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Mallalieu v Drummond: CA 1983

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 … Continue reading Mallalieu v Drummond: CA 1983

MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co: HL 23 Nov 1989

Expenditure does not qualify for deduction if the object of the expenditure was to serve another private purpose in addition to the business purpose for which it was purportedly incurred. HL Income Tax – Schedule D Case II – Computation of partnership profits – Large firm of Accountants – Reimbursement of removal expenses of partners … Continue reading MacKinlay (Inspector of Taxes) v Arthur Young McClelland Moores and Co: HL 23 Nov 1989

Earlspring Properties Ltd v Guest (Inspector of Taxes): ChD 28 May 1993

In computing company’s tax liability excessive pay not deductible. Citations: Times 28-May-1993 Statutes: Income and Corporation Taxes Act 1970 130 Citing: Appealed to – Earlspring Properties Ltd v Guest (Inspector of Taxes) CA 1-May-1995 A close company has an additional obligation to notify the Revenue that a loan was chargeable to tax, and in default, … Continue reading Earlspring Properties Ltd v Guest (Inspector of Taxes): ChD 28 May 1993

NAP Holdings UK v Whittles (Inspector of Taxes): HL 17 Nov 1994

HL Corporation Tax – Deductibility of expenditure – Capital or revenue expenditure – Group relief – Individuals involved in a joint venture, several companies being involved – One company advancing funds – Whether those monies deductible as wholly and exclusively expended in the course of a trade – Income and Corporation Taxes Act 1970, s … Continue reading NAP Holdings UK v Whittles (Inspector of Taxes): HL 17 Nov 1994

Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

HL Income tax, Schedule E – Non-resident employer – Employees working in U.K. sector of North Sea – Whether employer liable to deduct tax from emoluments – Income Tax (Employments) Regulations 1973 – Income and Corporation Taxes Act 1970, s 181 and s 204 – Finance Act 1973, 5 38 – Continental Shelf Act 1964 … Continue reading Clark (Inspector of Taxes) v Oceanic Contractors Inc: HL 16 Dec 1982

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