreme financial needs. She was a single mother of three. Held: The claim failed. Michael Furness QC J said: ‘the most important factors are first the financial position of the … Continue reading Garland v Morris and Another: ChD 11 Jan 2007

Davies and Another, Regina (on The Application of) v Revenue and Customs: SC 19 Oct 2011

The Revenue had published a booklet, IR20, setting out their approach to the interpretation of the phrases ‘residence’ and ‘ordinary residence’. The taxpayer said that this was a more generous definition than the statutory one, and that having acted on it he had a legitimate expectation that the booklet’s interpretation would continue to be applied. … Continue reading Davies and Another, Regina (on The Application of) v Revenue and Customs: SC 19 Oct 2011

Revenue and Customs v Maco Door and Window Hardware (Uk) Ltd: ChD 19 Jul 2006

The Revenue sought to disallow for industrial buildings allowance sums expended on warehouse premises which were to be used to store window products imported for use in other manufacturing processes. Held: The Revenue’s appeal succeeded. ‘The question under s.18(1) is whether the warehouse is in use for the purposes of a trade which consists in … Continue reading Revenue and Customs v Maco Door and Window Hardware (Uk) Ltd: ChD 19 Jul 2006

HM Revenue and Customs v Salaried Persons Postal Loans Ltd: ChD 7 Apr 2006

The company had ceased trading, but rental income was still generated from its former premises. The Revenue sought to include the receipt in calculations of whether the company was entitled to a small company corporation tax rate. The Revenue appealed the special commissioner’s decision that it was not a business income. Held: The appeal failed. … Continue reading HM Revenue and Customs v Salaried Persons Postal Loans Ltd: ChD 7 Apr 2006

Ellis v Norbury Hill Ltd: LT 20 Oct 2003

LT TAX – corporation tax – market value in June 1988 – backland formerly part of petrol filling station – likely grant of planning permission for housing – access – comparables – value determined at andpound;900,000 – Capitals Gains Tax Act 1979, s150 Citations: [2003] EWLands TMA – 89 – 2002 Links: Bailii Statutes: Capitals … Continue reading Ellis v Norbury Hill Ltd: LT 20 Oct 2003

Ilott v Mitson and Others: CA 31 Mar 2011

The claimant, the estranged adult daughter of the deceased, had claimed under the 1975 Act. The judge made an order for payment of pounds 50,000 by way of capitalisation of maintenance. The claimant appealed saying she should have received more, and the charities (beneficiaries under the will) said that no payment should have been ordered … Continue reading Ilott v Mitson and Others: CA 31 Mar 2011

Ilott v The Blue Cross and Others: SC 15 Mar 2017

What is reasonable provision for daughter? The deceased had left her estate in her will to several animal charities. The claimant, her daughter, had been estranged from her mother for many years, and sought reasonable provision from her estate under the 1975 Act. The district judge had rejected her claim. Held: The appeal by the … Continue reading Ilott v The Blue Cross and Others: SC 15 Mar 2017

The United States of America v Nolan: SC 21 Oct 2015

Mrs Nolan had been employed at a US airbase. When it closed, and she was made redundant, she complained that the appellant had not consulted properly on the redundancies. The US denied that it had responsibility to consult, and now appealed. Held: The appeal failed (Lord Carnworth dissenting). That the exact situation might not have … Continue reading The United States of America v Nolan: SC 21 Oct 2015

QRS 1 APS and others v Frandsen: CA 21 May 1999

The appellants were all Danish companies put into liquidation for asset stripping in contravention of Danish law. The respondent was resident in the UK and had owned them. The Danish tax authorities issued tax demands and the liquidators now sought a similar sum in damages against the respondent. Held: An English court will not enforce … Continue reading QRS 1 APS and others v Frandsen: CA 21 May 1999

Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far … Continue reading Commissioners of Inland Revenue v McGuckian: HL 21 May 1997

Smith v Secretary of State for Work and Pensions and Another: HL 12 Jul 2006

The House considered whether under the 1992 Regulations a self-employed parent could use for his child support calculation his net earnings as declared to the Revenue, which would allow deduction of capital and other allowances properly claimed against tax. Held: The appeal was allowed, and the decision of the Child Support Commissioner restored (majority). The … Continue reading Smith v Secretary of State for Work and Pensions and Another: HL 12 Jul 2006

Lehtimaki and Others v Cooper: SC 29 Jul 2020

Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020

Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

The liquidators of Bilta had brought proceedings against former directors and the appellant alleging that they were party to an unlawful means conspiracy which had damaged the company by engaging in a carousel fraud with carbon credits. On the pleaded facts, Mr Chopra and Mr Nazir were the directing organ of Bilta under its constitution. … Continue reading Jetivia Sa and Another v Bilta (UK) Ltd and Others: SC 22 Apr 2015

W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out. Held: If the true nature of the transactions could be seen by looking at them all together, then … Continue reading W T Ramsay Ltd v Inland Revenue Commissioners: HL 12 Mar 1981

Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018

PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties. Issue I: does EU law require the tax credit to be set by reference to the overseas tax actually paid, as … Continue reading Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018

Ilott v Mitson and Others: CA 27 Jul 2015

The claimant was the adult and long estranged daughter of her now deceased mother. The mother’s will left the estate entirely to animal charities. The daughter sought reasonable provision under the 1975 Act. Held: The claimant’s appeal succeeded. The District Judge had made two ‘fundamental’ errors of principle, and these allowed the appeal court to … Continue reading Ilott v Mitson and Others: CA 27 Jul 2015

Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002

A company went into liquidation, being owed substantial sums by another company in the same group, but itself insolvent. A settlement did not include accrued interest, but was claimed to be taxed as if it had, and on an accruals basis. If so, was this an expense properly arising in the insolvency, and payable as … Continue reading Kahn and Another v Commissioners of Inland Revenue; In re Toshoku Finance plc: HL 20 Feb 2002

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

Futter and Another v Revenue and Customs; Pitt v Same: SC 9 May 2013

Application of Hastings-Bass Rule F had created two settlements. Distributions were made, but overlooking the effect of section 2(4) of the 2002 Act, creating a large tax liability. P had taken advice on the investment of the proceeds of a damages claim and created a discretionary trust. Unfortunately it was done in such a way … Continue reading Futter and Another v Revenue and Customs; Pitt v Same: SC 9 May 2013

Devenish Nutrition Ltd v Sanofi-Aventis Sa (France) and others: CA 14 Oct 2008

The defendant had been involved in price fixing arrangements, and the claimant sought damages for breach of its proprietary rights. The claimant appealed refusal of an award an account of profits for what was akin to a breach of statutory duty. Held: The appeal failed. An account of profits should be available in a cartel … Continue reading Devenish Nutrition Ltd v Sanofi-Aventis Sa (France) and others: CA 14 Oct 2008

Walton v The Scottish Ministers: SC 17 Oct 2012

The appellant, former chair of a road activist group, challenged certain roads orders saying that the respondent had not carried out the required environmental assessment. His claim was that the road had been adopted without the consultation required by the Strategic Environmental Assessment Directive (‘the SEA Directive’), and that that the scope of the public … Continue reading Walton v The Scottish Ministers: SC 17 Oct 2012

Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004

The Bank anticipated criticism in an ad hoc enquiry which was called to investigate its handling of a matter involving the claimant. The claimant sought disclosure of the documents created when the solicitors advised employees of the Bank in preparing to present the Bank’s case, and the Bank now appealed an order granting such access, … Continue reading Three Rivers District Council and others v Governor and Company of the Bank of England (No 6): HL 11 Nov 2004

Scottish Widows Plc v Revenue and Customs: SC 6 Jul 2011

The taxpayer insurance company had transferred sums from accounts designated as Capital Reserves. The Revenue said that these were properly part of the profit and loss accounts for the respective tax years, and chargeable receipts. Held: The Revenue’s cross appeal succeeded. As a life assurance company, the amounts to be taken into account in computing … Continue reading Scottish Widows Plc v Revenue and Customs: SC 6 Jul 2011

Watts and Co v Morrow: CA 30 Jul 1991

The plaintiff had bought a house on the faith of the defendant’s report that there were only limited defects requiring repair. In fact the defects were much more extensive. The defendant surveyor appealed against an award of damages after his negligent survey of a property. The plaintiff sought damages for distress, and the cost of … Continue reading Watts and Co v Morrow: CA 30 Jul 1991

law index

Our law-index is a substantial selection from our database. Cases here are restricted in number by date and lack the additional facilities formerly available within lawindexpro. Please do enjoy this free version of the lawindex. Case law does not ‘belong’ to lawyers. Judgments are made up of words which can be read and understood (if … Continue reading law index