Click the case name for better results:

Interfish Ltd v Revenue and Customs: FTTTx 4 Apr 2012

FTTTx 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 benefitting sports club and taxpayer’s trade – payments not deductible – direct promotion of … Continue reading Interfish Ltd v Revenue and Customs: FTTTx 4 Apr 2012

HM Inspector of Taxes v Mars UK Ltd: ChD 12 Apr 2005

The taxpayer sought to set off against its liability to Corporation Tax the depreceiation of its stock. Held: The Inspector’s appeal succeeded. Even though the depreciation was conventional, the prohibition in the 1988 Act was general and overrode it, and was not displaced by the recognition given in the 1998 Act to standard accountancy practices. … Continue reading HM Inspector of Taxes v Mars UK Ltd: ChD 12 Apr 2005

Interfish Ltd v Revenue and Customs: FTTTx 13 May 2010

FTTTx 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 benefitting sports club and taxpayer’s trade – payments not deductible – Income and Corporation … Continue reading Interfish Ltd v Revenue and Customs: FTTTx 13 May 2010

Vodafone 2 v HM Revenue and Customs: CA 22 May 2009

To avoid a restriction unlawful under European law of a company’s freedom of establishment in the context of the profits of a foreign controlled company and that company’s right of freedom of establishment, the court could properly read into the 1988 Act an additional exception.Sir Andrew Morritt, C quoted counsel in setting out the principles … Continue reading Vodafone 2 v HM Revenue and Customs: CA 22 May 2009

Revenue and Customs v William Grant and Sons Distillers Ltd: HL 28 Mar 2007

The Revenue appealed findings as to the calculation of profits for corporation tax. The companies had sought to deduct sums from profits for depreciation of unsold stock in accordance with current accounting standards. Held: ‘the profit and loss account is concerned with revenue and expenses. A fall in the value of stock to below cost, … Continue reading Revenue and Customs v William Grant and Sons Distillers Ltd: HL 28 Mar 2007

Association of British Travel Agents Ltd v Inland Revenue: SCIT 22 Nov 2002

FOREIGN COMPANY – motive test – captive insurance – whether main purpose of transaction with the captives was to obtain tax reduction – no – whether main reason for the existence of the captives was to achieve a reduction of tax by diversion of profits from the UK – yes -Taxes Act 1988 s.748(3). Citations: … Continue reading Association of British Travel Agents Ltd v Inland Revenue: SCIT 22 Nov 2002

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) Jurisdiction: England and Wales 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 … Continue reading McKnight (Inspector of Taxes) v Sheppard; Sheppard v McKnight: ChD 21 May 1996

Mclaren v Mumford (Inspector of Taxes): ChD 2 Aug 1996

A publican’s payment for the domestic rental of a flat above the public house was not deductible for income tax purposes, since it was not incurred entirely and exclusively for business purposes. Citations: Times 02-Aug-1996, Gazette 16-Oct-1996 Statutes: Income and Corporation Taxes Act 1988 74 Jurisdiction: England and Wales Income Tax Updated: 04 June 2022; … Continue reading Mclaren v Mumford (Inspector of Taxes): ChD 2 Aug 1996

Commissioner of Inland Revenue v Cosmotron Manufacturing Company Limited: PC 28 Jul 1997

(Hong Kong) The taxpayer company was winding down its business. As it closed it made substantial redundancy payments to its employees. The Commissioners rejected a suggestion that such payments could be set off against income, saying that the payments had not been made, as required by the statute, ‘for the purpose of producing such profits; … Continue reading Commissioner of Inland Revenue v Cosmotron Manufacturing Company Limited: PC 28 Jul 1997

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

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

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

References: [2013] UKUT 336 (TCC) Links: Bailii Coram: Birss J 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 … Continue reading Interfish Ltd v HM Revenue and Customs; UTTC 16 Jul 2013

Inland Revenue Commissioners v Willoughby and Another: CA 6 Jan 1995

Anti-avoidance provisions do not catch a transfer of assets which were located abroad and which made at a time when the taxpayer was a non UK resident. Citations: Gazette 08-Mar-1995, Ind Summary 13-Feb-1995, Times 06-Jan-1995 Statutes: Income and Corporation Taxes Act 1988 739-741 Jurisdiction: England and Wales Citing: Appealed to – Inland Revenue Commissioners v … Continue reading Inland Revenue Commissioners v Willoughby and Another: CA 6 Jan 1995

Saund v Revenue and Customs: FTTTx 3 Dec 2012

FTTTx INCOME TAX – loss relief – shares – s 574 ICTA 1988 – money held in director’s loan account – board resolution to allot shares – company secretary instructed to prepare and issue share certificate and to enter allotment in shareholders’ register – due to external circumstances, latter actions not taken – whether shares … Continue reading Saund v Revenue and Customs: FTTTx 3 Dec 2012

Bricom Holdings Ltd v Commissioners of Inland Revenue: CA 25 Jul 1997

Appeal by the taxpayer from a decision of the Special Commissioners dismissing the taxpayer’s appeal against assessments to tax made in accordance with Section 747(4)(a) of the Income and Corporation Taxes Act 1988. Citations: [1997] EWCA Civ 2193, [1997] STC 1179, [1997] BTC 471 Links: Bailii Jurisdiction: England and Wales Corporation Tax Updated: 09 November … Continue reading Bricom Holdings Ltd v Commissioners of Inland Revenue: CA 25 Jul 1997

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

Rogge and Others v Revenue and Customs: FTTTx 12 Jan 2012

Income Tax – Settlor interested trust – Trust income consisting of payments made by settlor – Whether settlor is liable to tax on trust income by virtue of s 660A Income and Corporation Taxes Act 1988 – Yes Citations: [2012] UKFTT 49 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 03 September 2022; … Continue reading Rogge and Others v Revenue and Customs: FTTTx 12 Jan 2012

Taylor (Inspector of Taxes) v MEPC Holdings Ltd: CA 20 Jun 2002

The taxpayer sought to include in the amounts to be set off by surrender against the group’s liability for corporation tax, chargeable gains in respect of allowable losses of a preceding accounting period. They appealed a decision against them at first instance. Held: The 1988 Act clearly did not allow amounts to be set off … Continue reading Taylor (Inspector of Taxes) v MEPC Holdings Ltd: CA 20 Jun 2002

Sempra Metals Ltd v Revenue and Customs: SCIT 7 Jul 2008

CORPORATION TAX – computation of profits – deductions – payments by Appellant before 2001 to employee benefit trust and after 2002 to family benefit trust – whether wholly and exclusively expended for the purposes of the Appellant’s trade – yes – whether Appellant’s profits computed in accordance with generally accepted accountancy practice – yes – … Continue reading Sempra Metals Ltd v Revenue and Customs: SCIT 7 Jul 2008

RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

The Court was asked whether an employee’s remuneration is taxable as his or her emoluments or earnings when it is paid to a third party in circumstances in which the employee had no prior entitlement to receive it himself or herself. Held: The company’s appeal failed. The purposive approach to the interpretation of the general … Continue reading RFC 2012 Plc (Formerly The Rangers Football Club Plc) v Advocate General for Scotland: SC 5 Jul 2017

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

Lingfield Park (1991) Limited v Shove: CA 31 Mar 2004

The taxpayers sought capital allowances on the costs of installing an artificial all-weather race track. Held: The track was not either plant or machinery, and the taxpayer was not eligible for the relief. The only reasonable conclusion was that the AWT operated as the premises. Judges: Lord Justice Mummery Lord Justice Potter Lord Justice Scott … Continue reading Lingfield Park (1991) Limited v Shove: CA 31 Mar 2004

Jones v Michael Vincent Garnett (HM Inspector of Taxes): CA 15 Dec 2005

Husband and wife had been shareholders in a company, the wife being recorded as company secretary. The company paid dividenceds to both. The husband appealed a decision that the payment to his wife was by way of a settlement and was taxable in his hands. Held: The appeal succeeded. ‘there can be no doubt but … Continue reading Jones v Michael Vincent Garnett (HM Inspector of Taxes): CA 15 Dec 2005

Monarch Assurance plc v Inland Revenue Commissioners: CA 9 Nov 2001

The section gave the Commissioners a discretion as to whether to certify an otherwise complying policy of life assurance under the Act, so as to allow tax relief on premiums. No mandatory duty to approve policies was set out. Judges: Lord Justice Pill, Lord Justice Robert Walker and Mr Justice Laddie Citations: Times 26-Nov-2001, [2001] … Continue reading Monarch Assurance plc v Inland Revenue Commissioners: CA 9 Nov 2001

Jones v Garnett (Inspector of Taxes): ChD 28 Apr 2005

The taxpayer worked as an information technology specialist. His earnings were channelled through a limited company. The company paid on part of its income to his wife, with the result that the total tax paid was reduced. The inspector sought to tax the sum paid to the taxpayer’s wife as a settlement made on her … Continue reading Jones v Garnett (Inspector of Taxes): ChD 28 Apr 2005

Halnan and Another v Revenue and Customs: FTTTx 7 Sep 2011

Claim for loss relief – section 574 Income and Corporation taxes Act 1988 – was money provided for shares – company records not produced – no share certificate produced – company in liquidation – no convincing evidence of subscription for shares – no prior dealings to support an implied agreement with the company to issue … Continue reading Halnan and Another v Revenue and Customs: FTTTx 7 Sep 2011

Regina v Dimsey: HL 11 Oct 2001

The defendant provided financial services, including the provision of offshore companies for a co-defendant. They were used to secrete assets abroad. Misleading information was provided to the revenue by the applicant and others. They were charged with conspiracy. Only one charge remained effective, but it was argued that since, under s 739(2) that income was … Continue reading Regina v Dimsey: HL 11 Oct 2001

Regina v Dimsey; Regina v Allen: CA 14 Jul 1999

A deeming section could create a taxation liability, even where the liability appeared to be duplicated. The clause under which the foreign income of a company came to be chargeable did not affect the existing liability to pay tax on the sums so charged, and charges of conspiracy to cheat the public revenue stood by … Continue reading Regina v Dimsey; Regina v Allen: CA 14 Jul 1999

Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013

The appellants resisted disclosure to the revenue of advice it had received. It claimed legal advice privilege (LAP), though the advice was from its accountants. Held: (Lords Sumption and Clarke dissenting) LAP applies to all communications passing between a client and its lawyers, acting in their professional capacity, in connection with the provision of legal … Continue reading Prudential Plc and Another, Regina (on The Application of) v Special Commissioner of Income Tax and Another: SC 23 Jan 2013

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

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

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

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

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

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

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

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

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

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

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