Citations: (1945) 26 TC 468 Jurisdiction: England and Wales Cited by: Cited – HM Revenue and Customs v Banerjee CA 28-Jul-2010 The taxpayer doctor had claimed against her income tax, the costs of attending training courses required under her employment contract and for professional development. The Revenue appealed against a decision allowing the expenses. Held: … Continue reading Blackwell (HM Inspector of Taxes) v Mills: 1945
The non-resident tennis player taxpayer appealed a charge to tax in respect of payments made for his sporting activities within the UK, made by overseas companies to other overseas companies owned by the taxpayer. Held: The Act provided that the activities of sportsmen were to be treated as trade payments, and any payment made in … Continue reading Agassi v S Robinson (HM Inspector of Taxes): ChD 17 Mar 2004
The taxpayer doctor had claimed against her income tax, the costs of attending training courses required under her employment contract and for professional development. The Revenue appealed against a decision allowing the expenses. Held: The court set out to reconcile the apparently conflicting decision in Decadt. Judges: Hooper, Rimer, Pitchford LJJ Citations: [2010] EWCA Civ … Continue reading HM Revenue and Customs v Banerjee: CA 28 Jul 2010
The Court was asked whether foreign shares held on trust were taxable as on a succession on the death of the beneficiary of the trust. Held: The proper law of a marriage settlement ‘can only be the law by reference to which the settlement as made and which was intended by the parties to govern … Continue reading Duke of Marlborough v Attorney General: 1945
The appellant company appealed dismissal of their defence to a claim for unfair dismissal that the employment contract was tainted with illegality. The EAT had heard two cases with raised the question of the effect on unfair dismissal claims of illegality. Held: These were not cases in which false representations had been made. That was … Continue reading Enfield Technical Services Ltd v Payne and Another: CA 22 Apr 2008
The House was asked whether shares in a company held by directors as trustees could be aggregated with shares held by them beneficially for the purpose of determining whether the directors had ‘a controlling interest’ in the company. Held: Russell of Killowen said: ‘When the section speaks of directors having a controlling interest in a … Continue reading Inland Revenue Commissioners v J Bibby and Sons Limited: HL 17 May 1945
HL Income Tax, Schedule D – Date of cessation of trade – Balancing charge – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 32), Section 17 (1). Citations: [1959] UKHL TC – 38 – 476 Links: Bailii Statutes: Income Tax Act 1945 Jurisdiction: England and Wales Income Tax Updated: 28 June 2022; Ref: … Continue reading Bennett v Rowse (H M Inspector of Taxes): HL 6 Jul 1959
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be … Continue reading Professional Contractors’ Group and Others v Commissioners of Inland Revenue: CA 21 Dec 2001
(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
It was too plain for argument that a contract of employment under which the employee was paid a salary and also ‘expenses’ that included the income tax payable on the salary was against public policy and therefore unenforceable. Citations: (1945) 62 TLR 85 Jurisdiction: England and Wales Cited by: Cited – 21st Century Logistic Solutions … Continue reading Miller v Karlinski: CA 1945
The Authority appealed from refusal of judicial review of a circular issued by the respondent as to the supply of Plastic Baton Rounds and CS gas from central resources only. The authority suggested that the circular amounted to permission for the use of plastic baton rounds for the first time in England and Wales and … Continue reading Regina v Secretary of State for the Home Department, ex Parte Northumbria Police Authority: CA 18 Nov 1987
The claimants challenged the 2004 Order which prevented their return to their homes on the Chagos Islands. The islanders had been taken off the island to leave it for use as a US airbase. In 2004, the island was no longer needed, and payment had been made (ineffectively) to assist the dispossessed islanders, but an … Continue reading Bancoult, Regina (on the Application of) v Secretary of State for Foreign and Commonwealth Affairs (No 2): HL 22 Oct 2008
The claimant appealed a finding that the court did not have jurisdiction over income payable to a trust governed by English law under which the claimant was beneficiary. Held: The appeal failed in part. Because Article 5 is in derogation from the basic principle of domicile in Article 2, the provisions of Article 5 are … Continue reading Gomez and others v Vives: CA 3 Oct 2008
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Saad Investments was a Cayman Islands company in liquidation. The liquidator brought an action here, but the defendant sought a stay saying that another forum was clearly more appropriate. Shares in Saudi banks were said to be held in trust for the company, but Saudi law would not recognise such trusts. The shares had been … Continue reading Akers and Others v Samba Financial Group: SC 1 Feb 2017
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 … Continue reading Claimants under the Loss Relief Group Litigation Order v Inland Revenue Commissioners: ChD 3 Mar 2004
Peer sought declarations that they were the owners, or licensees, of the UK copyright in musical works composed by Cuban nationals, relying on assignments in writing by the composers and in some instances by their heirs. The defendants claimed under other titles. In Cuba laws had been passed to to recover copyrights assigned abroad. Held: … Continue reading Peer International Corporation Southern Music Publishing Company Inc Peermusic (UK) Limited v Termidor Music Publishers Limited Termidor Musikverlag Gmbh and Co Kg -And-Editoria Musical De Cuba: CA 30 Jul 2003
The vendor sold computers to the defendant, intending not to account to the commissioners for the VAT. The seller went into liquidation, and the liquidator sought payment. The purchaser had been unaware of the intended fraud and resisted payment. Held: The fraud did not make the contract unenforcable by the liquidator. The fraudulent intent was … Continue reading 21st Century Logistic Solutions Limited (In Liquidation) v Madysen Limited: QBD 17 Feb 2004
Mr Newsom, a practising barrister sought to set off against his income, the expenses of travelling between his home and his chambers in London. The Inspector appealed the decision of the commissioners that he could do so. The rule required that the expense be incurred wholely necessarily and exclusively for the purposes of a trade … Continue reading Newsom v Robertson: ChD 30 Apr 1952
Profits Tax – Capital allowances – Industrial building or structure – Miners’ dwelling-houses-‘ likely to have little or no value to the person carrying on the trade when the mine … is no longer worked ‘ – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 32), Section 8 (3); Finance Act, 1947 (10 … Continue reading Inland Revenue v National Coal Board: HL 29 May 1957
Ex turpi causa explained The parties had disputed the validity a patent and the production of infringing preparations. The english patent had failed and damages were to be awarded, but a Canadian patent remained the defendant now challenged the calculation of damages for what it said would have been an infringing trade, and pleaded ex … Continue reading Les Laboratoires Servier and Another v Apotex Inc and Others: SC 29 Oct 2014
HL Income Tax, Schedule D – Initial and annual allowances – Sale of plant and machinery to a person over whom vendor had control – Income Tax Act, 1945 (8 and 9 Geo. VI, c. 24), Section 59. [1954] UKHL TC – 35 – 107 Bailii Income Tax Act 1945 59 England and Wales Income … Continue reading Wilsons (Dunblane) Ltd v Inland Revenue: HL 25 Jan 1954
The company had undertaken substantial building works and sought associated tax relief. The court was asked whether, following a change in the company’s memorandum and articles of association, the company, a registered social landlord, remained a charitable organisation. The articles allowed some tenants to become members of the company, and would allow pursuance of objects … Continue reading Helena Partnerships Ltd v HM Revenue and Customs: CA 9 May 2012
Trustees were directed to apply certain income in providing for ‘the education of children of employees or former employees’ of a British limited company or any of its subsidiary or allied companies. The number of eligible employees was over 110,000. Charitable status was claimed. Held: The trust was not charitable. The nexus, that of being … Continue reading Oppenheim v Tobacco Securities Trust Co Ltd: HL 13 Dec 1950
The regulated bank Kaupthing Singer and Friedlander Ltd (KSF) was in financial difficulties. The Bank of England required KSF to credit to a trust account all future deposits. KSF later went into insolvency. Some deposits had been credited to the trust account but not all. The court was asked whether the sum held was for … Continue reading Brazzill and Others v Willoughby and Others: CA 27 May 2010
Interpretation of Double Taxation Agreements This appeal is concerned with the interpretation and application of a double taxation agreement between the United Kingdom and the United States of America. A had been a member of an LLP in Delaware, and he was resident within the UK, but not domiciled here. He was liable to UK … Continue reading Anson v Revenue and Customs: SC 1 Jul 2015
