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.
Income Tax - From: 1992 To: 1992
This page lists 7 cases, and was prepared on 08 August 2015.
Smith (Inspector of Taxes) -v- Abbott; Same -v- Holt; Same -v- Scovell Etc Gazette, 22 January 1992
22 Jan 1992
ChD
Income Tax
Expenditure incurred by an employee directly mainly to keep himself qualified to do his work. Reading of newspapers is an necessary part of a journalist's occupation and the cost of buying them is a deductible expense.
Income and Corporation Taxes Act 1988 s198 (1)
Inland Revenue Commissioners -v- Europcopy Plc Gazette, 12 February 1992
12 Feb 1992
ChD
Income Tax
A proposed amendment allowing a reduction in length of employees' share options within a company scheme was disapproved. The nature of such schemes required certainty as to the rights and reliefs granted, and this was in effect a rescission of the original scheme and replacement by a new one.
Finance Act 1984 38
Walters (Inspector of Taxes) -v- Tickner Gazette, 06 May 1992
6 May 1992
ChD
Income Tax
A taxpayer is entitled to have his liability decided by the law and not by Inland Revenue Practice.
1 Citers
Hall (Inspector of Taxes) -v- Lorimer Gazette, 08 July 1992
8 Jul 1992
ChD
Income Tax
A skilled vision mixer who was working for several companies was self employed.
1 Cites
1 Citers
Collins -v- Addies (Inspector of Taxes); Greenfield -v- Bains (Inspector of Taxes); CA 16-Sep-1992 - Gazette, 16 September 1992
Kempton -v- Special Commissioner for Income Tax and Others Gazette, 25 November 1992
25 Nov 1992
ChD
Income Tax
Demand for information not set aside despite 20,000 cost of compliance.
Pepper (Inspector of Taxes) -v- Hart; HL 26-Nov-1992 - [1992] 3 WLR 1032; [1993] AC 593; [1993] 1 All ER 42; [1992] UKHL 3
