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		Income Tax - From: 2002 To: 2002 This page lists 28 cases, and was prepared on 08 August 2015. Â Strand Futures and Options Ltd -v- Inspector of Taxes [2002] UKSC SPC00328 17 Jan 2002 SCIT Income Tax [ Bailii ] Â Kirkwood (Inspector of Taxes) -v- Evans Gazette, 06 March 2002; Times, 05 February 2002 25 Jan 2002 ChD Patten J Income Tax The taxpayer was obliged to visit an office in Leeds once a week. He lived in Norfolk. He sought to set off the travel expenses against his schedule E Income Tax. As a home worker, he also sought the expenses of maintaining an office at home. Both requirements were imposed by his employers as part of their home-working scheme. Held: The tests for setting off such expenses were strict. To come within the new definition, the travelling expenses had to be incurred performing employment duties, but also attributable to the necessary attendance of the employee in the performance of those duties, and not to be excluded by the definitions of ordinary commuting or private travel. Under those definitions the travel was part of his ordinary commuting. The home expenses were not necessary for the employment because the home working scheme was optional. Income and Corporation Taxes Act 1988 198(1) and (1A), Schedule 12 - Finance Act 1998 61(1) Â Fielding -v- The United Kingdom 36940/97; Times, 25 February 2002; [2002] ECHR 10 29 Jan 2002 ECHR Human Rights, Discrimination, Benefits, Income Tax Hudoc Judgment (Struck out of the list) Struck out of the list (friendly settlement) The claimant's wife had died. He sought the benefits, including tax allowances, which would have been paid to him had he been a woman. Before the hearing, a friendly settlement was reached under which the UK government agreed to pay the claim. The 1999 Act already made bereavement benefits available to both men and women. Social Security and Benefits Act 1992 - Welfare Reform and Pensions Act 1999 1 Citers [ Bailii ] - [ Bailii ] Â Â Redrow Plc -v- Pedley and Lewis; ChD 12-Feb-2002 - [2002] EWHC 983 (Ch); [2002] Pens LR 339 Â Consultants Limited -v- Inspector of Taxes [2002] UKSC SPC00305 19 Feb 2002 SCIT Income Tax [ Bailii ] Â Slater Ltd and others -v- Beacontree Commissioners for the general purposes of Income Tax [2002] EWCA Civ 259 20 Feb 2002 CA Robert Walker LJ Income Tax [ Bailii ] Â Whitehall Electric Investments Ltd -v- Inspector of Taxes [2002] UKSC SPC03123 6 Mar 2002 SCIT Income Tax [ Bailii ] Â Tee -v- Inspector of Taxes [2002] UKSC SPC00324 18 Apr 2002 SCIT Income Tax [ Bailii ] Â Siwek -v- Customs and Excise [2002] UKSC SPC00314 15 May 2002 SCIT Income Tax [ Bailii ] Â Chartered Accountant -v- Inspector of Taxes [2002] UKSC SPC00358 30 May 2002 SCIT Income Tax INCOME TAX - out of time assessments - whether loss of tax attributable to fraudulent or negligent conduct of Appellant - yes - appeal dismissed - TMA 1970 s 36(1) Taxes Management Act 1970 36(1) [ Bailii ] Â Silva -v- Inspector of Taxes [2002] UKSC SPC00332 4 Jul 2002 SCIT Income Tax [ Bailii ] Â Wildin & Co (A Firm) -v- Inspector of Taxes [2002] UKSC SPC00327 8 Jul 2002 SCIT Income Tax [ Bailii ] Â Lyons -v- Inspector of Taxes [2002] UKSC SPC00334 24 Jul 2002 SCIT Income Tax [ Bailii ] Â Â Dextra Accessories Ltd and others -v- Inspector of Taxes; SCIT 25-Jul-2002 - [2002] UKSC SPC00331; [2002] STC (SCD) 413 Â Norcott (Deceased) -v- Inland Revenue [2002] UKSC SPC00330 12 Aug 2002 SCIT Income Tax [ Bailii ] Â Deadman (Deceased) -v- Inland Revenue [2002] UKSC SPC00326 14 Aug 2002 SCIT Income Tax [ Bailii ] Â Appletree Group Mistletoe Ltd -v- Inspector of Taxes [2002] UKSC SPC00351 2 Sep 2002 SCIT Income Tax SCIT ICTA 1988, s.349(3)(a) (unamended) – "Payable in the UK" – Whether interest on a loan made by a UK bank remained so payable notwithstanding assignment of accrued interest debt to a company resident abroad, to which interest was subsequently paid [ Bailii ] Â David J Venables and Others -v- Hornby (Inspector of Taxes) Times, 28 September 2002; [2002] EWCA Civ 1277 18 Sep 2002 CA Peter Gibson, Potter, Chadwick LLJ Income Tax The appellant was an employee and director of the company. He ceased employment, and sought to receive payments from his pensions, but continued to hold the position of director. Held: The provisions of the pension scheme had to be read in the context of the 1970 Act, and words in the trust instrument should be read with the same meanings. Here 'retirement' meant cessation of employment, and a director was to be included as an employee. It followed that relief was not available. Finance Act 1970 26(1) 1 Cites 1 Citers [ Bailii ] Â Mcbride -v- Inspector of Taxes [2002] UKSC SPC00356 25 Sep 2002 SCIT Income Tax [ Bailii ] Â Moore -v- Inland Revenue [2002] UKSC SPC00335 1 Oct 2002 SCIT Income Tax [ Bailii ] Â Carney -v- Inspector of Taxes [2002] UKSC SPC00347 1 Nov 2002 SCIT Income Tax, Human Rights CHILD CARE EXPENSES of a self-employed person – whether deductible – no – whether Human Rights Act 1998 applies to a tax year before coming into force where the act of disallowance took place afterwards – no – whether the point is covered by primary legislation – yes – whether article 1 protocol 1 and article 14 of the Human Rights Convention apply – no – whether articles 8 and 14 apply – no. 1 Cites [ Bailii ] Â X and Y -v- Riksskatteverket C-436/00; [2002] EUECJ C-436/00; [2004] STC 1271 21 Nov 2002 ECJ European, Income Tax Europa Freedom of establishment - Free movement of capital - Income tax - Tax advantages for the transfer at undervalue of shares to companies in which the transferor has a holding Swedish legislation provided that a transfer at an undervalue to a foreign company in which the transferor had an interest would be treated as a transfer at market value, and the same would apply in the case of a transfer to a Swedish company in which such foreign person had a holding. Held: Articles 43 and 48 EC precluded such a provision because it restricted the right of establishment of the foreign company in Sweden. It excluded the transferor at undervalue of shares from the benefit of deferral of tax due on capital gains made on those shares where the transfer was to a foreign legal person in which the transferor directly or indirectly had a holding, provided that that holding gave him definite influence over the company's decisions and allowed him to determine its activities, or to a Swedish limited company which was a branch of such a foreign legal person. 1 Citers [ Europa ] - [ Bailii ] - [ Europa ] Â Association of British Travel Agents Ltd -v- Inland Revenue [2002] UKSC SPC00359 22 Nov 2002 SCIT Income Tax FOREIGN COMPANY – motive test – captive insurance – whether main purpose of transaction with the captives was to obtain tax reduction – no – whether main reason for the existence of the captives was to achieve a reduction of tax by diversion of profits from the UK – yes –Taxes Act 1988 s.748(3). Income and Corporation Taxes Act 1988 74893) 1 Cites [ Bailii ] Â Â Peakviewing (Interactive) Ltd and others -v- Secretary of State for Culture, Media & Sport; CA 28-Nov-2002 - [2002] EWCA Civ 1864 Â White -v- Inland Revenue [2002] UKSC SPC00357 29 Nov 2002 SCIT Income Tax [ Bailii ] Â Rashid -v- Status Inspector [2002] UKSC SPC00348 3 Dec 2002 SCIT Income Tax [ Bailii ] Â Â Inland Revenue Commissioners -v- Sema Group Pension Scheme Trustees; CA 19-Dec-2002 - Times, 17 January 2003; Gazette, 13 March 2003; [2002] EWCA Civ 1857 Â Rci (Europe) Ltd -v- Inspector of Taxes [2002] UKSC SPC00355 20 Dec 2002 SCIT Income Tax [ Bailii ] Â
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Income Tax - From: 2002 To: 2002