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Acts

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Commissioners of Inland Revenue v Marine Steam Turbine Co. Ltd: 1920

The respondent taxpayer company, had transferred to a third party its licence to exploit various patents for the manufacture of a marine steam turbine engine in return for the payment of a royalty on every engine sold by the third party and whose only business consisted of receiving the royalties, was not ‘carrying on a … Continue reading Commissioners of Inland Revenue v Marine Steam Turbine Co. Ltd: 1920

Duke of Northumberland v Commissioners of Inland Revenue: HL 30 Apr 1920

For the purpose of ascertaining the amount upon which excess mineral rights duty is to be charged under section 43 of the Finance (No. 2) Act 1915, the rate of income tax to be deducted from both sums brought into comparison is that current for the accounting year and no other. Decision of the Court … Continue reading Duke of Northumberland v Commissioners of Inland Revenue: HL 30 Apr 1920

Glenboig Union Fireclay Co v Inland Revenue: HL 23 Feb 1922

In 1913, one of the two pre-war trade years, payment was made to the Glenboig Union Fireclay Company of pounds 15,316, 11s. 4d. by a railway company as compensation in terms of the Railways Clauses Act 1845 for minerals left unworked for support of their line. The sum was entered in the revenue account of … Continue reading Glenboig Union Fireclay Co v Inland Revenue: HL 23 Feb 1922

Inland Revenue v Newcastle Breweries Ltd: HL 10 May 1927

Excess Profits Duty – Trade or business – Profits – Date of arising – Goods requisitioned by Government in 1918 under Defence of the Realm Regulations-Payment received in 1922 of compensation awarded by War Compensation Court less sum already received on account in 1918-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), … Continue reading Inland Revenue v Newcastle Breweries Ltd: HL 10 May 1927

Nielsen, Andersen and Company v Collins (HM Inspector of Taxes), Tarn v Scanlan (HM Inspector of Taxes): HL 7 Nov 1927

Income Tax, Schedule D – Non-resident company – Exercise of trade within the United Kingdom-Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Income Tax Act, 1842 (5 and 6 Viet., c. 35), Section 41-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31. U … Continue reading Nielsen, Andersen and Company v Collins (HM Inspector of Taxes), Tarn v Scanlan (HM Inspector of Taxes): HL 7 Nov 1927

W H Muller and Company (London) Ltd v Lethem (HM Inspector of Taxes), Lethem (HM Inspector of Taxes) v W H Muller and Company (London) Ltd: HL 7 Nov 1927

Income Tax, Schedule D-Non-resident company-Exercise of trade within the United Kingdom-Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D-Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31. Citations: [1927] UKHL TC – 13 – 126 Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 11 … Continue reading W H Muller and Company (London) Ltd v Lethem (HM Inspector of Taxes), Lethem (HM Inspector of Taxes) v W H Muller and Company (London) Ltd: HL 7 Nov 1927

Maclaine and Co (As Agents for Maclaine, Watson and Co) v Eccott (HM Inspector of Taxes): HL 23 Mar 1926

Income Tax, Schedule D – Non-resident firm – Exercise of trade within the United Kingdom – Income Tax Act, 1853 (16 and 17 Viet., c. 34), Section 2, Schedule D – Finance (No. 2) Act, 1915 (5 and 6 Geo. V, c. 89), Section 31. Citations: [1926] UKHL TC – 10 – 481 Links: Bailii … Continue reading Maclaine and Co (As Agents for Maclaine, Watson and Co) v Eccott (HM Inspector of Taxes): HL 23 Mar 1926

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

Gas Lighting Improvement Co Ltd v Inland Revenue: HL 11 May 1923

Excess Profits Duty-Computation of capital-Investments made by company in other companies for the purposes of its trade-Finance (No. 2) Act, 1915 (5 A 6 Geo. V, c. 89), Sections 40 and 41, and Fourth Schedule, Part I, Rule 8, and Part III, Rule 2. Citations: [1923] UKHL TC – 12 – 503, [1923] AC 723 … Continue reading Gas Lighting Improvement Co Ltd v Inland Revenue: HL 11 May 1923