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: 2000 To: 2000
This page lists 9 cases, and was prepared on 02 April 2018.
Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland Times, 27 June 2000
27 Jun 2000
CA
Banking, Taxes Management
An application to the commissioner for special authority and consent to inspect bank accounts could be signed by an officer having that authority; for these purposes there was no need to distinguish between an order and a decision and might be oral. A decision refusing such an application on the grounds that it was not signed by the Board was incorrect, and there should be no need to renew the application.
Taxes Management Act 1970 20(8A)
Regina v Inland Revenue Commissioners, Ex Parte Davis Frankel and Mead (A Firm) Times, 11 July 2000
11 Jul 2000
QBD
Taxes Management
The power of the Board of the Inland Revenue to issue notices requiring information was both draconian and intrusive. Nevertheless it was proper to issue a notice to a respectable firm of solicitors who had acted over the years for the tax payer under investigation, might well put a substantial burden upon them, but could nevertheless be delegated to a tax inspector acting as special compliance officer. The power to delegate was not limited by the later Act.
Inland Revenue Regulation Act 1980 4(A) - Finance Act 1976 - Taxes Management Act 1970 20
Regina v A Special Commissioner, ex parte Morgan Grenfell and Co Ltd Gazette, 15 December 2000; Times, 22 November 2000; [2000] EWHC Admin 415
8 Nov 2000
Admn
Taxes Management, Legal Professions
The rights of the inspectors to demand papers under the Act could override the protection of legal privilege which might otherwise be given to them. Construing the Act as a whole it was clear that legal professional privilege was not respected save where expressly preserved.
Taxes Management Act 1970
1 Citers
[ Bailii ]
Regina v Commissioners of Customs and Excise, Ex Parte Building Societies Ombudsman Co Ltd Times, 08 November 2000
8 Nov 2000
CA
Taxes Management, VAT
Law had been introduced which restricted retrospectively the ability of taxpayers to reclaim overpaid VAT to a period of three years. Such legislation did not however allow the Commissioners to seek to recover repayments already repaid in the period immediately before the legislation came into effect.
Provisional Collection of Taxes Act 1986
Griffin v Citibank Investments Ltd Times, 14 November 2000; Gazette, 23 November 2000
14 Nov 2000
ChD
Taxes Management, Contract
Where there existed properly constituted documents recording a contract, the court could not go behind them to discover the real transaction. The rules in Ramsay is not a special set of principles restricted to issues in determining the legal effect for taxation of a series of transactions, but rather part of general rules. In this case no steps had been introduced into the transaction whose only purpose was to reduce tax liability, and they could not be seen as one composite whole.
1 Cites
Inland Revenue Commissioners v Oce Van Der Bgrinton Nv Times, 21 November 2000
21 Nov 2000
ChD
European, Taxes Management
The question of how to balance double taxation provisions when considering deduction of tax at source under such an agreement with a member from dividends paid by a UK company to its Dutch parent is one to be settled by the European court. This was a question of whether this constituted a 'withholding tax' forbidden by the Directive.
UK/Netherlands Double Taxation Agreement
Regina v Criminal Cases Review Commission, ex parte Hunt Times, 24 November 2000; [2001] QB 1108
24 Nov 2000
CA
Lord Woolf CJ
Taxes Management, Criminal Practice
The Commissioners of the Inland Revenue did have power to conduct a prosecution at the Crown Court without first obtaining the consent of the Attorney General, even though it was a police officer had actually laid the charge. A prosecution was conducted on behalf of a police force where the force had been involved in investigation, arrest, and charge. The charge alone was insufficient. The Court of Appeal should be reluctant to allow too many challenges of the discretion allowed the Criminal Cases Review Commission.
Lord Woolf CJ spoke in support of the common law power of the Inland Revenue Commissioners to bring prosecutions: "Great importance has always been attached to the ability of an ordinary member of the public to prosecute in respect of breaches of the criminal law. If an ordinary member of the public can bring proceedings for breaches of the criminal law, it would be surprising if the Inland Revenue were not in a similar position."
Prosecution of Offences Act 1985 3 (2)
1 Cites
1 Citers
Eagerpath Ltd v Edwards (HM Inspector of Taxes) Times, 23 January 2001; Gazette, 01 February 2001; [2000] EWCA Civ 327; [2000] EWCA Civ 328
14 Dec 2000
CA
Corporation Tax, Taxes Management
Where the special commissioner had determined that the dispute had been concluded by agreement, the taxpayer was precluded from appealing that decision claiming an "error or mistke" That issue was not one relating to the computation of profits in such a way as to bring the matter within the exception to the section.
Taxes Management Act 1970 54 33
1 Cites
1 Citers
[ Bailii ] - [ Bailii ]
Carstairs (Inspector of Taxes) v Sykes; ChD 20-Dec-2000 - Times, 20 December 2000