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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 - Other - From: 2004 To: 2004

This page lists 9 cases, and was prepared on 02 April 2018.

 
Williams v Horsham District Council [2004] EWCA Civ 39; Times, 29 January 2004; [2004] 1 WLR 1137; Gazette, 26 February 2004; [2004] RA 49; [2004] 3 All ER 30; [2004] 5 EGCS 147
21 Jan 2004
CA
Lord Phillips of Worth Matravers MR, Buxton, Keene LJJ
Taxes - Other, Rating
The taxpayer owned a cottage where he now lived in retirement. He had been a headmaster at a public school, and had been required to live in the house provided. He sought to assert that the school house had been his main residence and that he was liable to pay council tax only at the reduced rate for the cottage. Held: There was no one definition which would satisfactorily categorise all cases. Usually a main residence would be the dwelling that a reasonable onlooker with knowledge of the material facts would regard as that person's home. At the relevant time, the Williams' never stayed in the cottage. They lived nearby in the school house. The discount should have been allowed at 50%, and the council must repay any excess paid on their demand.
Local Government Finance Act 1992 6(5)
1 Cites

1 Citers

[ Bailii ]
 
Carmarthenshire County Council, Regina (on the Application of) v Evans [2004] EWHC 223 (Admin)
23 Jan 2004
Admn

Taxes - Other, Local Government

[ Bailii ]
 
Dispit Ltd v Customs and Excise [2004] UKVAT-Landfill L00019
25 Feb 2004
LndF

Taxes - Other

[ Bailii ]
 
Commissioners of Customs and excise v east Midlands Aggregates Times, 24 May 2004
23 Apr 2004
ChD
Rimer J
Taxes - Other
The company wanted to build an additional warehouse and lorry park. To do so it had to dig out part of a hillside. The material dug out could be used as aggregate, and the commissioners sought to assert it was subject to payment of an aggregates levy. Held: The exemption from the levy was not restricted to the area of the base of the warehouse but extended to the entire buidling site for the proposed works.
Finance Act 2001 24(2)(1)

 
Edgewater Motel Ltd and others v Inland Revenue [2004] UKPC 44
26 Jul 2004
PC
Lord Nicholls of Birkenhead, Lord Hoffmann, Lord Hope of Craighead, Lord Scott of Foscote, Lord Walker of Gestingthorpe
Commonwealth, Taxes - Other
(New Zealand) The question was whether a company selling property under a power of sale included in a charge, was liable to pay GST (New Zealand Goods and Services Tax). Held: 'This language could hardly be clearer. Although a sale by a mortgagee is deemed to be a supply in the course of a taxable activity carried on by the mortgagor, it is the mortgagee who must pay the tax. The judge had sought to limit that liability to any balance left over. In fact the payment of the tax was an incident of the sale and therefore fell to be deducted first, with any balance only then being made available to the charge to discharge the debt secured.
[ Bailii ]
 
Customs and Excise v Ebbcliff Ltd [2004] EWCA Civ 1071
30 Jul 2004
CA
Lord Justice Peter Gibson, Lord Justice Jonathan Parker And Mr. Justice Laddie
Taxes - Other
Landfill tax
Finance Act 1996 PIII
1 Cites

[ Bailii ]
 
Samuels and Samuels Ltd v HM Inspector of Taxes [2004] UKSC SPC00431
20 Sep 2004
SCIT

Taxes - Other
SCIT NATIONAL INSURANCE CONTRIBUTIONS - directors fees paid by related companies - whether companies carrying on business in association - yes - whether reasonably practicable to aggregate the earnings - yes
[ Bailii ]
 
Adojutelegan v Clark (Office of Board) [2004] UKSC SPC00430
21 Sep 2004
SCIT

Taxes - Other
SCIT NATIONAL INSURANCE CONTRIBUTIONS – whether failure to pay Class 3 Contributions within the time limits was the result of the contributor's failure to exercise due care and diligence – yes
[ Bailii ]
 
Humberside Aggregates and Excavations v Customs and Excise [2004] UK L00021
9 Dec 2004
LndF

Taxes - Other

[ Bailii ]
 
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