Links: Home | swarblaw - law discussions

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: 2001 To: 2001

This page lists 36 cases, and was prepared on 08 August 2015.

 
Commissioner of Inland Revenue -v- Auckland Harbour Board [2001] UKPC 1
24 Jan 2001
PC
Lord Steyn, Lord Hoffman, Lord Cooke of Thorndon, Lord Hope of Craighead, Lord Hobhouse of Woodborough
Commonwealth, Income Tax
PC (New Zealand) The respondent had created two trusts. The issue was how their income was to be treated for income tax. Held: They had received no consideration. It was said that the transfers had been effected to defeat a statutory purpose. "with the best will in the world, it is not possible to read the section as requiring anything other than the actual consideration to be used as part of the formula for calculating the base price adjustment" and accordingly the revenue had to base their calculation on the zero cost actually used. The revenue could not use an argument under Ramsay to change the applicable law.
1 Cites

[ Bailii ] - [ PC ]
 
Malone -v- Hm Inspector of Taxes [2001] UKSC SPC00273
6 Feb 2001
SCIT

Income Tax

[ Bailii ]

 
 Regina -v- A Special Commissioner ex parte Morgan Grenfell & Co Ltd; Regina -v- Martyn Rounding (HM Inspector of Taxes) ex parte Morgan Grenfell and Co Ltd; CA 2-Mar-2001 - Gazette, 03 May 2001; Times, 17 April 2001; [2001] EWCA Civ 329
 
Guyer -v- Inspector of Taxes [2001] UKSC SPC00274
19 Mar 2001
SCIT

Income Tax

[ Bailii ]

 
 Regina and Commissioners of Inland Revenue ex parte Professional Contractors Group Ltd; Ruud Van Zundert and Square Mile Projects Ltd; Admn 2-Apr-2001 - Times, 05 April 2001; Gazette, 17 May 2001; [2001] EWHC Admin 236
 
Sparrow Ltd -v- Inspector of Taxes [2001] UKSC SPC00289
3 Apr 2001
SCIT

Income Tax

[ Bailii ]
 
Brian Andrew O'Neil, Moira O'Neil, Lyndon Lee McDougall, and John James McDougall -v- Commissioner of Inland Revenue [2001] UKPC 17
10 Apr 2001
PC

Commonwealth, Income Tax
PC (New Zealand) An accountant arranged a scheme which purported to return the applicants' entire income without deduction of tax as a return of capital. The revenue sought to treat it as tax avoidance. Held: This was a paradigm of the kind of scheme sought to be prevented by the Act. Appeal dismissed.
1 Cites

[ PC ] - [ Bailii ]
 
Mimtec Ltd -v- Inland Revenue [2001] UKSC SPC00277
16 May 2001
SCIT

Income Tax

[ Bailii ]
 
Privet -v- Inland Revenue [2001] UKSC SPC00279
22 May 2001
SCIT

Income Tax

[ Bailii ]
 
Ansell (Inspector of Taxes) -v- Brown Times, 20 June 2001; Gazette, 09 August 2001
23 May 2001
ChD
Lightman J
Income Tax
A professional rugby player bought and consumed dietary supplements to make it easier to maintain the physical standards required by his employers. He claimed the cost of the supplements against his income tax. The commissioners allowed his claim, and the revenue appealed. Held: The commissioners had erred. The requirements for the deduction were stringent, exacting and rigid. The expense had not been incurred in the performance of the duties. His duties had not obliged him to incur the expense. The supplements had been incurred in order to put him into a position where he could perform his duties. That was not enough.
Income and Corporation Taxes Act 1988 Sch E


 
 DTE Financial Services Ltd -v- Wilson (Inspector of Taxes); CA 24-May-2001 - Times, 03 May 2001; Gazette, 24 May 2001; [2001] EWCA Civ 455
 
Nevis -v- Inland Revenue [2001] UKSC SPC00281
30 May 2001
SCIT

Income Tax

[ Bailii ]

 
 Richardson (Inspector of Taxes) -v- Delaney; ChD 11-Jun-2001 - Times, 11 July 2001; Gazette, 09 August 2001

 
 Venables and Others -v- Hornby (Inspector of Taxes); ChD 14-Jun-2001 - Times, 11 July 2001; Gazette, 09 August 2001; [2001] EWHC Ch 408
 
Omega Group Pension Scheme -v- Inland Revenue [2001] UKSC SPC00280
22 Jun 2001
SCIT
Dr Nuala Brice
Income Tax
SCIT TRANSACTIONS IN SECURITIES - share buy-backs - trustees of exempt approved scheme purchased shares in Powergen which subsequently bought back the shares - trustees claimed tax credit - whether the scheme received an abnormal amount -no - whether the scheme obtained a tax advantage - yes - whether the sales back to Powergen were transactions carried out for bona fide commercial reasons or in the ordinary course of making or managing investments - yes - whether a main object of the sales was to enable tax advantages to be obtained - yes - appeal allowed - Taxes Act 1988 ss703, 704 and 709
Income and Corporation Taxes Act 1988 703 704 709
1 Cites

[ Bailii ]
 
Delta Finance Newco -v- Customs and Excise [2001] UKSC SPC00306
11 Jul 2001
SCIT

Income Tax

[ Bailii ]
 
Jerome -v- Inspector of Taxes [2001] UKSC SPC00284
19 Jul 2001
SCIT

Income Tax

[ Bailii ]

 
 Perks and Others -v- Clark and Others; CA 27-Jul-2001 - Gazette, 31 August 2001; Times, 02 October 2001
 
B -v- Inspector of Taxes [2001] UKSC SPC00287
3 Aug 2001
SCIT

Income Tax

[ Bailii ]
 
Parmar (T/A Ace Knitwear) -v- Inspector of Taxes [2001] UKSC SPC00291
14 Aug 2001
SCIT

Income Tax

1 Citers

[ Bailii ]
 
Cid Pension Fund -v- Inspector of Taxes [2001] UKSC SPC00292
30 Aug 2001
SCIT

Income Tax

[ Bailii ]
 
Perro -v- Inspector of Taxes [2001] UKSC SPC00286
31 Aug 2001
SCIT

Income Tax

[ Bailii ]
 
Wall -v- Inland Revenue [2001] UKSC SPC00303
17 Sep 2001
SCIT

Income Tax

[ Bailii ]
 
Royal London Mutual Insurance Society Ltd -v- Inspector of Taxes [2001] UKSC SPC00298
10 Oct 2001
SCIT

Income Tax

[ Bailii ]
 
Regina -v- Dimsey [2001] UKHL 46
11 Oct 2001
HL
Lord Bingham of Cornhill Lord Nicholls of Birkenhead Lord Steyn Lord Hutton Lord Scott of Foscote
Taxes Management, Income Tax, Corporation Tax, Human Rights
The defendant provided financial services, including the provision of offshore companies for a co-defendant. They were used to secrete assets abroad. Misleading information was provided to the revenue by the applicant and others. They were charged with conspiracy. Only one charge remained effective, but it was argued that since, under s 739(2) that income was deemed, in any event, to be that of one of the defendants, but the case had been presented on the basis that it was the income of the companies which had been hidden. If the presumption against double taxation applied, it was not also the income of the company, and the prosecution failed. The Act contained separate definitions of Income Tax Acts and Corporation Tax Acts, and it was counter-argued that deeming provisions for the one, did not exclude the other. No such distinction could apply in this section. The double taxation possibility remained theoretical. The revenue was left with a choice as to how the income might be treated and taxed. That was argued to be a breach of the human right to enjoy one's goods free of interference from the State. That discretion was held to be within the State's margin of appreciation. The companies were liable to corporation tax, and the conviction stood.
Finance Act 1936 36 - Income and Corporation Taxes Act 1988 739 746
1 Cites

[ House of Lords ] - [ Bailii ]

 
 Regina -v- Allen; HL 11-Oct-2001 - [2001] UKHL 45; [2002] 1 AC 509; [2002] HRLR 4; [2001] 4 All ER 768; [2001] STC 1537; 4 ITL Rep 140; [2002] 1 Cr App Rep 18; [2001] BTC 421; [2001] STI 134
 
Ableway Ltd -v- Inland Revenue [2001] UKSC SPC00294
26 Oct 2001
SCIT

Income Tax

[ Bailii ]
 
Ainslie -v- Inspector of Taxes [2001] UKSC SPC00304
5 Nov 2001
SCIT

Income Tax

[ Bailii ]
 
Monarch Assurance plc -v- Inland Revenue Commissioners Times, 26 November 2001; [2001] EWCA Civ 1681
9 Nov 2001
CA
Lord Justice Pill, Lord Justice Robert Walker and Mr Justice Laddie
Insurance, Income Tax
The section gave the Commissioners a discretion as to whether to certify an otherwise complying policy of life assurance under the Act, so as to allow tax relief on premiums. No mandatory duty to approve policies was set out.
Income and Corporation Taxes Act 1988
[ Bailii ]
 
Cadbury Schweppes Plc -v- Inspector of Taxes [2001] UKSC SPC00302
19 Nov 2001
SCIT

Income Tax
SCIT COSTS OF OBTAINING LOAN FINANCE – expenses of management of investment company – period for which the costs are disbursed - whether deductible when incurred or spread over the life of the loan in accordance with Financial Reporting Standard 4 – deductible when incurred
[ Bailii ]
 
Lloyds UDT Finance Limited -v- Chartered Finance Trust Holdings Plc and others Times, 12 December 2001; Gazette, 24 January 2002; [2001] EWHC Ch 459
22 Nov 2001
ChD
The Vice-Chancellor
Income Tax
The Act restricted the extent to which payment made for the hire of vehicles exceeding certain values could be deducted from profits when calculating tax. Autolease hired cars and then relet them to the public. On the sale of the company the question arose as to whether that restriction might apply only to those cars taken on lease for use by its own staff members. Held: The legislation made no such distinction, and the limitation on recovery applied to all the vehicles.
Capital Allowances Act 1990 35
[ Bailii ]
 
Inland Revenue Commissioners -v- Fry Times, 10 December 2001; Gazette, 06 February 2002; [2001] All ER (D) 434 (Nov)
30 Nov 2001
ChD
Justice Jacob
Income Tax, Contract
The Commissioners chased a liability to tax of over £100,000. The taxpayer's husband sent a cheque, expressed to be in full and final satisfaction for a much lower sum. It was cashed, and the Commissioners now sought payment of the balance. Held: The claim succeeded. There had been no meeting of minds such as would operate to reduce the overall sum due. The cheque had been paid in after being separated from the letter containing the terms suggested. A tax payer's liability to tax was not satisfied when the Revenue encashed a cheque accompanied by a letter saying it had been sent in full and final settlement of a larger sum and was to be encashed only in settlement. The cashing of the cheque gave rise only to a rebuttable presumption of acceptance. That presumption had been rebutted.

 
Robertson -v- Customs and Excise [2001] UKSC SPC00309
4 Dec 2001
SCIT

Income Tax

[ Bailii ]
 
The Commissioner of Inland Revenue -v- Colonial Mutual Life Assurance Society Limited (Appeal No 64 of 2000) Appeal No 64 of 2000; [2001] UKPC 54
4 Dec 2001
PC
Lord Nicholls of Birkenhead Lord Browne-Wilkinson Lord Steyn Lord Hoffmann Sir Kenneth Keith
Insurance, Income Tax, Commonwealth
(New Zealand) The insurance company was taxed on the interest it charged to policyholders on late payments of life insurance and investment premiums. The Act had now been superceded. The Commissioner now appealed a dismissal of the charge. The debt was calculated as the arrears plus compounded interest. The Commissioner argued that the arrangement was by way of a loan advanced to the policyholder to pay the premium upon which interest was charged. The legislation divided insurance company income into investment income which was taxable, and premium income which wasn't. Held: There was no proper reason for distinguishing interest on late premiums from the premiums themselves, and the interest was not taxable.
Income Tax Act 1976 204 (New Zealand)
[ PC ] - [ PC ] - [ Bailii ]
 
Scottish Provident Institution -v- Customs and Excise [2001] UKSC SPC00315
17 Dec 2001
SCIT

Income Tax

[ Bailii ]
 
Professional Contractors' Group and Others -v- Commissioners of Inland Revenue Times, 14 January 2002; [2001] EWCA Civ 1945; [2002] STC 165
21 Dec 2001
CA
Lord Justice Auld, Lord Justice Robert Walker, And, Lord Justice Dyson
Income Tax, Employment, Company
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the freedom of movement of workers and also state aid. The law set to catch those who would be employees rather than self-employed but for the use of the limited company. Held: To constitute state aid, their must a an advantage created to an identifiable class of undertakings. A provision which appears discriminatory may not be so if it puts two groups on a more equal basis. There was no state aid. IR35 does not provide a particularly burdensome restriction on those wishing to work within the UK, save where the true character of the relationship was one of employment. Genuine self-employed activities will not be affected and a business of providing employee-like services will be taxed as if there was a real employment situation.
Finance Act 2000 60 - Welfare Reform and Pensions Act 1999 75 76 - Social Security Contributions (Intermediaries) Regulations 2000 (2000 No 272)
1 Cites

1 Citers

[ Bailii ]
 
Copyright 2014 David Swarbrick, 10 Halifax Road, Brighouse, West Yorkshire HD6 2AG.