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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: 1997 To: 1997

This page lists 12 cases, and was prepared on 02 April 2018.

 
S v S (Inland Revenue: Tax Evasion) [1997] 2 FLR 774
1997
FD

Taxes Management

1 Citers


 
Regina v Inland Revenue Commissioners Ex Parte Roux Waterside Inn Ltd Gazette, 23 April 1997; Times, 23 April 1997
23 Apr 1997
QBD

Financial Services, Taxes Management
The transfer of pension to a new scheme for tax purposes fell foul of anti avoidance provisions.

 
Commissioners of Inland Revenue v McGuckian Times, 20 June 1997; Gazette, 09 July 1997; [1997] UKHL 22; [1997] 1 WLR 991; [1997] 3 All ER 817
21 May 1997
HL
Lord Steyn, Lord Browne-Wilkinson
Income Tax, Taxes Management
Steps which had been inserted into a commercial transaction, but which had no purpose other than the saving of tax are to be disregarded when assessing the tax effect of the scheme. The modern approach to statutory construction is to have regard to the purpose of a particular provision and interpret its language, so far as possible, in a way which best gives effect to that purpose. The particular vice of formalism in the interpretation had been the insistence of the courts on treating every transaction which had an individual legal identity as having its own separate tax consequences, whatever might be the terms of the statute. It was: "those two features - literal interpretation of tax statutes and the formalistic insistence on examining steps in a composite scheme separately - [which] allowed tax avoidance schemes to flourish." Lord Browne-Wilkinson: “The approach pioneered in Ramsay and developed in later decisions is an approach to construction, viz. that construing tax legislation, the statutory provisions are to be applied to the substance of the transaction, disregarding artificial steps in the composite transaction or series of transactions inserted only for the purpose of seeking to obtain a tax advantage. The question is not what was the effect of the insertion of the artificial steps but what was its purpose. Having identified the artificial steps inserted with that purpose and disregarded them, then what is left is to apply the statutory language of the taxing Act to the transaction carried through stripped of its artificial steps.”
Income and Corporation Taxes Act 1970 478
1 Cites

1 Citers

[ House of Lords ] - [ Bailii ]

 
 Jenks v Dickinson (Inspector of Taxes); ChD 16-Jun-1997 - Times, 16 June 1997; [1997] STC 853
 
Johnson v Blackpool General Commissioners; Johnson and Another v Same Times, 11 July 1997
11 Jul 1997
CA

Administrative, Taxes Management
Penalties of pounds 2,000 for failure to produce books for inspection at sensible time as required were entirely appropriate.
General Commissioners (Jurisdiction and Procedure) Regulations 1994 (1994 No 1812)

 
McNiven (Inspector of Taxes) v Westmoreland Investments Ltd Times, 19 August 1997
19 Aug 1997
ChD

Income Tax, Taxes Management
Loans made between associated companies for the sole purpose of creating a charge to tax were ineffective as avoidance scheme.
Income and Corporation Taxes Act 1988 338
1 Citers


 
AP MP and TP v Switzerland 19958/92; (1997) 26 EHRR 541; [1997] ECHR 50; [1997] ECHR 50
29 Aug 1997
ECHR

Human Rights, Taxes Management, Crime
Hudoc Judgment (Merits and just satisfaction) Violation of Art. 6-2; Not necessary to examine Art. 6-1; Not necessary to examine Art. 6-3; Costs and expenses award - Convention proceedings
Fines were imposed on the applicants in respect of tax evasion by their late husband and father. The Court reaffirmed the three criteria to be taken into account for the purposes of classification and reiterated that the concept of "criminal charge" within the meaning of Article 6 is an autonomous one. Reference was made to the nature and severity of the penalty risked, and found that the fines were not inconsiderable. Held: As regards the nature of the offence, tax legislation lays down certain requirements, to which it attached penalties in the event of non-compliance. The penalties, taking the form of fines, are not intended as pecuniary compensation for damages but are essentially punitive and deterrent in nature. As regards the classification of the proceedings under national law, the Court attaches weight to the findings of the highest court in the land, the Federal Court, in its judgment in this case, that the fine in question was 'penal' in character and depended on the 'guilt' of the offending taxpayer. Having regard to the above Article 6 was applicable nder its criminal head. Inheritance of the guilt of the dead is not compatible with the standards of criminal justice in a society governed by the rule of law.
European Convention on Human Rights 6
1 Citers

[ Bailii ] - [ Bailii ]
 
Johnson v Blackpool General Commissioners and Others Gazette, 10 September 1997
10 Sep 1997
CA

Income Tax, Taxes Management
Time specified by tax payer for inspection of documents must be reasonable; no compliance in requiring inspection at just before midnight.


 
 Dorsch Consult Ingenieursgesellschaft v Bundesbaugesellschaft Berlin mbH; ECJ 17-Sep-1997 - [1997] EUECJ C-54/96; [1997] ECR I-4961
 
The National and Provincial Building Society, The Leeds Permanent Building Society And The Yorkshire Building Society v The United Kingdom 21449/93; 21319/93; [1997] ECHR 87; 21675/93; [1997] STC 1466; 69 TC 540; [1997] BTC 624; (1998) 25 EHRR 127; [1998] HRCD 34
23 Oct 1997
ECHR

Human Rights, Taxes Management
ECHR United Kingdom – applicants’ legal claims to restitution of monies paid under invalidated tax provisions extinguished under the effects of retrospective legislation (section 53 of Finance Act 1991 and section 64 of Finance (No. 2) Act 1992)
Finance Act 1991 53 - Finance (No 2) Act 1992 64
[ Bailii ]
 
Regina v Commissioners for Inland Revenue ex parte Kenneth Philip Robinson [1997] EWHC Admin 944
30 Oct 1997
Admn

Taxes Management

[ Bailii ]
 
Regina v Commissioners of Inland Revenue ex parte Michael Bishopp (for and on Behalf of Partners In Price Waterhouse (a Firm)) [1997] EWHC Admin 1156; [1999] STC 531
18 Dec 1997
Admn

Taxes Management, Litigation Practice

1 Citers

[ Bailii ]
 
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