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.
Taxes Management - From: 1994 To: 1994
This page lists 6 cases, and was prepared on 02 April 2018.
Regina v Inland Revenue Commissioners ex parte Matrix-Securities Ltd [1994] 1 WLR 334
1994
HL
Lord Browne-Wilkinson, Lord Mustill, Lord Templeman
Taxes Management, Estoppel
The House acknowledged the validity of pre-transaction rulings. Such rulings were of assistance both to the respondents and to the taxpayer. Lord Templeman referred to "[t]he trick of circular, self-cancelling payments with matching receipts and payments".
1 Citers
Regina v Hastings and Bexhill General Commissioners, Ex parte Goodacre [1994] STC 799
1994
ChD
Schiemann J
Taxes Management
The General Commissioners had made a procedural error in wrongly refusing to grant an adjournment and, on an application for judicial review, the court quashed the refusal, adding that the fact that the taxpayer might not be successful was not a matter with which the court was concerned: what the court was concerned with was to ensure that the taxpayer had a fair opportunity of presenting his case.
1 Citers
Joint (Inspector of Taxes) v Bracken Developments Ltd Ind Summary, 07 February 1994; Times, 21 January 1994
21 Jan 1994
ChD
Corporation Tax, Taxes Management
A Close company has a duty to notify the Inland Revenue of its liability with regard to loans made to participants.
Taxes Management Act 1988
Sutherland and Others v Gustar (Inspector of Taxes) Ind Summary, 28 February 1994; Gazette, 13 April 1994; Times, 04 March 1994
28 Feb 1994
CA
Income Tax, Taxes Management
One of several partners may appeal against the firm's tax assessment without his partners' approval.
Taxes Management Act 1970 31 56
1 Cites
Regina v Inland Revenue Commissioners Ex Parte Matrix Securities Ltd; HL 14-Mar-1994 - Ind Summary, 14 March 1994; [1994] 1 WLR 334; [1994] STC 272
Petch v Gurney (Inspector of Taxes); CA 8-Jun-1994 - Ind Summary, 11 July 1994; Gazette, 13 July 1994; Times, 08 June 1994; [1994] 3 All ER 731; [1994] EWCA Civ 27; [1994] STC 689