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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: 2003 To: 2003

This page lists 17 cases, and was prepared on 02 April 2018.

 
In re Inland Revenue Commissioners v Placentini (Defendant) Dayman (receiver), In re Criminal Justice Act 1988, and Taxes Management Act 1970 Times, 10 February 2003
4 Feb 2003
QBD
Lightman J
Taxes Management
The receiver had been appointed under the 1968 Act, to manage the affairs of the defendant on his prosecution for tax fraud. She now sought a declaration as to her personal liability for tax which fell due. She had paid over some £2 million to the court which she had realised. Held: A receiver was not personally liable for tax on the sums realised. Section 75 (Income tax) and section 77 (Capital Gains Tax) of the 1970 Act made her liable as if she were not acting under a court order. The liability to tax was that of the defendant and not that of the receiver. There was no statutory provision to make payment of the tax an expense or incident of the receivership.
Criminal Justice Act 1988 77 - Taxes Management Act 1970 75 77

 
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)
 
Vela Fishing Limited v The Commissioner of Inland Revenue [2003] UKPC 32; Times, 06 May 2003
14 Apr 2003
PC
Lord Steyn, Lord Nolan, Lord Hutton, Lord Scott of Foscote, Lord Walker of Gestingthorpe
Commonwealth, Taxes Management
PC (New Zealand) The case concerned statutes which had codified earlier law, and whether a waiver under one Act was operative also under the other. The tax system would issue an initial assessment, and a later detailed assessment. The taxpayers representative signed a waiver allowing the later assessment to be delayed, but the company now challenged the validity and effect of the waiver. Held: The acts were properly considered as both consolidating and amending acts. As such they should not be construed artificially to accord with previous practice, and the waiver was valid.
[ Bailii ] - [ PC ] - [ PC ]

 
 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
 
Inspector of Taxes v Pumahaven Ltd [2003] EWCA Civ 700; Times, 16 May 2003; Gazette, 17 July 2003
8 May 2003
CA
Peter Gibson, Tuckey, Keene LJJ,
Taxes Management
The taxpayer company wanted to appeal an assessment to corporation tax. It applied for a postponment of some part of the tax pending the appeal. That was refused, and it appealed to the high court. The revenue now appealed that court's decision saying that the court had failed to take heed of one of its arguments. Held: The commissioner had not had regard to an argument put forward by the taxpayer. It was correct to remit the case to a different commissioner rather than to try to redetermine the issue itself. Parliament had specified the special commissioners as the tribunal to make this decision, to hear argument, and to decide how much tax was to be postponed.
Taxes Management Act 1970 56A(4)
1 Cites

1 Citers

[ 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 ]
 
Mount Murray Country Club Ltd and others v Commission of Inquiry Into Mount Murray and Another (1) [2003] UKPC 53; Times, 15 July 2003
7 Jul 2003
PC
Lord Bingham of Cornhill Lord Hoffmann Lord Rodger of Earlsferry Lord Walker of Gestingthorpe The Rt. Hon. Justice Tipping
Commonwealth, Taxes Management, Planning
(Isle of Man) The company appealed an order requiring disclosure of their tax documents to an enquiry. The enquiry into possible corruption had been ordered by the Tynwald. Held: The provisions of the Act protecting tax documents from disclosure were subject to statutory exceptions ("(j) unless required or authorised to do so by any enactment or by order of a court in the Island."). It was wrong to treat it as akin to legal professional privilege, where there would be no balancing exercise. The request fell within the exception and the documents should be produced, and no order should be made to limit their use.
Income Tax Act 1970 (Isle of Man) 106
1 Cites

[ PC ] - [ Bailii ] - [ PC ] - [ PC ]
 
Carvill v Inland Revenue [2003] EWHC 1852 (Admin)
29 Jul 2003
Admn

Taxes Management

[ Bailii ]
 
Lavery v HM Inspector of Taxes [2003] UKSC SPC00375
31 Jul 2003
SCIT

Taxes Management, Costs
SCIT COSTS - Appellant's appeal listed before General Commissioners in 1997 - Inland Revenue identified the Appellant's appeal as a lead case and requested that jurisdiction be transferred to the Special Commissioners - meanwhile appeals of other taxpayers heard by General Commissioners from which Inland Revenue appealed to the High Court - whether the Respondent behaved "wholly unreasonably" in connection with the hearing before the Special Commissioners - no - application dismissed - Special Commissioners (Jurisdiction and Procedure) Regulations 1994 SI 1994 No. 1811 Reg 21(1)
[ Bailii ]
 
Regina v Sewa Singh Gill and Paramjit Singh Gill [2003] EWCA Crim 2256; Times, 29 August 2003; Gazette, 02 October 2003
31 Jul 2003
CACD
Mr Justice Astill Lord Justice Clarke The Common Serjeant
Crime, Taxes Management
The appellants sought to challenge their convictions for cheating the Inland Revenue. They were accused of having hidden assets and income from the revenue. The appellants objected to the use at trial of material obtained in a 'Hansard' interview. At such interview admissions are accepted as a basis for settling civil liabiity, but expressly excluding compromise of any criminal action. Held: The IR statement that the Code of Practice did not apply at this stage was incorrect. Plainly the officers suspected serious crime, and any practice allowing them to obtain evidence without first cautioning the defendant was wrong. However the admission of the evidence would not have had such an adverse effect on the fairness of the proceedings that the court ought not to have admitted it. The judge had adequately directed the jury as to the defendants domicile.
Taxes Management Act 1970 105 - Police and Criminal Evidence Act 1984 Code C s66
1 Cites

[ Bailii ]
 
Mallusk Cold Storage Ltd v Department of Finance and Personnel [2003] NIQB 58; [2003] QBD (NI) 370
29 Aug 2003
QBNI
Coghlan J
Northern Ireland, Equity, Taxes Management
The first plaintiffs constructed premises which were rated as from 1 April 1987. Having taken advice, they appealed the rating assessment on the ground that the premises were industrial premises, and had a nil rateable value. The appeal was rejected, and the first plaintiffs accordingly paid the rates demanded. They then joined with other companies in the cold storage business and obtained an opinion from senior counsel, but after discussion decided that it was not commercially worthwhile to pursue the matter further. In a different case the Lands Tribunal for Northern Ireland held that such premises were indeed industrial premises for rating purposes. The rates paid by the first plaintiffs were refunded, but only as from the date of the decision. The second plaintiffs, who occupied cold storage premises, also received a refund of the rates which they had paid as from the date of the decision. The plaintiffs sought to recover the rates paid prior to that date, relying on Kleinwort Benson. The respondent department accepted that Kleinwort Benson had abrogated the mistake of law rule in cases involving what Lord Goff had described as 'private transactions', but contended that it had not abrogated the rule in cases involving repayment of taxes and other similar public charges. It further contended that Woolwich did not apply, since the demand for the rates was not ultra vires. Coghlan J: a claim for restitution of money paid under a mistake of law was available in respect of sums paid by way of taxes. However, both actions were statute-barred, on the ground that the limitation period started to run when the plaintiffs received senior counsel's opinion, since as from that date they were in a state of doubt as to the state of the law, rather than labouring under a mistake of law.
1 Citers

[ Bailii ]
 
Browallia Cal Ltd, Regina (on the Application Of) v General Commissioners of Income Tax [2003] EWHC 2779 (Admin); Times, 12 November 2003
4 Nov 2003
Admn
Evans-Lombe J
Taxes Management
The taxpayer sought to appeal to the tax commissioners against the decision of the inspector that they had no reasonable excuse for not appealing a loss determination within the thirty days allowed. The commissioners held that their discretion was no wider than that of the inspector. Held: The commissioners were in error. On hearing such an appeal they should act in such an unrestricted way as was necessary to take account of the interests of justice. The existence or absence of a reasonable excuse was not determinative.
Taxes Management Act 1970 49
[ Bailii ]
 
BMBF (No 24) Limited v the Commissioners of Inland Revenue [2003] EWCA Civ 1560; Times, 27 November 2003
6 Nov 2003
CA
Lord Justice Chadwick Lord Justice Rix Lord Justice Simon Brown
Taxes Management, Corporation Tax
The taxpayer, a non-resident, operated a sale and lease back scheme of machinery to be used in its business within the UK. There had been a chain of leases. Held: The court had first to identify the 'relevant lease'. It was the head lease which was the lease of the machinery on which the expemse was reclaimed. In falling foul of section 52, it operated to disallow attraction to the capital allowance claimed.
Capital Allowances Act 1990 42(3)(a) - Taxes Management Act 1970 56A
1 Cites

1 Citers

[ Bailii ]
 
NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue [2003] EWHC 2813 (Ch); Gazette, 29 January 2004; [2004] STC 594
24 Nov 2003
ChD
The Hon Mr Justice Park
Corporation Tax, Taxes Management
UK companies were subsidiaries of companies resident abroad, and complained that they were unable to make group income elections. Held: The prohibition infringed non-discrimination provisions of double taxation agreements - non-discrimination provisions had not been given effect in domestic law in respect of advance corporation tax. It did not greatly matter whether the High Court lacked jurisdiction to decide some of the claims or had a discretion to accept or decline jurisdiction since he would decline to exercise whatever jurisdiction he might have. The most important factor was that 'whether it would be more convenient to commence the entire case in the High Court or not, that is not the system our law provides for the resolution of tax disputes between taxpayers and the Revenue.' It was not 'a major inconvenience' to have two sets of proceedings when they would proceed sequentially and not simultaneously, with the High Court proceedings claiming consequential relief going ahead only if the taxpayers were successful in the proceedings before the special commissioners.
Income and Corporation Taxes Act 1988 247
1 Cites

1 Citers

[ Bailii ]

 
 Collector of Stamp Revenue v Arrowtown Assets Ltd; 4-Dec-2003 - [2003] HKCFA 52; [2004] 1 HKLRD 77; (2003) 6 HKCFAR 517; ACV 4/2003
 
RCI Europe Ltd v Kate Woods (HM Inspector of Taxes) Times, 09 January 2004; [2003] EWHC 3129 (Ch)
16 Dec 2003
ChD
The Hon Mr Justice Lightman
Taxes Management
The company made payments to a former director in return for a severance agreement which restricted his future business activities. Held: Despite the fact that all payments were made only after his employment had been terminated, they remained subject to payment of National Insurance contributions. "the required connection to trigger application of TA section 313 of office or employment with a present, past or future holding embraces a real connection with the termination of such holding or employment. "
Social Security Contributions and Benefits Act 1992 4(4)
1 Cites

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