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: 1994 To: 1994
This page lists 17 cases, and was prepared on 08 August 2015.
National Westminster Bank Plc and Another -v- Inland Revenue Commissioners; CA 10-Jan-1994 - Gazette, 16 March 1994; Times, 10 January 1994; Ind Summary, 24 January 1994
National Westminster Bank Plc and Another -v- Inland Revenue Commissioners; CA 10-Jan-1994 - Gazette, 16 March 1994; Times, 10 January 1994; Ind Summary, 24 January 1994
Walters (Inspector of Taxes) -v- Tickner Gazette, 26 January 1994
26 Jan 1994
CA
Income Tax
An obscure provision was not sufficient to displace practice and a right of exemption.
1 Cites
Melluish (Inspector of Taxes) -v- BMI (No3) Ltd & Related Appeals Gazette, 02 March 1994; Ind Summary, 28 March 1994; Times, 15 February 1994
15 Feb 1994
ChD
Income Tax
No capital allowances were available for a lease of heating equipment in a tenanted property. Allowances might be available if the property were not tenanted.
Finance Act 1971 44(1)
1 Citers
Smith (Inspector of Taxes) -v- Woodhouse and Others; Fitzpatrick and Others -v- Commissioners of Inland Revenue; HL 18-Feb-1994 - Times, 18 February 1994; Independent, 18 February 1994
Sutherland and Others -v- Gustar (Inspector of Taxes) Ind Summary, 28 February 1994; Gazette, 13 April 1994; Times, 04 March 1994
28 Feb 1994
CA
Income Tax, Taxes Management
One of several partners may appeal against the firm's tax assessment without his partners' approval.
Taxes Management Act 1970 31 56
1 Cites
Inland Revenue Commissioners -v- Reed International Plc Ind Summary, 21 March 1994; Times, 10 March 1994
10 Mar 1994
ChD
Income Tax
Change in the employees' share option scheme allowed the Inland Revenue to withdraw approval.
Inland Revenue may refuse approval to amendment of share option schemes.
Income and Corporation Taxes Act 1988
Regina -v- Inland Revenue Commissioners, Ex Parte S G Warburg & Co Ltd Times, 25 April 1994
25 Apr 1994
QBD
Income Tax
Inspector's decision re basis of valuation of company's stock reasonable.
Gurney (HMIT) -v- Petch [1994] EWCA Civ 9; (1994) 66 TC 743; [1994] STC 689; [1994] 3 All ER 731; [1994] 27 LS Gaz R 37
27 May 1994
CA
Henry, Millett LJJ
Income Tax
[ Bailii ]
Petch -v- Gurney (Inspector of Taxes); CA 8-Jun-1994 - Ind Summary, 11 July 1994; Gazette, 13 July 1994; Times, 08 June 1994; [1994] 3 All ER 731; [1994] EWCA Civ 27; [1994] STC 689
National Westminster Bank Plc and Another -v- Inland Revenue Commissioners; HL 24-Jun-1994 - Gazette, 07 September 1994; Times, 24 June 1994; Ind Summary, 25 July 1994; [1994] 3 All ER 1; [1995] 1 AC 119
Regina -v- Inland Revenue Commissioners Ex Parte Barker; QBD 25-Jul-1994 - Ind Summary, 25 July 1994
Wang -v- Commissioner of Inland Revenue Gazette, 19 October 1994; [1994] 1 WLR 1286
19 Oct 1994
PC
Lord Slynn of Hadley
Income Tax, Commonwealth
(Hong Kong) At first instance the judge found that the deputy commissioner lacked jurisdiction to make two determinations since he had not done so within a reasonable time required by the imperative language of the statute. The Court of Appeal reversed the decision. Held. The delay on a Commissioners decision took it outside the allowable 'reasonable time' but the decision remained valid. The Board considered the distinction between two types of regulatory requirements, (1) requirements of a purely regulatory character where a failure to comply would never invalidate the act, and (2) requirements where a failure to comply would not invalidate an act provided that there was substantial compliance.
Lord Slynn of Hadley said: "their Lordships consider that when a question like the present one arises - an alleged failure to comply with a time provision - it is simpler and better to avoid these two words 'mandatory' and 'directory' and to ask two questions. The first is whether the legislature intended the person making the determination to comply with the time provision, whether a fixed time or a reasonable time. Secondly, if so, did the legislature intend that a failure to comply with such a time provision would deprive the decision maker of jurisdiction and render any decision which he purported to make null and void?
In the present case the legislature did intend that the Commissioner should make his determination within a reasonable time . . If the Commissioner failed to act within a reasonable time he could be compelled to act by an order of mandamus. It does not follow that his jurisdiction to make a determination disappears the moment a reasonable time has elapsed. If the court establishes the time by which a reasonable time is to be taken as having expired, which will depend on all the circumstances, including factors affecting not only the taxpayer but also the Inland Revenue, it would be surprising if the result was that the commissioner had jurisdiction to make the determination just before but not just after that time. Their Lordships do not consider that that is the effect of a failure to comply with the obligation to act within a reasonable time in the present legislation. Such a result would not only deprive the government of revenue, it would also be unfair to other taxpayers who need to shoulder the burden of government expenditure; the alternative result (that the commissioner continues to have jurisdiction) does not necessarily involve any real prejudice for the taxpayer in question by reason of the delay."
1 Cites
1 Citers
Wilcock (Inspector of Taxes) -v- Eve Times, 07 December 1994
7 Dec 1994
ChD
Income Tax
Payment for loss of share option scheme rights was not taxable emolument.
Jarmin (Inspector of Taxes) -v- Rawlings; ChD 13-Dec-1994 - Ind Summary, 23 January 1995; Gazette, 11 January 1995; Times, 13 December 1994
Jarmin (Inspector of Taxes) -v- Rawlings; ChD 13-Dec-1994 - Ind Summary, 23 January 1995; Gazette, 11 January 1995; Times, 13 December 1994
Fawcett (Inspector of Taxes) -v- Lancaster Farmers Auction Mart Co Ltd and Another Gazette, 01 March 1995; Times, 31 December 1994; Ind Summary, 13 February 1995
31 Dec 1994
ChD
Income Tax
An auctioneer was not required to report to the Inland Revenue on the gross receipts of other traders on sales where he had acted as agent.
Taxes Management Act 1970 13