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: 2003 To: 2003
This page lists 37 cases, and was prepared on 08 August 2015.
A Property Dealing Co. -v- Hm Inspector of Taxes [2003] UKSC SPC00360
13 Jan 2003
SCIT
Income Tax
[ Bailii ]
Anchor International Ltd -v- Inland Revenue [2003] UKSC SPC00354; [2003] STC (SCD) 115
16 Jan 2003
SCIT
Income Tax
An installation of a synthetic grass turf "carpet" for five-a-side football pitches was plant, since it was not a fixed structure. It was "the means by which the appellant generates profits rather than merely the setting."
1 Citers
[ Bailii ]
Warner -v- Inspector of Taxes [2003] UKSC SPC00353
20 Jan 2003
SCIT
Income Tax
[ Bailii ]
Gladders -v- Hm Inspector of Taxes [2003] UKSC SPC00361
27 Feb 2003
SCIT
Income Tax
[ Bailii ]
Taylor (for Sosnowski) -v- Inland Revenue [2003] UKSC SPC00363
12 Mar 2003
SCIT
Income Tax
[ Bailii ]
Anise Ltd and others -v- Hm Inspector of Taxes [2003] UKSC SPC00364
24 Mar 2003
SCIT
Income Tax
[ Bailii ]
Synaptek Ltd -v- Young (Inspector of Taxes) Times, 07 April 2003; Gazette, 05 June 2003; [2003] ICR 1149
28 Mar 2003
ChD
Hart J
Company, Income Tax, Employment
The taxpayer was a computer consultant working through the medium of a limited liability company. The respondent sought to make him liable for social security contributions as an employee of the business which used his services. Held: The anti-avoidance provisions were effective. The court listed the factors which weighed on either side of asking whether he was an employee, but included that he only financial risk to him was of the client company's insolvency, the contract was for a fixed period. And he was integrated into the work force, having a line manager. What weight was to be given to each factor was a matter of fact for the commissioners, and the court was unable to say that they were wrong in law.
Finance Act 2000 - Social Security Contributions (Intermediaries) regulations 2000 (2000 No 727) 6
1 Cites
1 Citers
Churchhouse, Regina (on the Application of) -v- Inland Revenue [2003] EWHC 681 (Admin)
4 Apr 2003
Admn
Income Tax
The taxpayer was a revenue informer one whose trade is described by Coke as "viperous vermin [who] under the reverend mantle of law and justice instituted for protection of the innocent, and the good of the Commonwealth, did vexe and depauperize the Subject, and commonly the poorer sort, for malice or private ends, and never for love of justice". He was paid for the information. He made a further claim for later information, which the revenue said was confirmatory of material they already possessed. They refused to pay. Held: The revenue have a discretion, not a duty to make an award. No basis had been shown to establish any abuse of the discretion. The claim was dismissed.
Common Informers Act 1951 - Inland Revenue Regulation Act 1890 32 34
1 Cites
[ Bailii ]
Blackburn (H M Inspector of Taxes) -v- Keeling [2003] EWHC 754 (Ch); Times, 17 April 2003; Gazette, 19 June 2003
9 Apr 2003
ChD
The Honourable Mr Justice Peter Smith
Taxes Management, Income Tax
The taxpayer was a name at Lloyds. The inspector appealed a finding that the taxpayer's trading losses could be attributed to one particular year, and set off through his PAYE coding. The difference would be that according to the inspector's proposal, the tax would be paid in one year, and reclaimed in the following year. Held: The inspector could take into account in fixing the PAYE code anticipated liabilities in future years. The system normally worked in favour of the government, and the inspector must accept that there would be times also when it did not work to his advantage. The taxpayer was allowed to organise his tax returns as he had done..
Taxes Management Act 1970 56
1 Citers
[ Bailii ]
Rowland -v- Boyle (Inspector of Taxes); ChD 11-Apr-2003 - Times, 23 April 2003; [2003] EWHC 781 (Ch)
MacDonald (Inspector of Taxes) -v- Dextra Accessories Ltd and Others; ChD 16-Apr-2003 - Times, 25 April 2003; [2003] EWHC 872 (Ch); [2003] STC 749
Channel 5 Tv Group Ltd -v- Hm Inspector of Taxes [2003] UKSC SPC00369
15 May 2003
SCIT
Income Tax
[ Bailii ]
Rosser -v- Inland Rvenue [2003] UKSC SPC00368
2 Jun 2003
SCIT
Income Tax
[ Bailii ]
Knitware -v- Hm Inspector of Taxes [2003] UKSC SPC00367
9 Jun 2003
SCIT
Income Tax
[ Bailii ]
Arnoud Gerritse -v- Finanzamt Neukolln-Nord C-234/01; [2003] EUECJ C-234/01
12 Jun 2003
ECJ
European, Income Tax
ECJ Income tax - Nonresidents - Article 59 of the EC Treaty (now, after amendment, Article 49 EC) and Article 60 of the EC Treaty (now Article 50 EC) - Nontaxable threshold amount - Deduction of business expenses.
[ Bailii ]
Regina on the Application of Wilkinson -v- The Commissioners of Inland Revenue [2003] EWCA Civ 814; Times, 28 June 2003; 2002/0648; Gazette, 04 September 2003; [2003] 1 WLR 2683
18 Jun 2003
CA
Lord Justice Mantell Lord Justice Rix Lord Phillips Of Worth Matravers, Mr
Income Tax, Discrimination, Taxes Management, Human Rights
The claimant had not received the same tax allowance following his wife's death as would have been received by a woman surviving her husband. That law had been declared incompatible with Human Rtights law as discriminatory, but the respondent refused to make good any claim which had not been originally pursued to the European Court, since there was no obligation, the case having been a friendly settlement not creating an obligation, and saying that primary legislation (s262) required them not to make a payment. One of the primary tasks of the Commissioners is to recover those taxes which Parliament has decreed shall be paid. Section 1 of the 1970 Act permits them to do this pragmatically with regard to principles of good management. Concessions can be made where those will facilitate the overall task of tax collection. Nevertheless Parliament did not intend the benefit to be available to men, and it was outside the scope of a concession to allow it. A declaration of incompatibility was made.
Human Rights Act 1998 4 - Income and Corporation Taxes Act 1988 262 - Taxes Management Act 1970 1(1)
1 Cites
1 Citers
[ Bailii ]
Finance Ltd -v- Hm Inspector of Taxes [2003] UKSC SPC00370
30 Jun 2003
SCIT
Income Tax
[ Bailii ]
Greycon Ltd -v- Hm Inspector of Taxes [2003] UKSC SPC00372
15 Jul 2003
SCIT
Income Tax
[ Bailii ]
Set and others -v- Hm Inspector Taxes [2003] UKSC SPC00373
29 Jul 2003
SCIT
Income Tax
[ Bailii ]
Buisnessman -v- Hm Inspector of Taxes [2003] UKSC SPC00374
29 Jul 2003
SCIT
Income Tax
[ Bailii ]
Lavery -v- HM Inspector of Taxes [2003] UKSC SPC00375
31 Jul 2003
SCIT
Income Tax
[ Bailii ]
M Freeman (Plant) Ltd -v- Hm Inspector of Taxes [2003] UKSC SPC00376
11 Aug 2003
SCIT
Income Tax
[ Bailii ]
BlUK -v- Hm Inspector of Taxes [2003] UKSC SPC00378
15 Aug 2003
SCIT
Income Tax
[ Bailii ]
Tilbury Consulting Ltd -v- Hm Inspector of Taxes [2003] UKSC SPC00379
15 Aug 2003
SCIT
Income Tax
[ Bailii ]
Vasili -v- Hm Inspector of Taxes [2003] UKSC SPC00377
15 Aug 2003
SCIT
Income Tax
1 Cites
1 Citers
[ Bailii ]
Blackburn (HM Inspector of Taxes) -v- Keeling [2003] EWCA Civ 1221; Times, 22 September 2003; Gazette, 16 October 2003
21 Aug 2003
CA
Lord Justice Waller, Lord Justice Carnwath, Lord Phillips of Worth Matravers, Mr
Income Tax
The tax payer sought to have reflected in his PAYE coding, his substantial trading losses arising from his activities as a Name /underwriter at Lloyds in 2003. Held: The underwriting year 2003 ends in the year of assessment 2003/4, and therefore "corresponds" to that year of assessment. Accordingly, losses declared in May 2003, and other losses derived from payments made up to the end of the underwriting year 2003, regardless of their derivation, are "taken to be" losses "in" the year of assessment 2003/4. However the regulations restricted the making of claims to those which had been established at the time the claim for relief was made. That did not apply here, and the appeal by the Revenue succeeded.
Carnwarth LJ said: "This elaborate deeming provision has the effect (so far as it applies) that, where under section 380(1)(b) loss relief is claimed on income in the preceding year, the claim nonetheless 'relates' to the later year (para 2(3)). The amount of the claim is computed using the formula in paragraph 2(4), based on the income in the previous year; but it does not affect the tax position in the earlier year (para 2(3)). It gives rise to a 'free-standing credit' (in the Revenue's language) which can be used in any of the ways set out in paragraph 2(6)."
Finance Act 1993 Part II Chapter III - Income and Corporation Taxes Act 1988 - Income Tax (Employment) Regulations 1993 (SI 1993/744) 7
1 Cites
1 Citers
[ Bailii ]
Forthright (Wales) Ltd -v- Hm Inspector of Taxes [2003] UKSC SPC00383
29 Sep 2003
SCIT
Income Tax
1 Cites
1 Citers
[ Bailii ]
Two Settlors -v- Inland Revenue [2003] UKSC SPC00385
7 Oct 2003
SCIT
Income Tax
[ Bailii ]
Walsh and Another -v- Hm Inspector of Taxes [2003] UKSC SPC00386
15 Oct 2003
SCIT
Income Tax
[ Bailii ]
Smith and Another -v- Inland Revenue [2003] UKSC SPC00388
21 Oct 2003
SCIT
Income Tax
[ Bailii ]
Tibury Consulting Ltd -v- Hm Inspector of Taxes [2003] UKSC SPC00390
3 Nov 2003
SCIT
Income Tax
[ Bailii ]
Osbourne -v- HM Inspector of Taxes [2003] UKSC SPC00393
20 Nov 2003
SCIT
Income Tax
Assessment/self-assessment
[ Bailii ]
Venables and others -v- Hornby (Her Majesty's Inspector of Taxes) [2003] UKHL 65; Times, 05 December 2003
4 Dec 2003
HL
Lord Nicholls of Birkenhead, Lord Slynn of Hadley, Lord Millett, Lord Scott of Foscote, Lord Walker of Gestingthorpe
Income Tax, Company
The company director taxpayer had retired from his company but stayed on as an unpaid non-executive director. The trust deed for the company's pension scheme provided for payments to be made to an employee. The director sought relief from payment of income tax under Schedule E. Held: (Majority) The appeal by the taxpayer was allowed. The fact that he had stayed on in an unpaid capacity did not prevent him being treated as having retired as an employee. That he had a substantial shareholding did not prevent him being an employee. The question was whether the definition treated the definitions of employee and director as coterminous. The definition did not equate the two ideas; the definition of an employee only 'included' that of an employee. A retirement either as director or as employee was sufficient. He had retired as an employee.
Income and Corporation Taxes Act 1988 600 - Finance Act 1970
1 Cites
[ House of Lords ] - [ Bailii ]
Williams (Deceased) -v- Inland Revenue [2003] UKSC SPC00392
11 Dec 2003
SCIT
Income Tax
[ Bailii ]
Allock -v- Hm Inspector of Taxes [2003] UKSC SPC00396
29 Dec 2003
SCIT
Income Tax
[ Bailii ]
Murat -v- Hm Inspector of Taxes [2003] UKSC SPC00394
29 Dec 2003
SCIT
Income Tax
[ Bailii ]
Red Discretionary Trustees -v- Hm Inspector of Taxes [2003] UKSC SPC00397
29 Dec 2003
SCIT
Income Tax
[ Bailii ]
