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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: 2003 To: 2003

This page lists 21 cases, and was prepared on 27 May 2018.


 
 Marks and Spencer Plc v Halsey (Inspector of Taxes); 2003 - [2003] STC (SCD) 70
 
Mellham Ltd v Collector of Taxes [2003] EWCA Civ 173
17 Jan 2003
CA
Buxton LJ
Corporation Tax
Buxton LJ: "The issue therefore is one of simple statutory construction. Can the expression 'payment' when used in section 87 of the 1970 Act, or 'pays' when used both in section 246N(2) of the 1988 Act and section 239 of the 1988 Act, encompass a set-off of the sort that the appellant asserts? In order to succeed, the appellant has to establish, both that those statutory references to payment or paying can potentially include a situation of set-off; and that also that in this case 'set-off' was in fact available to the appellant. In my judgment, the appellant fails on both of those scores."
Taxes management Act 1970 87
1 Cites

1 Citers

[ Bailii ]
 
Pirelli Cable Holding NV and Others v Inland Revenue Commissioners Times, 29 January 2003; [2003] EWHC 32 (Ch); Gazette, 20 March 2003
22 Jan 2003
ChD
Park J
Corporation Tax, European
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 UK. Held: The Commissioners case was wrong. The receipt of payments in the Netherlands of tax credits did not operate to extinguish the right to payments within the UK. Those receipts were not countervailing advantages sufficient to justify the refusal of the tax credits within the UK.
Income and Corporation Taxes Act 1988 247
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1 Citers

[ Bailii ]

 
 Strand Futures and Options Ltd v Vojak (Inspector of Taxes); ChD 7-Feb-2003 - Times, 25 February 2003; [2003] EWHC 67 (Ch)
 
Hoechst United Kingdom Ltd v Inland Revenue [2003] EWHC 1002 (Ch); [2008] BTC 659; [2003] STI 884; [2004] STC 1486
11 Apr 2003
ChD
Park J
Corporation Tax, Litigation Practice
If an amendment to a pleading proposes a new claim which does not arise out of the same or substantially the same facts, the court has no discretion and may not allow the amendment.
1 Citers

[ Bailii ]

 
 Marks and Spencer Plc v Halsey (HM Inspector of Taxes); ChD 2-May-2003 - [2003] EWHC 1945 (Ch)
 
Barrett (HM Inspector of Taxes) v Royal London Mutual Insurance Society Ltd [2003] EWCA Civ 789; Times, 18 June 2003
12 Jun 2003
CA
Lord Justice Mummery, Lady Justice Arden And Mr Justice Nelson
Insurance, Corporation Tax
The question arising was whether paragraph 55(2) of Schedule 8 to the Finance Act 1995, a reinsurance treaty entered into on 25 November 1994 by the taxpayer reinsurer with a non-resident cedant is, by virtue of the fact that policies of life assurance ceded by that treaty were issued before 1 November 1994, within the following opening words of such paragraph "Where the policy or contract for any life assurance business was made before 1 November 1994 …" Held: Contracts for re-insurance were to be treated as coming within the definition of contracts for insurance, and so were caught by the transitional provisions. This construction leads to a matching between the business referred to in the opening clause of paragraph 55(2) and that referred to in the operative part of that provision. Appeal allowed.
Finance Act 1995 Sch8 Par55
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[ Bailii ]
 
Camas Plc v HM Inspector of Taxes [2003] EWHC 1600 (Ch); Times, 18 July 2003; Gazette, 18 September 2003; [2003] STC 968
7 Jul 2003
ChD
The Honourable Mr Justice Patten
Corporation Tax
An investment company sought to set against its liability to corporation tax, the various costs of taking over another company. They argued that as an investment company these were not costs of the purchase and could be set against tax. Held: The phrase "expenses of management" is an ordinary expression not made up of words which carry a recognised or technical meaning. The decision of the Commissioners was one of fact not law, and the court was not bound by them to that extent. The expenses referred to would be not costs of the purchase. Appeal allowed.
Income and Corporation Taxes Act 1998 75(1) 130
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1 Citers

[ Bailii ]
 
Deutsche Morgan Grenfell Group Plc v The Commissioners of Inland Revenue, HM Attorney General [2003] EWHC 1779 (Ch); Times, 30 July 2003; [2003] EWHC 1866 (Ch)
18 Jul 2003
ChD
The Hon Mr Justice Park
Corporation Tax, Equity, Equity
The taxpayer sought to bring an action for restitution by the revenue of sums paid under a mistake of law. Under the Metallgesellschaft decision, rights of election for recovery of overpaid tax applied only between UK resident companies. Held: The limitation period began only upon the decision which stated the law, and not upon the parties first presenting the arguments which were upheld. The payment had been made under a mistake of law, and was recoverable by way of restitution.
Limitation Act 1980 32(1)(c)
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1 Citers

[ Bailii ] - [ Bailii ]
 
Shove (Inspector of Taxes) v Lingfield Park 1991 Ltd Times, 11 August 2003; Gazette, 18 September 2003
21 Jul 2003
ChD
Hart J
Corporation Tax
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 had failed to ask whether it formed part of the premises from which the company conducted its business. Without doing violence to the language, it could not be seen otherwise. It might be separately identifiable, but that did not change its character. This was not a question of fact and degree so as to bind the court to the commissioners decision, but of the meaning of the word premises as exemplified in the authorities.
Capital Allowances Act 1990 24
1 Cites


 
M Freeman (Plant) Ltd v HM Inspector of Taxes [2003] UKSC SPC00376
11 Aug 2003
SCIT

Corporation Tax
CAPITAL ALLOWANCES - first year allowances - expenditure incurred by parent company on the provision of machinery and plant - machinery and plant used by subsidiary company who paid the parent company an annual charge - annual charge a proportion of the charges made by the subsidiary to its customers - whether expenditure by parent company was on the provision of machinery or plant "for leasing" - yes - appeal dismissed - CAA 1990 Ss 22 (6B) (d)
[ Bailii ]
 
Conlon Construction Ltd v HM Inspector of Taxes [2003] UKSC SPC00380
19 Aug 2003
SCIT

Corporation Tax
SCIT LOAN RELATIONSHIPS - whether for the purpose of determining whether a company controls another, and accordingly the companies have a connection, its rights as a loan creditor are ignored - no
[ Bailii ]
 
Bosal Holding BV v Staatssecretaris van Financien C-168/01; [2003] EUECJ C-168/01
18 Sep 2003
ECJ

European, Corporation Tax
Europa Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Freedom of establishment - Taxation - Taxes on company profits - Limitation of the deductibility in one Member State of costs connected with holdings of a parent company in its subsidiaries established in other Member States - Coherence of the tax system.
[ Bailii ]

 
 Her Majesty's Commissioners of Inland Revenue v Laird Group plc; HL 16-Oct-2003 - [2003] UKHL 54; Gazette, 13 November 2003
 
Faraday v Carmarthanshire County Council [2003] EWLands TMA/89/2002
20 Oct 2003
LT

Corporation Tax, Capital Gains Tax
LT TAX – corporation tax – market value in June 1988 – backland formerly part of petrol filling station – likely grant of planning permission for housing – access – comparables – value determined at £900,000 – Capital Gains Tax Act 1979, s150
Capital Gains Tax Act 1979 150
1 Citers

[ Bailii ]
 
Peter William Vojak (Hm Inspector of Taxes) v Strand Options and Futures Limited [2003] EWCA Civ 1457
22 Oct 2003
CA
Lord Justice Potter Lord Justice Rix Lord Justice Carnwath
Corporation Tax

[ Bailii ]
 
BMBF (No 24) Limited v the Commissioners of Inland Revenue [2003] EWCA Civ 1560; Times, 27 November 2003
6 Nov 2003
CA
Lord Justice Chadwick Lord Justice Rix Lord Justice Simon Brown
Taxes Management, Corporation Tax
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the 'relevant lease'. It was the head lease which was the lease of the machinery on which the expemse was reclaimed. In falling foul of section 52, it operated to disallow attraction to the capital allowance claimed.
Capital Allowances Act 1990 42(3)(a) - Taxes Management Act 1970 56A
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1 Citers

[ Bailii ]
 
Lessex Ltd v HM Inspector of Taxes [2003] UKSC SPC00391
6 Nov 2003
SCIT

Corporation Tax
SCIT Corporation tax – late filing of company tax returns – penalty provisions – transitional provisions – whether fixed penalty under Schedule 18, paragraph 17 to the Finance Act 1998 for a third late filing of a company tax return should be the higher penalty of £1000 where one or more of the previous late filings was penalised under section 94 of the Finance Act Taxes Management Act 1970 and not under paragraph 17 – yes.
[ Bailii ]
 
NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue [2003] EWHC 2813 (Ch); Gazette, 29 January 2004; [2004] STC 594
24 Nov 2003
ChD
The Hon Mr Justice Park
Corporation Tax, Taxes Management
UK companies were subsidiaries of companies resident abroad, and complained that they were unable to make group income elections. Held: The prohibition infringed non-discrimination provisions of double taxation agreements - non-discrimination provisions had not been given effect in domestic law in respect of advance corporation tax. It did not greatly matter whether the High Court lacked jurisdiction to decide some of the claims or had a discretion to accept or decline jurisdiction since he would decline to exercise whatever jurisdiction he might have. The most important factor was that 'whether it would be more convenient to commence the entire case in the High Court or not, that is not the system our law provides for the resolution of tax disputes between taxpayers and the Revenue.' It was not 'a major inconvenience' to have two sets of proceedings when they would proceed sequentially and not simultaneously, with the High Court proceedings claiming consequential relief going ahead only if the taxpayers were successful in the proceedings before the special commissioners.
Income and Corporation Taxes Act 1988 247
1 Cites

1 Citers

[ Bailii ]
 
Pirelli Cable Holding NV and others v The Commissioners of Inland Revenue [2003] EWCA Civ 1849
16 Dec 2003
CA
Lord Justice Laws Sir Martin Nourse Lord Justice Peter Gibson
Corporation Tax, European

1 Cites

1 Citers

[ Bailii ]

 
 Taylor (Her Majesty's Inspector of Taxes) v MEPC Holdings Limited; HL 18-Dec-2003 - [2003] UKHL 70; Times, 09 January 2004; Gazette, 29 January 2004; [2004] 1 WLR 82; Gazette, 29 January 2004
 
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