Click the case name for better results:

Smith (Inspector of Taxes) v Abbott; Same v Holt; Same v Scovell Etc: ChD 22 Jan 1992

Expenditure incurred by an employee directly mainly to keep himself qualified to do his work. Reading of newspapers is an necessary part of a journalist’s occupation and the cost of buying them is a deductible expense. Citations: Gazette 22-Jan-1992 Statutes: Income and Corporation Taxes Act 1988 s198 (1) Jurisdiction: England and Wales Income Tax Updated: … Continue reading Smith (Inspector of Taxes) v Abbott; Same v Holt; Same v Scovell Etc: ChD 22 Jan 1992

Cook (Inspector of Taxes) v Billings and Related Appeals: ChD 8 Jun 1999

Members of a partnership between them holding shares in a limited company, were not disqualified from claiming relief from tax under appropriate circumstances under the Business Expansion Scheme. Their separate interests were not to be aggregated because of the partnership. Citations: Times 08-Jun-1999, Gazette 09-Jun-1999 Statutes: Income and Corporation Taxes Act 1988 291 (1) Income … Continue reading Cook (Inspector of Taxes) v Billings and Related Appeals: ChD 8 Jun 1999

Arnold (Inspector of Taxes) v G Con Ltd: ChD 4 Mar 2005

The revenue appealed against an order by the general commissioners to grant to the taxpayer, a construction industry subcontractor, a fresh exemption certficate where he had been consistently late in submitting tax and NI payments of several thousand pounds. Held: The determination was incorrect as a matter of law. The breaches could not be described … Continue reading Arnold (Inspector of Taxes) v G Con Ltd: ChD 4 Mar 2005

Regina v Inland Revenue Commissioners, Ex Parte Newfields Developments Ltd: CA 15 Feb 2000

The test in the section, provided the conclusive test to establish who had control of a company. The commissioners had no discretion as to how or when to apply the criteria. The first part listed several ways in which the identity and number of people with control was to be calculated, and the second limb … Continue reading Regina v Inland Revenue Commissioners, Ex Parte Newfields Developments Ltd: CA 15 Feb 2000

McNiven (Inspector of Taxes) v Westmoreland Investments Ltd: ChD 19 Aug 1997

Loans made between associated companies for the sole purpose of creating a charge to tax were ineffective as avoidance scheme. Citations: Times 19-Aug-1997 Statutes: Income and Corporation Taxes Act 1988 338 Jurisdiction: England and Wales Cited by: At ChD – McNiven (Inspector of Taxes) v Westmoreland Investments Ltd CA 26-Oct-1998 Cross loans were made between … Continue reading McNiven (Inspector of Taxes) v Westmoreland Investments Ltd: ChD 19 Aug 1997

Inland Revenue Commissioners v Botnar: CA 6 Jul 1999

A taxpayer had transferred shares into an off-shore trust which was prohibited from benefiting himself or his wife. The trust however contained two powers, one to transfer any assets to any other trust, with no specification of possible beneficiaries, and a second power to obtain and act upon any counsel’s opinion upon any matter relating … Continue reading Inland Revenue Commissioners v Botnar: CA 6 Jul 1999

Commercial Union Assurance Co Plc v Shaw (Inspector of Taxes): CA 20 Jan 1999

A company is not allowed to allocate set offs of interest payments against foreign income in such a way as merely served with double taxation relief to carry forward the maximum amount of loss. Citations: Times 20-Jan-1999 Statutes: Income and Corporation Taxes Act 1988 338(1) 393(9) 797(3) Jurisdiction: England and Wales Income Tax Updated: 10 … Continue reading Commercial Union Assurance Co Plc v Shaw (Inspector of Taxes): CA 20 Jan 1999

Thompson (Inspector of Taxes) v Hart: ChD 24 Apr 2000

The system of tax relief called the business expansion scheme did not apply when land was given in exchange for shares in the qualifying company. The scheme gave relief for efforts in raising money. That could not be satisfied by property given in money’s worth. Citations: Times 24-Apr-2000 Statutes: Income and Corporation Taxes Act 1988 … Continue reading Thompson (Inspector of Taxes) v Hart: ChD 24 Apr 2000

Clark (Inspector of Taxes) v Trustees of the BT Pension Scheme and Others: ChD 11 Nov 1998

Where pension fund trustees engaged in the sub-under-writing of share issues in return for commission payments they became engaged in a trade and made themselves liable to taxation on the profits as such a trader. Citations: Gazette 11-Nov-1998 Statutes: Income and Corporation Taxes Act 1988 Sch D Case 1 Income Tax Updated: 05 May 2022; … Continue reading Clark (Inspector of Taxes) v Trustees of the BT Pension Scheme and Others: ChD 11 Nov 1998

Bibby (Inspector of Taxes) v Prudential Assurance Co Ltd; Oakes (Inspector of Taxes) v Equitable Life Assurance Society: ChD 17 May 2000

A life insurance company which sold its ‘own purchase shares’ was not prevented by the section from reclaiming the tax credits on associated income distributions. Citations: Times 17-May-2000, Gazette 31-May-2000 Statutes: Income and Corporation Taxes Act 1988 95 438(4) Jurisdiction: England and Wales Citing: See Also – Prudential Assurance Company Ltd v Bibby (Inspector of … Continue reading Bibby (Inspector of Taxes) v Prudential Assurance Co Ltd; Oakes (Inspector of Taxes) v Equitable Life Assurance Society: ChD 17 May 2000

Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd: ChD 21 Jul 2003

The taxpayer, a race track owner, sought to claim the cost of laying an artificial all-weather race track surface as a capital allowance. The commissioners had found that it retained a separate identity from the grass, requiring maintenance and so forth, and that therefore it was plant, not premises. The revenue appealed. Held: The commissioners … Continue reading Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd: ChD 21 Jul 2003

Inland Revenue Commissioners v Sema Group Pension Scheme Trustees: ChD 7 Feb 2002

The Trustees of an exempt approved pension scheme bought shares, and sold them at a lower price to the company. Under the 1988 Act, this operated to create a tax credit. The revenue issued a notice and assessment under Schedule F to defeat that tax credit. The trustees successfully appealed that to the Commissioners, and … Continue reading Inland Revenue Commissioners v Sema Group Pension Scheme Trustees: ChD 7 Feb 2002

Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd: SC 27 Apr 2022

The Respondent was trustee of the British Coal Staff Superannuation Scheme, a registered pension fund holding a large portfolio of shares in UK and overseas companies. Between 2002 and 2008, the pension fund undertook ‘stock lending’ transactions, transferring overseas shares to borrowers on the basis that the borrowers would retransfer to it the same or … Continue reading Revenue and Customs v Coal Staff Superannuation Scheme Trustees Ltd: SC 27 Apr 2022

National Westminster Bank Plc and Another and Barclays Bank Plc and Another v Inland Revenue Commissioners: ChD 6 Aug 1993

A business expansion tax plan was valid if it was issued before the Income and Corporation Taxes Act. Shares were issued on the sending of the allotment letter, not when the shares came to be registered in the company’s books. Citations: Ind Summary 30-Aug-1993, Times 06-Aug-1993 Statutes: Income and Corporation Taxes Act 1988 289 299A … Continue reading National Westminster Bank Plc and Another and Barclays Bank Plc and Another v Inland Revenue Commissioners: ChD 6 Aug 1993

Perks and Others v Clark and Others: CA 27 Jul 2001

Workers on North Sea drilling rigs which were capable of being moved, claimed relief as seafarers, since they were employed on a ship. The first instance court said the rigs were not ships. They appealed. Held: The word ‘ship’ is an ordinary English word, and its meaning is one of fact not law. Accordingly the … Continue reading Perks and Others v Clark and Others: CA 27 Jul 2001

Regina v Inland Revenue Commissioners Ex Parte Banque Internationale a Luxembourg Sa: Admn 23 Jun 2000

The commissioners obtained court orders directing the applicant bank to disclose confidential information in their possession. The bank resisted on the ground that the demand breached their rights to confidentiality and to privacy. Although the orders did infringe the Bank’s article 8 rights, the notices were valid because the interference was justified under article 8(2). … Continue reading Regina v Inland Revenue Commissioners Ex Parte Banque Internationale a Luxembourg Sa: Admn 23 Jun 2000

Strand Futures and Options Ltd v Vojak (Inspector of Taxes): ChD 7 Feb 2003

The taxpayer had acquire by allotment a proportion of the issued share capital of a company and later sold half back. The respondent sought to bring in to the tax return the associated receipts. Held: The effect of section 208 was to exclude from Corporation Tax all distributions of a UK company, save those otherwise … Continue reading Strand Futures and Options Ltd v Vojak (Inspector of Taxes): ChD 7 Feb 2003

West (Inspector of Taxes) v O’Neill; Same v Crosland: ChD 9 Feb 1999

Where a Building Society employee had a loan on favourable terms unavailable to the public, but switched to a mortgage on a publicly available fixed rate, the new arrangement was not a new loan as such, and did not qualify for tax exemption. Citations: Times 09-Feb-1999 Statutes: Income and Corporation Taxes Act 1988 161(1A) Income … Continue reading West (Inspector of Taxes) v O’Neill; Same v Crosland: ChD 9 Feb 1999

Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard: Chd 23 Feb 1993

A Charity Tax avoidance plan was lawful. A company made payments to a charity which then employed them as charity trustees. Since the result was clearly to benefit the charity, and its purposes. The obtaining of a relief from tax, and the making use of an exemption are different for this purpose. The claiming of … Continue reading Sheppard and Another v Inland Revenue Commissioners, Inland Revenue Commissioners v Sheppard: Chd 23 Feb 1993

Regina v Inland Revenue Commissioners Ex Parte Banque Internationale A Luxembourg Sa: QBD 27 Jul 2000

The commissioners obtained court orders directing the applicant bank to disclose confidential information in their possession. The bank resisted on the ground that the demand breached their rights to confidentiality and to privacy. Although the orders did infringe the Bank’s article 8 rights, the notices were valid because the interference was justified under article 8(2). … Continue reading Regina v Inland Revenue Commissioners Ex Parte Banque Internationale A Luxembourg Sa: QBD 27 Jul 2000

Norris (Inspector of Taxes) v Edgson: ChD 30 May 2000

Where a father paid child support to the mother through the Child Support Agency, and where the mother had re-married and that subsequent marriage had also ended in divorce, the maintenance paid did not attract income tax relief under the section. The payment remained a ‘qualifying payment’ for claiming the tax relief only until the … Continue reading Norris (Inspector of Taxes) v Edgson: ChD 30 May 2000

Nuclear Electric Plc v Bradley (Inspector of Taxes): HL 29 Mar 1996

The income from investments set aside to cover future liabilities was not trading income. Citations: Gazette 09-May-1996, Times 29-Mar-1996 Statutes: Income and Corporation Taxes Act 1988 393(8) Citing: Appeal from – Nuclear Electric Plc v Bradley (Inspector of Taxes) CA 13-Nov-1995 Income on funds set aside but not allocated for expenditure not trading income . … Continue reading Nuclear Electric Plc v Bradley (Inspector of Taxes): HL 29 Mar 1996

Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993

A scheme was devised to sell annuities to charities. They then used the capital sum paid to purchase promissory notes from the charity, which were in turn used to secure annuity payments. Held: The scheme was entirely self cancelling and void. Payments made in pursuance of the scheme fell outside the ambit of the section.There … Continue reading Moodie v Inland Revenue Commissioners and Another and similar: HL 7 Apr 1993

McKnight (Inspector of Taxes) v Sheppard; Sheppard v McKnight: ChD 21 May 1996

Legal costs and fines not deductible – insufficiently connected with trade. Citations: Times 21-May-1996 Statutes: Income and Corporation Taxes Act 1988 74(1) Citing: Cited – Mallalieu v Drummond HL 27-Jul-1983 The taxpayer was a barrister. To comply with Bar guidance on court dress, she wore, in court and in and to and from chambers black … Continue reading McKnight (Inspector of Taxes) v Sheppard; Sheppard v McKnight: ChD 21 May 1996

Koenigsberger v Mellor (Inspector of Taxes): ChD 25 May 1993

Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession. Citations: Ind Summary 31-May-1993, Times 25-May-1993 Statutes: Income and Corporation Taxes Act 1988 619 Citing: Appealed to – Koenigsberger v Mellor (Inspector of Taxes) CA 15-May-1995 External Lloyds name does not … Continue reading Koenigsberger v Mellor (Inspector of Taxes): ChD 25 May 1993

Jaggers (Trading As Shide Trees) v Ellis (Inspector of Taxes): ChD 3 Dec 1997

The growing of trees as Christmas trees was not a use of land as forestry. It was not growing woodland, but was rather a gardening nursery. It was not a use for timber. Tax benefits were lost accordingly. Citations: Gazette 03-Dec-1997, Times 10-Dec-1997 Statutes: Income and Corporation Taxes Act 1988 53 SchD 1, Income and … Continue reading Jaggers (Trading As Shide Trees) v Ellis (Inspector of Taxes): ChD 3 Dec 1997

Inland Revenue Commissioners v Laird Group Plc: ChD 13 Mar 2001

It was difficult to reconcile different decisions of the higher courts. Nevertheless, the declaration and payment of a dividend which did not involve any transaction in securities, or alteration of rights attaching to securities, was not itself a dealing in securities. The arrangement involved the declaration of abnormally large dividends in purchasing another company so … Continue reading Inland Revenue Commissioners v Laird Group Plc: ChD 13 Mar 2001

Inland Revenue Commissioners v Oldham Training and Enterprise Council: ChD 11 Oct 1996

The court was asked whether Oldham TEC was established for exclusively charitable purposes. The Commisioners now appealed against a finding that tey were. Held: The appeal succeeded. The promotion of commerce is not capable of being a charitable object per se. The objects of the company contained two main objects and three subsidiary objects, that … Continue reading Inland Revenue Commissioners v Oldham Training and Enterprise Council: ChD 11 Oct 1996

Grant and Another v Watton (Inspector of Taxes): ChD 31 Mar 1999

The question was whether a close company had made a loan to a director. A loan, for this purpose, would include ‘any form of credit’. Held: Where an arrangement between a company and a participator in the company was entered into which resulted in sums becoming due regularly for services provided to the participator, but … Continue reading Grant and Another v Watton (Inspector of Taxes): ChD 31 Mar 1999

Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd: ChD 3 Apr 1998

Interest which was retained by a bank until closure of the account under a firm arrangement to that effect was not taxable as it accrued but only when it came to be due to be paid. Income did not normally arise until it was payable. Citations: Gazette 20-May-1998, Times 22-Apr-1998, [1998] 70 TC 682, [1998] … Continue reading Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd: ChD 3 Apr 1998

Glaxo Group Ltd and Others v Inland Revenue Commissioners: ChD 21 Nov 1995

A tax adjustment can be made by the Inland Revenue on an open assessment following transfer pricing enquiry and direction, even after many years. The court considered that the jurisdiction of the special and the general commissioners to determine such issues was exclusive: ‘It is not easy to discern any clear dividing-line between High Court … Continue reading Glaxo Group Ltd and Others v Inland Revenue Commissioners: ChD 21 Nov 1995

Carr (Inspector of Taxes) v Armpledge Ltd; Same v Fielden and Ashworth Ltd: ChD 12 Oct 1998

A company’s settlement of its tax affairs had to be dealt with in chronological order even though it would be from it’s point of view more tax efficient to have them dealt with in reverse order. No right of choice was given to a taxpayer. Citations: Times 12-Oct-1998 Statutes: Income and Corporation Taxes Act 1988 … Continue reading Carr (Inspector of Taxes) v Armpledge Ltd; Same v Fielden and Ashworth Ltd: ChD 12 Oct 1998

Wilkinson, Regina (on the Application Of) v Inland Revenue: HL 5 May 2005

The claimant said that the widows’ bereavement tax allowance available to a wife surviving her husband should be available to a man also if it was not to be discriminatory. Held: Similar claims had been taken before the Human Rights Act to the ECHR, and been settled. The 1998 Act made it unlawful to act … Continue reading Wilkinson, Regina (on the Application Of) v Inland Revenue: HL 5 May 2005

Piggott (Inspector of Taxes) v Staines Investment Ltd: ChD 1 Mar 1995

An arrangement which had the effect of mitigating tax by a pre-ordained series of steps was nevertheless upheld as valid. Transactions were not caught by anti-avoidance provisions, where they were not in fact one composite whole. Citations: Gazette 01-Mar-1995, Times 07-Feb-1995 Statutes: Income and Corporation Taxes Act 1988 239 Jurisdiction: England and Wales Corporation Tax, … Continue reading Piggott (Inspector of Taxes) v Staines Investment Ltd: ChD 1 Mar 1995

Interfish Ltd v HM Revenue and Customs: UTTC 16 Jul 2013

UTTC Corporation tax – deductibility of expenditure – sponsorship payments intended to improve fortunes of sports club – expectation of trade benefits principally as a result of recognition by others involved with the club of taxpayer’s benefaction – dual purpose of benefiting sports club and taxpayer’s trade – payments not deductible – Income and Corporation … Continue reading Interfish Ltd v HM Revenue and Customs: UTTC 16 Jul 2013

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

Blackburn (HM Inspector of Taxes) v Keeling: CA 21 Aug 2003

The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003. Held: The underwriting year 2003 ends in the year of assessment 2003/4, and therefore ‘corresponds’ to that year of assessment. Accordingly, losses declared in May 2003, and other … Continue reading Blackburn (HM Inspector of Taxes) v Keeling: CA 21 Aug 2003

Regina v Inland Revenue Commissioners, ex parte Newfields Developments Ltd: HL 21 Jun 2001

Tax relief for smaller companies was to be reduced where a person controlling the company was associated with other companies. The taxpayer was found to be in control of two companies by virtue of her associations with two trusts with control of two companies. She argued that the section gave a discretion as to the … Continue reading Regina v Inland Revenue Commissioners, ex parte Newfields Developments Ltd: HL 21 Jun 2001

Regina v Commissioners of Inland Revenue ex parte Newfields Developments Limited: Admn 17 Feb 1999

The power of the Inland Revenue to attribute to company members powers to control the company not given by their holdings, by associating them with other members is a limited one and is to be used only when the association is real.Small company relief. Citations: Times 09-Mar-1999, [1999] EWHC Admin 149 Statutes: Income and Corporation … Continue reading Regina v Commissioners of Inland Revenue ex parte Newfields Developments Limited: Admn 17 Feb 1999

Azam v Revenue and Customs: FTTTx 14 Jan 2011

INCOME TAX – losses from activities related to eleven properties purchased by Appellant and subsequently let – Appellant contending that properties were purchased with the intention of being sold at a profit within a short period, and were let temporarily when it became apparent that a deterioration in the property market made sale at a … Continue reading Azam v Revenue and Customs: FTTTx 14 Jan 2011

The Union Castle Mail Streamship Company Ltd v Revenue and Customs: FTTTx 27 Jul 2016

FTTTX CORPORATION TAX – Derivative contracts – Derecognition of financial asset – Whether accounting debit fairly represents a loss from derivative contracts – Whether necessary to meet requirements of paragraph 15 of schedule 26 to Finance Act 2002 if debit within paragraph 25A of that schedule – Whether transfer pricing provisions of schedule 28AA Income … Continue reading The Union Castle Mail Streamship Company Ltd v Revenue and Customs: FTTTx 27 Jul 2016

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

Bancoult, Regina (on the Application of) v Secretary of State for Foreign and Commonwealth Affairs (No 2): HL 22 Oct 2008

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

Key IP Ltd v Revenue and Customs: FTTTx 8 Nov 2011

CORPORATION TAX – EXPENSES – Legal costs of bringing defamation proceedings – Legal costs paid solely by the Appellant company but both the Appellant company and its sole director named as claimants in the defamation proceedings – Defamation proceedings alleging that defendants had published a defamatory statement to the effect that the Appellant company’s sole … Continue reading Key IP Ltd v Revenue and Customs: FTTTx 8 Nov 2011

Shop Direct Group v Revenue and Customs: SC 17 Feb 2016

The Court considered the interpretation of the sections which applied corporation tax to post-cessation receipts. Companies had received from the Inland Revenue substantial repayments of VAT together with interest. There had been reorganisations of the group, the company which had made the overpayment did not exist, and the payee of the repayment had only later … Continue reading Shop Direct Group v Revenue and Customs: SC 17 Feb 2016

Marks and Spencer Plc v Halsey (HM Inspector of Taxes): ChD 10 Apr 2006

Preliminary judgment. Park J [2006] EWHC 811 (Ch), 8 ITL Rep 1012, [2006] BTC 346, [2006] 3 CMLR 8, [2006] STC 1235, [2006] STI 1352 Bailii Income and Corporation Taxes Act 1988 England and Wales Citing: See Also – Marks and Spencer Plc v Halsey (Inspector of Taxes) 2003 Marks and Spencer Plc appealed against … Continue reading Marks and Spencer Plc v Halsey (HM Inspector of Taxes): ChD 10 Apr 2006

Taylor (Inspector of Taxes) v MEPC Holdings Ltd: ChD 12 Jun 2001

The amount of loss available to a company for surrender was restricted to trading losses or capital allowances, and was not to include allowable losses. The sums to be surrendered were those which might appear in a calculation of profits for the period. Therefore allowable losses from previous years activities were not to be brought … Continue reading Taylor (Inspector of Taxes) v MEPC Holdings Ltd: ChD 12 Jun 2001

John Mander Pension Trustees Ltd v Revenue and Customs: SC 29 Jul 2015

The pension scheme had been approved, but that approval later withdraw. HMRC issued assessment for the years in which it had been approved. The taxpayer argued that such assessments applied to the date with effect from which the approval is withdraw, HMRC contended that it was in the year in which withdrawal was notified. The … Continue reading John Mander Pension Trustees Ltd v Revenue and Customs: SC 29 Jul 2015

The Brain Disorders Research Limited Partnership, Hockin v Revenue and Customs: FTTTx 2 Jul 2015

FTTTx Income Tax/Corporation Tax : Anti-Avoidance – Income Tax – Claim for capital allowances in respect of expenditure on scientific research – Scheme to claim the allowances for a substantially higher amount than that actually applied in undertaking such research – whether the partnership’s whole activity or any part of its activity constituted trading for … Continue reading The Brain Disorders Research Limited Partnership, Hockin v Revenue and Customs: FTTTx 2 Jul 2015

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

Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010

Income tax – Benefits in kind – Employees contributed 4% and 5% respectively to purchase price of cars jointly owned with employer – Whether car ‘made available (without any transfer of the property in it’ – Income and Corporation Taxes Act 1988 ss.1564, 156, 157 and Income Tax (Earnings and Pensions Act 2003 ss.120-140 – … Continue reading Samson Publishing Ltd and Others v Revenue and Customs: FTTTx 14 Oct 2010

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

Beacon Estates (Chepstow) Ltd v Revenue and Customs: FTTTx 16 Jul 2014

CORPORATION TAX – Loss relief – Yacht chartering business carried out on a commercial basis – Whether it was also carried out with a view to the realisation of profits of trade in the accounting periods for the years ended 31 March 2009 and 2010 (as required by s 393A (3) and (4) of the … Continue reading Beacon Estates (Chepstow) Ltd v Revenue and Customs: FTTTx 16 Jul 2014

Interfish Ltd v HM Revenue and Customs: CA 27 Jun 2014

The company sought to set payments it had made to support a local rugby club off against its income for Corporation Tax purposes. Held: The appeal failed. The requirement was that the expenditure be wholly necessarily and exclusively for the requisite purpose. The mixed purpose here did not suffice. Lord Dyson MR, Moses, Patten LJJ … Continue reading Interfish Ltd v HM Revenue and Customs: CA 27 Jun 2014

Morris v Commissioners of Revenue and Customs: ChD 8 Mar 2006

The taxpayer used a motor home/camper van as a base for his business. The inspector sought to tax it as a benefit received. Held: The taxpayer’s appeal failed. It was not a car in the ordinary sense, and it was used mainly not for transport but as an office. The section gave a wide definition … Continue reading Morris v Commissioners of Revenue and Customs: ChD 8 Mar 2006

Agassi v Her Majesty’s Inspector of Taxes: HL 17 May 2006

The tax payer played tennis and was paid sums for when he played in England. The sums were paid to his overseas based company. Held: The revenue’s appeal succeeded. The ‘legislative intendment in relation to sections 555 and 556, and their statutory predecessors in the 1986 Act, was that foreign entertainers and sportsmen who, or … Continue reading Agassi v Her Majesty’s Inspector of Taxes: HL 17 May 2006

Masri v Consolidated Contractors International Co Sal and Others: HL 30 Jul 2009

The claimant sought to enforce a judgment debt against a foreign resident company, and for this purpose to examine or have examined a director who lived abroad. The defendant said that the rules gave no such power and they did, the power was outside the rule-maker’s power. Held: Even though the rule-making power is wide … Continue reading Masri v Consolidated Contractors International Co Sal and Others: HL 30 Jul 2009

Pirelli Cable Holding NV and Others v Inland Revenue Commissioners: ChD 22 Jan 2003

The Metallgesellschaft case had established that it was contrary to European law to withhold the right to ACT on dividends paid by a UK holding company to a non-Uk subsidiary. The Revenue claimed that that rule did not apply here because the non-Uk subsidiary operated from a country with a double taxation agreement with the … Continue reading Pirelli Cable Holding NV and Others v Inland Revenue Commissioners: ChD 22 Jan 2003

Shop Direct Group v Revenue and Customs: CA 11 Mar 2014

The company sought to challenge the assessment to corporation tax of a very large repayment of VAT, together with an even larger amount of interest. Held: The appeal failed. Rimer, Briggs LJJ, Sir Stanley Burnton [2014] EWCA Civ 255 Bailii Income and Corporation Taxes Act 1988 103 106 England and Wales Citing: At FTTTx – … Continue reading Shop Direct Group v Revenue and Customs: CA 11 Mar 2014

BT Pension Scheme Trustees v HM Revenue and Customs: CA 17 Jan 2014

The court was asked whether section 43 of the 1970 Act which imposes time limits on claims, applied to a claim for payments made by the Trustees of the BT Pension Scheme under section 231 of ICTA. If so, subject to questions of community law which remain to be decided, many of these claims were … Continue reading BT Pension Scheme Trustees v HM Revenue and Customs: CA 17 Jan 2014

John Mander Pension Scheme Trustees Ltd v Revenue and Customs: CA 19 Dec 2013

The court was asked whether the Commissioners for Her Majesty’s Revenue and Customs have assessed the appellant for tax in the wrong tax year. The scheme had ceased to be approved, and HMRC issued assessments for the earlier years in which the income had arisen. The taxpayer argued that the assessments hould apply for the … Continue reading John Mander Pension Scheme Trustees Ltd v Revenue and Customs: CA 19 Dec 2013

DCC Holdings (UK) Ltd v Revenue and Customs: SCIT 8 May 2007

Gilt repo – purchase and resale of gilts – interest paid to interim holder not required to be paid to original holder but recognised in repurchase price – application of paragraph 15 Schedule 9 FA 96 – related transaction – effect of section 737A to 737C and 730A TA 88 – effect of section 97 … Continue reading DCC Holdings (UK) Ltd v Revenue and Customs: SCIT 8 May 2007

Travers Will Trust v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx Income tax – trust – copyright royalties – direction not to distribute as income – whether accumulation of income – whether taxable at the rate applicable to trusts – Income and Corporation Taxes Act 1988, s 686 – whether taxable at the trust rate – Income Tax Act 2007, s 479 [2013] UKFTT 436 … Continue reading Travers Will Trust v Revenue and Customs: FTTTx 14 Aug 2013

HM Revenue and Customs v Banerjee (No 2): ChD 19 Jun 2009

The court was asked whether the taxpayer dermatologist could deduct the expenses of attending educational courses, conferences and meetings, including associated costs of travel and accommodation. Held: She could. The defendant requested anonymisation of the judgment – the extent to which the identity of the parties has already been revealed goes to the questions of … Continue reading HM Revenue and Customs v Banerjee (No 2): ChD 19 Jun 2009

Shop Direct Group and Others v Revenue and Customs: FTTTx 14 Feb 2012

FTTTx Corporation tax – receipts of payments in respect of overpaid VAT and statutory interest – whether VAT repayments trading receipts – whether payments in respect of supplies made in discontinued trades chargeable to tax as post-cessation receipts – ICTA 1988, ss 103 and 106(2) – whether payments in respect of interest taxable under Sch … Continue reading Shop Direct Group and Others v Revenue and Customs: FTTTx 14 Feb 2012

Grays Timber Products Ltd v Revenue and Customs: SC 3 Feb 2010

An assessment to income tax had been raised after the employee resold shares in the company issued through the employees’ share scheme at a price which the Revenue said was above the share value. The company appealed against a finding that tax was payable. Held: The appeal failed. The Revenue should calculate the price which … Continue reading Grays Timber Products Ltd v Revenue and Customs: SC 3 Feb 2010

Marks and Spencer v David Halsey (Inspector of Taxes): ECJ 13 Dec 2005

ECJ Articles 43 EC and 48 EC – Corporation tax – Groups of companies – Tax relief – Profits of parent companies – Deduction of losses incurred by a resident subsidiary- Allowed – Deduction of losses incurred in another Member State by a non-resident subsidiary – Not included.Article 43 EC did not preclude provisions of … Continue reading Marks and Spencer v David Halsey (Inspector of Taxes): ECJ 13 Dec 2005

Weston v Garnett (HM Inspector of Taxes): CA 16 Jun 2005

Convertible loan notes had been issued as a channel for future gains. Held: The loan notes were not a normal commercial loan as defined in Schedule 18 to the 1988 Act, and therefore did not fall within the section so as to allow qualification for exemption from liability to tax. The conditions relating to ‘normal … Continue reading Weston v Garnett (HM Inspector of Taxes): CA 16 Jun 2005

Peninsular and Oriental Steam Navigation Company v Revenue and Customs: CA 20 May 2016

‘This judgment is about the tax effectiveness of a ‘rate-boosting’ scheme (‘the Scheme’), that is, a scheme to boost claims to double tax credit relief (‘DTR’) in the hands of a UK parent company (‘the UK ultimate parent’) on a dividend (‘a Case V dividend’) received by it from any of its overseas subsidiaries and … Continue reading Peninsular and Oriental Steam Navigation Company v Revenue and Customs: CA 20 May 2016

Fletcher v Revenue and Customs: SCIT 29 Sep 2008

SCIT Claim to set capital loss against income under S. 574 Taxes Act 1988 – Appellant’s claim to have a loss of andpound;50,400, resulting from the initial subscription of Ordinary Shares for andpound;400 and the capitalisation of andpound;50,000 of a loan in return for B Ordinary Shares with restricted rights – Respondents contention that the … Continue reading Fletcher v Revenue and Customs: SCIT 29 Sep 2008

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

Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by other companies should proceed through the Commissioners who could implement European law directly. The taxpayers … Continue reading Autologic Holdings Plc and others v Commissioners of Inland Revenue: HL 28 Jul 2005

Fisher and Others v Revenue and Customs: FTTTx 14 Aug 2014

FTTTx Income Tax – Anti-avoidance – transfer of assets abroad code – s739 ICTA 1988 – appellants were shareholders in UK bookmaker which transferred its telebetting business to Gibraltar – purpose of avoiding betting duty found but not corporation tax or other income tax Relevance and compatibility of EU freedom of establishment and free movement … Continue reading Fisher and Others v Revenue and Customs: FTTTx 14 Aug 2014

Child Maintenance and Enforcement Commission v Gibbons; Same v Karoonian: CA 30 Oct 2012

Non-resident parents in each case appealed against suspended orders of imprisonment for non-payment of child support. They argued that the procedures used were indistinguishable from those held to be human rights non-compliant in Mubarak. Held: The Commission had not taken all alternative enforcement steps first as required by the Act, and accordingly it was ot … Continue reading Child Maintenance and Enforcement Commission v Gibbons; Same v Karoonian: CA 30 Oct 2012

Shop Direct Group, Littlewoods Retail Ltd and Others v HMRC: UTTC 19 Apr 2013

UTTC Corporation Tax: Effect of receipt by trader or successor to trade of sums in respect of VAT repaid under s80 VATA to representative member of VAT group plus interest paid under s78 VATA. Question of beneficial ownership of sums received and whether ‘arising from the trade’. Application of sections 103 and 106 ICTA 1988. … Continue reading Shop Direct Group, Littlewoods Retail Ltd and Others v HMRC: UTTC 19 Apr 2013

Boake Allen Ltd and others v Revenue and Customs: HL 23 May 2007

The revenue appealed against a decision that provisions which did not allow the defendants, as companies with foreign parents, the right to make group income elections which would have allowed them to pay on their profits to their parent companies free of advance corporation tax, were discriminatory. Held: The discrimination was not on the basis … Continue reading Boake Allen Ltd and others v Revenue and Customs: HL 23 May 2007

Memec Plc v Commissioners of Inland Revenue: CA 9 Jun 1998

Memec plc, was a partner in a German silent partnership (stille Gesellschaft). The partnership had no separate legal personality, but was a contractual arrangement under which Plc had the right to receive a share of the profits of the business carried on by the other partner, in return for a capital payment. The other partner, … Continue reading Memec Plc v Commissioners of Inland Revenue: CA 9 Jun 1998

Anson v Revenue and Customs: SC 1 Jul 2015

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

Mbasogo, President of the State of Equatorial Guinea and Another v Logo Ltd and others: CA 23 Oct 2006

Foreign Public Law Not Enforceable Here The claimant alleged a conspiracy by the defendants for his overthrow by means of a private coup d’etat. The defendants denied that the court had jurisdiction. The claimants appealed dismissal of their claim to damages. Held: The claims were not justiciable here. Public laws, like penal laws, may not … Continue reading Mbasogo, President of the State of Equatorial Guinea and Another v Logo Ltd and others: CA 23 Oct 2006

HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008

The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses claimed were (i) trustees’ fees, (ii) investment management fees, (iii) bank charges, (iv) custodian … Continue reading HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008

Revenue and Customs v DCC Holdings (UK) Ltd: SC 15 Dec 2010

The taxpayer had entered into a ‘repo’ loan to its bank, agreeing to purchase a block of gilt edged securities, and to resell them at a later date at a fixed figure. The profit and figures included an allowance for the interest payments to be made. The company now appealed against being refused permission to … Continue reading Revenue and Customs v DCC Holdings (UK) Ltd: SC 15 Dec 2010

The Felixstowe Dock and Railway Company Ltd and Others v Revenue and Customs: FTTTx 19 Dec 2011

Corporation tax – joint referral – FA 1998, Sch 18, para 31A – group relief – consortium – surrendering company indirectly partly owned by Luxembourg company – condition that ‘link company’ must be UK resident or carry on a trade in the UK through a permanent establishment – s 402(3), (3A) and (3B) ICTA 1988 … Continue reading The Felixstowe Dock and Railway Company Ltd and Others v Revenue and Customs: FTTTx 19 Dec 2011