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: 1993 To: 1993
This page lists 29 cases, and was prepared on 08 August 2015.
Leonard -v- Blanchard (Inspector of Taxes) Times, 16 February 1993
16 Feb 1993
CA
Income Tax
The court gave guidance on how an airline pilot whose earnings were in part obtained from services overseas should be taxed. The calculation should be made by calculating a ratio of earning days within the UK to those outside with a denominator of 365. Earnings for days when he was not working could not be treated as foreign earnings, and the exemption provided for this purpose should be read narrowly.
Income and Corporation Taxes Act 1988 - Apportionment Act 1870
Kirkby -v- Hughes; Chd 22-Feb-1993 - Ind Summary, 22 February 1993; (1993) 65 TC 532
Threlfall -v- Jones Inspector of Taxes, Gallagher -v- Same Gazette, 10 March 1993; Ind Summary, 01 March 1993
1 Mar 1993
Chd
Income Tax
The taxpayer had acquired capital assets under a financing arrangement in which payments were spread over several tax periods. It was appropriate to treat those payments in according with normal accounting practice, rather than to seek to pull them into the one period.
1 Cites
1 Citers
Gray (Inspector of Taxes) -v- Matheson Gazette, 10 March 1993; Ind Summary, 22 March 1993
10 Mar 1993
Chd
Income Tax
An Inspector of Taxes could go back on an agreed assessment which was based on misleading information provided by taxpayer.
Smith Inspector of Taxes -v- Woodhouse and Others Independent, 16 March 1993
16 Mar 1993
CA
Income Tax
Journalists can claim the costs of newspapers as expenses against his taxes.
Income and Corporation Taxes Act 1988
Moodie -v- Inland Revenue Commissioners and Another and similar; HL 7-Apr-1993 - Gazette, 16 June 1993; Ind Summary, 15 March 1993; Gazette, 07 April 1993
Hadlee and Another -v- Commissioner of Inland Revenue (New Zealand) Gazette, 05 May 1993
5 May 1993
PC
Income Tax, Commonwealth
A taxpayer was still liable to tax on his share of income of partnership even though it had been assigned.
Gray (Inspector of Taxes) -v- Seymours Garden Centre Ind Summary, 18 October 1993; Ind Summary, 10 May 1993
10 May 1993
Chd
Income Tax
A glasshouse 'planteria' which was used to show plants in a garden centre, was premises and not plant for capital allowances purposes.
Capital Allowances Act 1990 22
1 Cites
1 Citers
Sutherland and Others -v- Gustar (Inspector of Taxes) Ind Summary, 31 May 1993; Times, 17 May 1993
17 May 1993
ChD
Income Tax, Taxes Management
One partner may not appeal against an assessment to tax against the wishes of his or her partners.
Taxes Management Act 1970 56
1 Citers
Lord (Inspector of Taxes) -v- Tustain, Same -v- Chapple Times, 24 May 1993
24 May 1993
QBD
Income Tax
A management buy-out was to be allowed tax relief on interest on bank loans.
Income and Corporation Taxes Act 1988 353 360
Koenigsberger -v- Mellor (Inspector of Taxes) Ind Summary, 31 May 1993; Times, 25 May 1993
25 May 1993
ChD
Income Tax
Premiums which had been paid were not relevant earnings for annuity relief purposes. It was not income derived from the any trade or profession.
Income and Corporation Taxes Act 1988 619
1 Cites
1 Citers
Hare -v- Schurek Times, 28 May 1993
28 May 1993
CA
Income Tax
Private one-off loan by person in business is not a business activity.
Consumer Credit Act 1974 40
Earlspring Properties Ltd -v- Guest (Inspector of Taxes) Times, 28 May 1993
28 May 1993
ChD
Income Tax
In computing company's tax liability excessive pay not deductible.
Income and Corporation Taxes Act 1970 130
1 Cites
1 Citers
Inland Revenue Commissioners -v- Herd; HL 22-Jun-1993 - Ind Summary, 12 July 1993; Times, 22 June 1993; Gazette, 01 September 1993
British Railways Board -v- Franklin Ind Summary, 28 June 1993
28 Jun 1993
CA
Income Tax
Tax/NI Contributions deducted from sick pay were not a loan, and were not recoverable from the employee.
Gallagher -v- Jones (Inspector of Taxes) Threlfall -v- Same Gazette, 08 September 1993; Ind Summary, 26 July 1993; Times, 01 July 1993; [1994] Ch 107
1 Jul 1993
CA
Income Tax
Commercial Practice is to be followed in apportioning payments under a lease between different tax years. There is no requirement that expenditure must be charged to year it in which technically falls due, but tax accounts must not give a misleading picture of trading results.
Income and Corporation Taxes Act 1988 381
1 Cites
1 Citers
Maidment (Inspector of Taxes) -v- Kibby Ind Summary, 12 July 1993; Times, 12 July 1993
12 Jul 1993
ChD
Income Tax
Profits were taxable as a whole for a new business purchased and existing business. Business bought to incorporate in existing taxed on preceding year basis.
Income and Corporation Taxes Act 1970 154 - Income and Corporation Taxes Act 1988 113
Walters (Inspector of Taxes) -v- Tickner Times, 13 July 1993
13 Jul 1993
QBD
Income Tax
A taxpayer may challenge an assessment if it was raised more than 12 months after the relevant year.
Income and Corporation Taxes Act 1970 206
1 Cites
1 Citers
Regina -v- Inland Revenue Commissioners Ex Parte Commerzbank; ECJ 21-Jul-1993 - Times, 21 July 1993; C-330/91; [1993] EUECJ C-330/91
Satam Sa -v- Minister Responsible for the Budget Times, 22 July 1993
22 Jul 1993
ECJ
Income Tax, European
Share dividends not consideration for economic activity & so not subject to VAT
National Westminster Bank Plc and Another & Barclays Bank Plc and Another -v- Inland Revenue Commissioners; ChD 6-Aug-1993 - Ind Summary, 30 August 1993; Times, 06 August 1993
Walters -v- Tickner (Inspector of Taxes) Ind Summary, 09 August 1993
9 Aug 1993
CA
Income Tax
An appeal out of time from an assessment was allowed where there was an unqualified exemption.
1 Cites
1 Citers
Maidment (Inspector of Taxes) -v- Kibby Gazette, 08 September 1993
8 Sep 1993
ChD
Income Tax
Additional business acquired; matter of fact if enlargement of existing.
Mairs (Inspector of Taxes) -v- Haughey; HL 13-Oct-1993 - Gazette, 13 October 1993; Ind Summary, 16 August 1993; Times, 23 July 1993
Lord (Inspector of Taxes) -v- Tustain; Same -v- Chapple Ind Summary, 18 October 1993
18 Oct 1993
ChD
Income Tax
A Company may 'exist wholly... to trade' even if a loan is made before it starts trading.
Income and Corporation Taxes Act 1988
Whittles (Inspector of Taxes) -v- Uniholdings Ltd (No 2) Ind Summary, 08 November 1993
8 Nov 1993
ChD
Income Tax
Case remitted by High Court to commissioner for unprecedented second time.
Regina -v- Inland Revenue Commissioners, Ex Parte Matrix Securities Ltd Gazette, 26 January 1994; Times, 10 November 1993
10 Nov 1993
CA
Income Tax
The withdrawal of a scheme approval after non-disclosure by the taxpayer was not an abuse of power by the Commissioners.
1 Cites
1 Citers
Hall (Inspector of Taxes) -v- Lorimer Gazette, 08 December 1993; Times, 18 November 1993; Ind Summary, 15 November 1993
15 Nov 1993
CA
Income Tax
A freelance vision mixer remained self-employed despite having had a series of short term contracts.
1 Cites
1 Citers
Wilson and Others -v- Leek General Commissioners and Others Times, 30 December 1993
30 Dec 1993
ChD
Income Tax, Taxes Management
A tax penalty of 21,000 justified as this was not the maximum penalty.
Taxes Management Act 1970 51
