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: 2000 To: 2000
This page lists 27 cases, and was prepared on 08 August 2015.
Oce Van Der Grinten Nv -v- Inland Revenue [2000] UKSC SPC00231
25 Jan 2000
SCIT
Income Tax
1 Citers
[ Bailii ]
In Re McGucklan Times, 23 February 2000
23 Feb 2000
CANI
Income Tax, Northern Ireland
A tax inspector applying ex parte for an order allowing the raising of an extended time limit assessment on the grounds of fraud, wilful default or neglect, was obliged to provide the special commissioner with all the information necessary to make the judgment without being misleading or omitting relevant detail. Nevertheless the standard was not the same as for ex parte applications where the consequences would not be limited by the right of appeal of a party.
Trustees of BT Pension Schemes and others -v- Clark (HM Inspector of Taxes) Times, 07 March 2000; Gazette, 09 March 2000; [2000] EWCA Civ 55
24 Feb 2000
CA
Income Tax
Whether pension fund trustees were engaging in the sub-under-writing of share issues in return for commission payments, was a question of fact for the original court hearing the case, and it was not for an appeal court to set aside that finding of fact because of a mistake in the law. In this case the special commissioners that it was not trading would be re-instated.
Income and Corporation Taxes Act 1988 Sch D Case 1
1 Cites
[ Bailii ]
BT Pension Schemes & Others -v- Clark (HM Inspector of Taxes) [2000] EWHC Ch 141
24 Feb 2000
ChD
Income Tax
1 Cites
1 Citers
[ Bailii ]
Pardoe (Inspector of Taxes) -v- Energy Power Development Corporation Times, 02 March 2000; Gazette, 09 March 2000
2 Mar 2000
ChD
Income Tax
Arrangements in the Acts to allow the revenue authorities to protect their position where payments were to be made overseas, by requiring the withholding of amounts equivalent to the tax payable, went as far as the Act expressly allowed, and no further. There is a substantial gap in such provision. No direction was available where there was only a prospect of anticipated future liability, rather than a present liability to make such a payment.
Income and Corporation Taxes Act 1988 775 776 777
the Deanby Investment Co Ltd -v- Inspector of Taxes [2000] UKSC SPC00234
20 Mar 2000
SCIT
Income Tax
[ Bailii ]
Rigby -v- Jayatilaka (Inspector of Taxes) Times, 21 March 2000
21 Mar 2000
ChD
Income Tax
A notice issued by an inspector was not an agreement with the taxpayer. The tax inspector's calculation of the taxpayers liability upon receipt of the self assessment form could not be sufficient top prevent later amendments to the self-assessment returns. The assessment calculated by the inspector was treated under the Act as a calculation carried out on behalf of the taxpayer, and what was claimed was, in effect an agreement with himself.
Taxes Management Act 1970 9
the Manufacturers' Life Assurance Co Ltd -v- Inspector of Taxes [2000] UKSC SPC00236
30 Mar 2000
SCIT
Income Tax
[ Bailii ]
Thompson (Inspector of Taxes) -v- Hart Times, 24 April 2000
24 Apr 2000
ChD
Income Tax, Corporation Tax
The system of tax relief called the business expansion scheme did not apply when land was given in exchange for shares in the qualifying company. The scheme gave relief for efforts in raising money. That could not be satisfied by property given in money's worth.
Income and Corporation Taxes Act 1988 289
Clarke (Inspector of Taxes) -v- Perks; MacLeod (Inspector of Taxes) -v- Same; Guild (Inspector of Taxes) -v- Newrick and Another; ChD 3-May-2000 - Times, 03 May 2000; Gazette, 11 May 2000
Norris (Inspector of Taxes) -v- Edgson Gazette, 31 May 2000; Times, 30 May 2000
30 May 2000
ChD
Child Support, Income Tax
Where a father paid child support to the mother through the Child Support Agency, and where the mother had re-married and that subsequent marriage had also ended in divorce, the maintenance paid did not attract income tax relief under the section. The payment remained a 'qualifying payment' for claiming the tax relief only until the other party had re-married. A subsequent divorce did not defeat fulfilment of that condition.
Income and Corporation Taxes Act 1988 347B
White -v- Inspector of Taxes [2000] UKSC SPC00260
31 May 2000
SCIT
Income Tax
[ Bailii ]
Accountant -v- Inspector of Taxes [2000] UKSC SPC00258
8 Jun 2000
SCIT
Income Tax
[ Bailii ]
Regina -v- Special Commissioner of Income Tax ex parte Commissioners of Inland Revenue and Queen -v- Commissioners of Inland Revenue ex parte Ulster Bank Ltd [2000] EWHC Admin 354
14 Jun 2000
Admn
Income Tax
[ Bailii ]
Save & Prosper Securities Ltd -v- Inland Revenue [2000] UKSC SPC00251
9 Aug 2000
SCIT
Income Tax
1 Cites
[ Bailii ]
John Lewis Properties Plc -v- Inland Revenue [2000] UKSC SPC00255
5 Sep 2000
SCIT
Income Tax
[ Bailii ]
Venables and Another -v- Inspector of Taxes [2000] UKSC SPC00265
18 Sep 2000
SCIT
Income Tax
[ Bailii ]
Mepc Holdings Ltd -v- Inspector of Taxes [2000] UKSC SPC00256
27 Sep 2000
SCIT
Income Tax
[ Bailii ]
Lee -v- Inspector of Taxes [2000] UKSC SPC00257
4 Oct 2000
SCIT
Income Tax
[ Bailii ]
Vernede, Executors of -v- Inland Revenue [2000] UKSC SPC00259
9 Oct 2000
SCIT
Income Tax
[ Bailii ]
Woodhall -v- Inland Revenue [2000] UKSC SPC00261
10 Oct 2000
SCIT
Income Tax
[ Bailii ]
Silk -v- Inspector of Taxes [2000] UKSC SPC00262
18 Oct 2000
SCIT
Income Tax
[ Bailii ]
Black (Deceased) -v- Inland Revenue [2000] UKSC SPC00263
23 Oct 2000
SCIT
Income Tax
[ Bailii ]
Mallender and others -v- Inland Revenue [2000] UKSC SPC00264
9 Nov 2000
SCIT
Income Tax
[ Bailii ]
Ferguson and others -v- Inland Revenue [2000] UKSC SPC00266
14 Nov 2000
SCIT
Income Tax
[ Bailii ]
Barry Clarke Cook (Her Majesty's Inspector of Taxes) -v- Andrew John Billings and others Times, 16 January 2001; [2000] EWCA Civ 309
7 Dec 2000
CA
Income Tax, Company
Between them, several shareholders held all the shares of a company, but each owned less than thirty per cent. They claimed BES relief. The tax inspector asserted that they were deemed to be associates of each other under the section, and that accordingly each had an interest in more than thirty per cent of the company, and the relief was not available. The definition of 'associate' was not to be artificially restricted.
Income and Corporation Taxes Act 1988 417(3) 291(8)
[ Bailii ]
Carstairs (Inspector of Taxes) -v- Sykes; ChD 20-Dec-2000 - Times, 20 December 2000