swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Corporation Tax - From: 1995 To: 1995
This page lists 11 cases, and was prepared on 27 May 2018.
Piggott (Inspector of Taxes) v Staines Investment Ltd; ChD 1-Mar-1995 - Gazette, 01 March 1995; Times, 07 February 1995
Vodafone Cellular Ltd v Shaw (Inspector of Taxes); ChD 8-Mar-1995 - Times, 08 February 1995; Ind Summary, 20 March 1995; Gazette, 08 March 1995
Earlspring Properties Ltd v Guest (Inspector of Taxes) Ind Summary, 01 May 1995; Times, 17 March 1995
1 May 1995
CA
Income Tax, Corporation Tax
A close company has an additional obligation to notify the Revenue that a loan was chargeable to tax, and in default, it was liable for interest.
1 Cites
1 Citers
Savacentre Ltd v Inland Revenue Commissioners Times, 02 June 1995
2 Jun 1995
CA
Corporation Tax
Request for postponement of tax payment constituted claim for repayment.
Kelsall (Inspector of Taxes) v Stipplechoice Ltd Ind Summary, 19 June 1995
19 Jun 1995
CA
Corporation Tax
To change a company's accounting period, must be uncertain to Inspector. It is not an objective test.
Income and Corporation Taxes Act 1988 12-8
Melluish (Inspector of Taxes) v BMI (No 3) Ltd and Related Appeals Gazette, 08 November 1995; Times, 16 October 1995; Ind Summary, 06 November 1995; [1996] AC 454
16 Oct 1995
HL
Lord Browne-Wilkinson
Corporation Tax, Income Tax, Land
Chattels which became affixed to a lessee's land became fixtures, and were not available for tax allowances calculations. Lord Browne-Wilkinson said: "The terms expressly or implicitly agreed between the fixer of the chattel and the owner of the land cannot affect the determination of the question whether, in law, the chattel has become a fixture and therefore in law belongs to the owner of the soil . . The terms of such agreement will regulate the contractual rights to sever the chattel from the land as between the parties to that contract and, where an equitable right is conferred by the contract, as against certain third parties. But such agreement cannot prevent the chattel, once fixed, becoming in law part of the land and as such owned by the owner of the land so long as it remains fixed." and "the intention of the parties as to ownership of the chattel fixed to the land is only material so far as such intention can be presumed from the degree and object of the annexation."
Capital Allowances Act 1990 24(1) 53(1)
1 Cites
1 Citers
Nuclear Electric Plc v Bradley (Inspector of Taxes) Ind Summary, 13 November 1995
13 Nov 1995
CA
Corporation Tax
Income on funds set aside but not allocated for expenditure not trading income
1 Cites
1 Citers
Macarthur (Inspector of Taxes) v Greycoat Estates Mayfair Ltd Times, 13 November 1995
13 Nov 1995
ChD
Corporation Tax
Yearly interest payment is treated as having been paid when it is debited to bank account.
Income and Corporation Taxes Act 1988 338
Willson v Hooker (Inspector of Taxes) Times, 21 November 1995; Ind Summary, 04 December 1995
21 Nov 1995
ChD
Corporation Tax, Taxes Management
A single transaction carried out as an agent for a non-resident company can be the 'carrying on' of a regular agency, though acting independently, and instructing lawyers and agents to sell land.
Taxes Management Act 1970 78(1), 82(1)
Glaxo Group Ltd and Others v Inland Revenue Commissioners Times, 21 November 1995; Ind Summary, 11 December 1995; [1995] STC 1075
21 Nov 1995
ChD
Robert Walker J
Corporation Tax
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 proceedings which are, and those which are not, objectionable as attempts to circumvent the exclusive jurisdiction principle. Possibly the correct view is that there is an absolute exclusion of the High Court's jurisdiction only when the proceedings seek relief which is more or less co-extensive with adjudicating on an existing open assessment: but that the more closely the High Court proceedings approximate to that in their substantial effect, the more ready the High Court will be, as a matter of discretion, to decline jurisdiction."
Income and Corporation Taxes Act 1988 770
1 Citers
Attwood (Inspector of Taxes) v Anduff Car Wash Ltd Times, 11 December 1995
11 Dec 1995
ChD
Carnwath J
Corporation Tax
No capital allowances for car wash structures. They were part of premises, not plant.
Capital Allowances Act 1990 22 24
1 Citers