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: 1999 To: 1999
This page lists 18 cases, and was prepared on 08 August 2015.
Commercial Union Assurance Co Plc -v- Shaw (Inspector of Taxes) Times, 20 January 1999
20 Jan 1999
CA
Income Tax
A company is not allowed to allocate set offs of interest payments against foreign income in such a way as merely served with double taxation relief to carry forward the maximum amount of loss.
Income and Corporation Taxes Act 1988 338(1) 393(9) 797(3)
West (Inspector of Taxes) -v- O'Neill; Same -v- Crosland Times, 09 February 1999
9 Feb 1999
ChD
Income Tax
Where a Building Society employee had a loan on favourable terms unavailable to the public, but switched to a mortgage on a publicly available fixed rate, the new arrangement was not a new loan as such, and did not qualify for tax exemption.
Income and Corporation Taxes Act 1988 161(1A)
Regina -v- Commissioners of Inland Revenue ex parte Newfields Developments Limited Times, 09 March 1999; [1999] EWHC Admin 149
17 Feb 1999
Admn
Income Tax, Corporation Tax
The power of the Inland Revenue to attribute to company members powers to control the company not given by their holdings, by associating them with other members is a limited one and is to be used only when the association is real.
Small company relief.
Income and Corporation Taxes Act 1988 13 - Income and Corporation Taxes Act 1988
1 Citers
[ Bailii ]
Herbert Smith (A Firm) -v- Honour (Inspector of Taxes); ChD 4-Mar-1999 - Times, 04 March 1999; Gazette, 17 March 1999
Grant & Another -v- Watton (Inspector of Taxes) Times, 31 March 1999; [1999] STC 330
31 Mar 1999
ChD
Pumfrey J
Income Tax
The question was whether a close company had made a loan to a director. A loan, for this purpose, would include 'any form of credit'. Held: Where an arrangement between a company and a participator in the company was entered into which resulted in sums becoming due regularly for services provided to the participator, but never demanded or paid, the result was deemed a taxable loan: "In my judgment, on the face of it, credit is granted where payment is not demanded until a time later than the supply of services or goods to which the payment relates. Credit is the deferral of payment of a sum which, absent agreement, would be immediately payable."
Income and Corporation Taxes Act 1988 160, 36(2)(1)(b)
Pawlowski (Collector of Taxes) -v- Dunnington Times, 13 May 1999; Gazette, 26 May 1999; [1999] EWCA Civ 1339
5 May 1999
CA
Income Tax
Where the Board of Inland Revenue had concluded that an employee had knowingly received his income without deduction of PAYE, the ability to challenge that finding was no bar to a later defence on the basis that no evidence of such knowledge existed.
[ Bailii ]
In Re Mcguckian Times, 12 May 1999
12 May 1999
QBD
Income Tax
When applying ex parte to a special commissioner for permission to make an extended time tax assessment, an inspector need not disclose all the circumstances of the case, but only those which were necessary to allow the commissioner to judge whether there was a loss.
Taxes Management Act 1970 41
Baird -v- Williams (Inspector of Taxes) Times, 25 May 1999; Gazette, 03 June 1999
25 May 1999
ChD
Income Tax
A clerk to the commissioners, though required to maintain an office for his post, could not set off the costs against tax, where the cost of interest payments on a mortgage to purchase the office were not wholly and exclusively incurred for that purpose.
Income and Corporation Taxes Act 1988 198(1)
Cook (Inspector of Taxes) -v- Billings and Related Appeals Times, 08 June 1999; Gazette, 09 June 1999
8 Jun 1999
ChD
Income Tax
Members of a partnership between them holding shares in a limited company, were not disqualified from claiming relief from tax under appropriate circumstances under the Business Expansion Scheme. Their separate interests were not to be aggregated because of the partnership.
Income and Corporation Taxes Act 1988 291 (1)
McKnight (Inspector of Taxes) -v- Sheppard; HL 18-Jun-1999 - Times, 18 June 1999; Gazette, 07 July 1999; [1999] UKHL 6; [1999] 1 WLR 1333; [1999] 3 All ER 491
Inland Revenue Commissioners -v- Botnar Times, 06 July 1999
6 Jul 1999
CA
Income Tax
A taxpayer had transferred shares into an off-shore trust which was prohibited from benefiting himself or his wife. The trust however contained two powers, one to transfer any assets to any other trust, with no specification of possible beneficiaries, and a second power to obtain and act upon any counsel's opinion upon any matter relating to a difference arising from the trust. The powers together nullified the first restriction, and the taxpayer retained benefit.
Income and Corporation Taxes Act 1988 739 to 746
EMI Group Electronics Ltd -v- Coldicott (Inspector of Taxes); CA 16-Jul-1999 - Times, 31 August 1999; [1999] EWCA Civ 1868; [2000] 1 WLR 540
Skatteministeriet -v- Bent Vestergaard; ECJ 28-Oct-1999 - C-55/98
Skatteministeriet -v- Bent Vestergaard; ECJ 28-Oct-1999 - C-55/98; [1999] EUECJ C-55/98
Lancaster -v- Inspector of Taxes [1999] UKSC SPC00232
8 Nov 1999
SCIT
Income Tax
SCIT ICTA 1988 s.353, s.362, s.787 - Whether transactions effected to obtain reduction in tax, interest claimed on loan to spouse of identical sum transferred as a gift by him to other spouse, whether money advanced to partnership - Circular transaction - Appeal refused.
[ Bailii ]
D T E Financial Services Ltd -v- Wilson (Inspector of Taxes) Gazette, 17 November 1999; Times, 09 November 1999
9 Nov 1999
ChD
Income Tax
A scheme involving the use of offshore discretionary trusts resulting in the payment of funds to the directors of the company from which the payments originated was not effective to exclude such payments from liability to tax. Overall the scheme had the characteristics of artificiality allowing all but one steps to be disregarded. Nevertheless the payment had been made by, in effect, a trustee for the company as an intermediary, and the payment was taxable.
Income and Corporation Taxes Act 1988 203B
Self Assessed (No.2) -v- Inspector of Taxes [1999] UKSC SPC00224
22 Nov 1999
SCIT
Income Tax
SCIT SELF-ASSESSMENT - Notice by the Inspector to the taxpayer calling for documents - Validity of notice - Acceptance by the Inspector that the notice had been complied with and that no penalties could be imposed upon the taxpayer - Whether the appeal should continue - Application for costs by the taxpayer - Taxes Management Act 1970 section 19A.
Taxes Management Act 1970 19A
[ Bailii ]
Lavery -v- Inspector of Taxes [1999] UKSC SPC00230
9 Dec 1999
SCIT
Income Tax
[ Bailii ]