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. Â
Income Tax - From: 1990 To: 1990
This page lists 2 cases, and was prepared on 08 August 2015.
ÂShilton -v- Wilmshurst (Inspector of Taxes) [1990] 1 WLR CA
1990
CA
Income Tax
The taxpayer was a goalkeeper employed by Nottignham Forest Football Club. On his transfer to Southampton, he was paid £75,000. The revenue appealed a finding that this was not taxable under Schedule E. Held: To be taxcable it had to be referrable to the services provided by him under the contract of employment. This payment was made purely to persuade him to move employments, and was not therefore part of his emoluments at the new club. The payment was made in respect of his services at Nottingham, but was made by a third party.
Income and Corporation Taxes Act 1988 181
1 Cites
1 Citers
Â
Regina -v- Inland Revenue Commissioners, Ex parte Woolwich Equitable Building Society [1990] 1 WLR 1400
1990
HL
Lord Oliver of Aylmerton, Lord Goff, Lord Browne-Wilkinson
Income Tax
The society challenged the validity of transitional provisions in the 1986 regulations on the ground that they were ultra vires. The House considered the specific presumption against double taxation, and also a power in general terms to make regulations for the taxation of building society interest. The Society complained that the effect of the regulations was to make it subject to tax in respect of payments of interest which had already been taxed in a previous year and that the statute should not be construed as permitting such double taxation. Held: The background to the enactment of the statute made it clear that this was exactly what Parliament had in mind. The suggested inhibition against cumulative taxation lies not in the words which Parliament has chosen to use but in certain well-established presumptions or principles - a presumption against double taxation, a presumption that income tax, being an annual tax, is payable only on income of a particular year and so on. But these are only presumptions. They are clearly rebuttable if sufficiently clear express words are used. But they can also be rebutted, as it seems to me, by circumstances surrounding the enactment of the particular legislation which lead to an inevitable inference that Parliament intended, in using the words that it did, that these presumptions or principles should not apply. A party who had made a payment to the Revenue pursuant to an unlawful demand was entitled as of right to a restitutionary remedy, regardless of whether in making the payment the payer was acting under any mistake of law.
Income Tax (Building Societies) Regulations 1986
1 Cites
1 Citers
Â
