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: 1999 To: 1999
This page lists 8 cases, and was prepared on 27 May 2018.
Regina v Commissioners of Inland Revenue ex parte Newfields Developments Limited Times, 09 March 1999; [1999] EWHC Admin 149
17 Feb 1999
Admn
Income Tax, Corporation Tax
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.
Income and Corporation Taxes Act 1988 13 - Income and Corporation Taxes Act 1988
1 Citers
[ Bailii ]
Hillsdown Holdings Plc and HF Meat and Foods Processing Pension Scheme Trustees Limited v Commissioners of Inland Revenue Times, 13 May 1999; [1999] EWHC Admin 219
13 May 1999
ChD
Corporation Tax, Financial Services
A payment made out of a pension scheme which had subsequently been found unlawful and ordered to be repaid, was not a taxable payment as such. The payment had been made in good faith and on advice.
Income and Corporation Taxes Act 1988 601
[ Bailii ]
Eagerpath Ltd v Edwards (Inspector of Taxes); ChD 21-May-1999 - Times, 21 May 1999
Regina v Dimsey; Regina v Allen; CA 14-Jul-1999 - Times, 14 July 1999; Gazette, 28 July 1999; [2000] QB 744; [1999] EWCA Crim 1917; [1999] EWCA Crim 1917; [2000] 1 Cr App R (S) 497
Dunlop International Ag v Pardoe (Inspector of Taxes) Times, 05 October 1999
5 Oct 1999
CA
Corporation Tax, Capital Gains Tax
Where a company ceased to be resident in the UK, and there was deemed as a result to be a transfer of shares between companies within the group, that transfer gave rise to a chargeable gain which was chargeable to Corporation Tax.
Income and Corporation Taxes Act 1970 - Taxation of Chargeable Gains Act 1992 178
Eurowings Luftverkehrs AG v Finanzamt Dortmund-Unna C-294/97; [1999] EUECJ C-294/97; [1999] ECR I-7447
26 Oct 1999
ECJ
Corporation Tax
Freedom to provide services - Commercial tax on capital and operating profit - Reinstatement in tax base - Exemption not applicable to lessee of property whose owner is established in another Member State and therefore not subject to tax
1 Citers
[ Bailii ]
X and Y C-200/98; [1999] EUECJ C-200/98
18 Nov 1999
ECJ
European, Corporation Tax
ECJ Freedom of establishment - Payment made by a Swedish company to its subsidiary - Exemption from corporation tax.
[ Bailii ]
Imperial Chemical Industries Plc v Colmer (Inspector of Taxes) (No 2) Times, 24 November 1999; Gazette, 01 December 1999; [1999] 1 WLR 2035; [1999] UKHL 48; [1999] UKHL TC_72_1
18 Nov 1999
HL
Corporation Tax, European, Company
Where a group of companies sought consortium group relief, but the majority of the companies within the group were based outside the European Union, the court need not apply European Union standards to the test, but could instead apply the standards appropriate to the UK, and accordingly refuse the relief.
Income and Corporation Taxes Act 1988 258 (5) (b)
1 Cites
1 Citers
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