Interest upon a loan by a banker to a customer for a period of less than a year is not within the words ‘ any yearly interest of money or any annuity or other annual payment ‘ in 16 and 17 Viet. c. 34, s. 40, and therefore the customer is not entitled to deduct … Continue reading Sadler v the South Staffordshire and Birmingham District Steam Tramways Co: CA 26 Jun 1889
Lord Denning MR said: ‘The words ‘short loan’ are not used in the statute: it is a mistake to place too much emphasis on them. The real question is whether the interest payable is ‘yearly interest of money’. Interest is ‘yearly interest of money’ whenever it is paid on a loan which is in the … Continue reading Corinthian Securities Ltd v Cato: CA 1970
Income Tax – Exemptions and Reliefs – Trade loss relief for loss made in the trade of farming – Whether a ‘loss in the trade in each of the previous 5 tax years’ (Income Tax Act 2007 s 67(2)) – Appeal dismissed [2015] UKFTT 661 (TC) Bailii England and Wales Income Tax Updated: 08 January … Continue reading Donaldson v Revenue and Customs: FTTTX 14 Dec 2015
FTTTx INCOME TAX- whether a capital loss was available for offset against net income – sections 131 and 132 of the Income Tax Act 2007 – held that the loss was an allowable loss on the basis that the appellant was ordinarily resident during part of the tax year – appeal allowed [2015] UKFTT 466 … Continue reading Carey v Revenue and Customs: FTTTx 14 Sep 2015
Taxation of assets transferred abroad [2021] EWCA Civ 1438 Bailii, Judiciary Income Tax Act 2007 England and Wales Income Tax Updated: 29 December 2021; Ref: scu.668370
FTTTX Income Tax – Loss relief for farming losses – Correct application of sections 67 and 68 Income Tax Act 2007 – Appeal refused. [2015] UKFTT 89 (TC) Bailii England and Wales Income Tax Updated: 28 December 2021; Ref: scu.544564
FTTTx INCOME TAX – loss relief – section 66 Income Tax Act 2007 – whether trades carried on on a commercial basis – whether trades carried on with a view to the realisation of profits – no – appeal allowed by consent in relation to two tax years where assessments were out of time – … Continue reading Patel v Revenue and Customs: FTTTx 9 Jan 2015
Income Tax – Loss relief for farming losses – Correct application of sections 67 and 68 Income Tax Act 2007 – Appeals allowed [2014] UKFTT 940 (TC) Bailii England and Wales Income Tax Updated: 22 December 2021; Ref: scu.537673
FTTTx INCOME TAX – whether the Tribunal has jurisdiction over the Respondents’ decision to refuse exercising any discretion to accept loss relief under sections 64 and 72 of income tax act 2007 outside the time limited specified in the legislation [2014] UKFTT 851 (TC) Bailii Income Tax Act 2007 64 72 England and Wales Income … Continue reading Chauhan and Another v Revenue and Customs: FTTTx 28 Aug 2014
FTTTx Income Tax -Self Assessment Tax Return – Appeal against Closure Notice – loss relief – section 66 Income Tax Act 2007 – was trade carried on with a view to the realisation of profits – no – appeal dismissed [2014] UKFTT 730 (TC) Bailii Income Tax Act 2007 66 Income Tax Updated: 20 December … Continue reading Thorne v Revenue and Customs: FTTTx 30 Jul 2014
FTTTx Income Tax – Interest payments made by United Kingdom company to offshore trusts/companies – Whether interest ‘arising in the United Kingdom’ within the meaning of s 874 Income Tax Act 2007 – Whether unpublished decision of Special Commissioner should be cited – Effect of citation of unpublished decision of Special Commissioner on subsequent decision … Continue reading Ardmore Construction Ltd v Revenue and Customs: FTTTx 13 May 2014
Income Tax/Corporation Tax : Losses – – sideways relief for farming losses – application of sections 67 and 68 Income Tax Act 2007 – reasonable expectation of profits test – appeal allowed [2018] UKFTT 453 (TC) Bailii England and Wales Income Tax Updated: 28 November 2021; Ref: scu.622364
FTTTx INCOME TAX – loss relief – section 66 Income Tax Act 2007 – whether trade carried on with a view to the realisation of profits – no – appeal dismissed [2013] UKFTT 374 (TC) Bailii Income Tax Act 2007 66 England and Wales Income Tax Updated: 17 November 2021; Ref: scu.513512
References: [2015] UKUT 416 (TCC) Links: Bailii UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 … Continue reading Derry, Regina (on The Application of) v Revenue and Customs; UTTC 28 Jul 2015
No re-opening after closure notices The taxpayer had purchased software licences (SLA), and set out to claim the full cost against its tax liabiilities under the 2001 Act in the first year. The taxpayer said that after the Revenue had issued closure notices, it was not able to re-open the assessments for the year in … Continue reading Revenue and Customs v Tower MCashback Llp 1 and Another: SC 11 May 2011
The taxpayer, a well known film actor, agreed to work through a company for three years being paid andpound;50 per week. The shares were transferred to his wife and accountant. His father in law set up a andpound;100 settlement for the benefit of his children of which his wife and accountant were the trustees. The … Continue reading Crossland v Hawkins: CA 1961
INCOME TAX – transfer of assets abroad – s 739 ICTA 1988, ss 720 and 721 ITA 2007 – exemption from these provisions – s 741 ICTA 1988, s 739 ITA 2007 – purposes of transactions- whether open to First-tier Tribunal to make findings, adverse to the Appellants, as to purposes – yes – whether … Continue reading Davies and Others v Revenue and Customs: UTTC 10 Mar 2020
VAT – Default Surcharges – Section 59(7) and 71 VAT Act 1994 – INCOME TAX — late filing and late payment penalties – paragraphs 23 and 16 of Schedules 55 and 56 to the Finance Act 2009 – forty-one penalties between 2007 and 2017 – issue: reasonable excuse – CEC v Steptoe, Perrin v HMRC … Continue reading Robin St John Sellers v Revenue and Customs (VAT – Default Surcharges): FTTTx 26 Jan 2021
FTTTx INCOME TAX -appeal against a penalty charge under Schedule 24 Finance Act 2007 for an incorrect self assessment return for the year 2009/10- appellant omitted a bonus from his tax return and the penalty in respect of this careless omission is confirmed – in respect of an extra payment from RBS which they left … Continue reading Hunt v Revenue and Customs: FTTTx 8 Dec 2012
FTTTX INCOME TAX – penalty for careless inaccuracy in self-assessment tax return under schedule 24 Finance Act 2007 – carelessness admitted – suspension of penalty – HMRC declined to suspend because of general policy not to suspend penalties for one-off errors – HMRC also did not address suspension condition suggested by Appellant – proposal that … Continue reading Testa v Revenue and Customs: FTTTx 18 Feb 2013
FTTTx INCOME TAX – Penalty – Inaccuracy in tax return leading to understatement of tax (FA 2007 Sch 24) – Whether inaccuracy was ‘careless’ -Whether penalty should be suspended – Appeal dismissed Citations: [2013] UKFTT 140 (TC) Links: Bailii Statutes: Finance Act 2007 Jurisdiction: England and Wales Income Tax Updated: 14 November 2022; Ref: scu.472329
The claimant sought a judicial review of the decision to hold them responsible for necessary works of remediation. They were statutory successors to British Gas Corporation. Held: The legislation clearly attempted to hold the contaminator primarily responsible for works of remediation. Where the contaminating owner was no longer available to pay the cost, its successors … Continue reading National Grid Gas Plc, Regina (on the Application of) v The Environment Agency: Admn 17 May 2006
The claimant was hired in March 2007 under a contract which provided that she was responsible for paying her income tax. Between March 2007 and July 2014, she did not pay tax. The respondent was unaware of this until 2014. There was then a dispute as to whether the claimant was employed or self-employed, and … Continue reading Robinson v His Highness Sheikh Khalid Bin Saqr Al Qasim (Whistleblowing, Protected Disclosures): EAT 4 Feb 2020
fTTTx INCOME TAX – Penalty – Schedule 24 Finance Act 2007 – careless inaccuracy – prompted disclosure – whether inaccuracy careless – whether suspension of penalty appropriate – whether ‘special circumstances’ – interpretation of ‘special circumstances’ – whether HMRC’s decision flawed because of failure to a) consider whether there were special circumstances until after penalty … Continue reading White v Revenue and Customs: FTTTx 1 Jun 2012
Income tax – Schedule 24 Finance Act 2007 – Inaccuracy in tax return – Penalty assessment – Whether careless – yes – Appeal dismissed Citations: [2014] UKFTT 260 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 17 October 2022; Ref: scu.525293
The applicants complained that as an unmarried couple they had been excluded from consideration as adopters. Held: Northern Ireland legislation had not moved in the same way as it had for other jurisdictions within the UK. The greater commitment to traditional family structures did not however justify the difference. The rules were unlawful discrimination.Lord Hoffmann … Continue reading In re P and Others, (Adoption: Unmarried couple) (Northern Ireland); In re G: HL 18 Jun 2008
FTTTx INCOME TAX – penalty assessment – Schedule 24 Finance Act 2007 – whether error on income tax return was careless – whether penalty to be suspended under paragraph 14 Schedule 24 Finance Act 2007 – whether HMRC’s decision not to suspend penalty was flawed – appeal dismissed Citations: [2012] UKFTT 122 (TC) Links: Bailii … Continue reading Hackett v Revenue and Customs: FTTTx 10 Feb 2012
Income Tax – Penalty assessment – Schedule 24 Finance Act 2007 – whether error on income tax return was careless – whether special circumstances under Paragraph 11 of Schedule 24. Appeal refused. Citations: [2011] UKFTT 829 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 28 September 2022; Ref: scu.450932
The bank, based in Switzerland sought tax credits for the activities of its London branch. Held: Although the argument under s243 directly failed, the claim under section 788(3) had to succeed. The Swiss company was entitled to the same tax credits as would have been available to a UK corporation. Judges: Etherton J Citations: Times … Continue reading UBS Ag v HM Revenue and Customs: ChD 7 Feb 2006
FTTTx Income tax — penalty assessment — Schedule 24 Finance Act 2007 — whether error on income tax return was careless — whether penalty to be suspended under paragraph 14 Schedule 24 Finance Act 2007– whether HMRC’s decision not to suspend penalty was flawed Citations: [2011] UKFTT 210 (TC) Links: Bailii Income Tax Updated: 17 … Continue reading Fane v Revenue and Customs: FTTTx 25 Mar 2011
G executed a deed surrendering his life interest in a trust fund in order to vest the property in his two children: the deed did not have that effect because of two errors (one of which was ignoring the fact that his life interest was subject to protective trusts), with the result that the fund … Continue reading Gibbon v Mitchell: ChD 1990
Two widowers complained that the widows bereavement tax allowance given only to women after the death of a husband was discriminatory. Held: Whilst article 14 did not prevent different treatment in order to correct factual inequalities between the sexes, it would be discriminatory if, as here, there was no objective and reasonable justification. The original … Continue reading Hobbs, Richard, Walsh And Geen v United Kingdom: ECHR 14 Nov 2006
The US established a base at Menwith Hill in Yorkshire, and provided educational services through its staff to staff families. The claimant a teacher employed at the base alleged that a report on her was defamatory. The defendant relied on state immunity. Held: A claim in libel was defeated by a claim of sovereign immunity. … Continue reading Holland v Lampen-Wolfe: HL 20 Jul 2000
INCOME TAX – Appellant last working as a doctor in 1998 – Appellant claiming trade loss relief in tax years 2006/07, 2007/08 and 2008/09 in respect of legal expenses to challenge decisions of the General Medical Council regarding his registration as a medical practitioner and continuing medical education expenses -Whether Appellant ‘carried on a trade’ … Continue reading Admirals Locums and Another v Revenue and Customs: FTTTx 26 Aug 2011
FTTTX Income tax – Transaction in securities – Contribution by Company to QUEST – Sale by controlling shareholder of shares to QUEST – Notice under ICTAs.703 to counteract tax advantage – Served after enactment of ITA 2007 – Alternative notice under ITA 2007, s.698 – Which notice effective – Whether tax advantage – Whether tax … Continue reading Grogan v Revenue and Customs: FTTTx 14 Sep 2009
Income Tax – Transaction in securities – Contribution by Company to QUEST – Sale by controlling shareholder of shares to QUEST – Notice under ICTAs.703 to counteract tax advantage – Served after enactment of ITA 2007 – Alternative notice under ITA 2007, s.698 – Which notice effective – Whether tax advantage – Whether tax advantage … Continue reading Grogan v HMRC: UTTC 21 Oct 2010
UTAA The claimant’s appeal to the Upper Tribunal is allowed. The decision of the Newcastle-upon-Tyne First-tier Tribunal dated 30 January 2009 involved an error on a point of law and is set aside. It is appropriate for the Upper Tribunal to re-make the decision on the claimant’s appeal against Newcastle City Council’s decisions dated 8 … Continue reading SD v Newcastle City Council: UTAA 17 Aug 2010
The taxpayer had sought to set off the entire cost of software licences against tax in the year of purchase, and challenged the re-opening of tax assessments after their closure by the Revenue. The Revenue appealed. Held: The Revenue could re-open the assessments, but the taxpayer was able to set off the expense as a … Continue reading Revenue and Customs v Tower MCashback Llp 1 and Another: CA 2 Feb 2010
Gibraltar – The claimant challenged a public housing allocation policy which gave preference to married couples and parents of children, excluding same sex and infertile couples. Held: The aim of discouraging homosexual relationships is equally impermissible under sections 7(1) and 14 of the Constitution of Gibraltar. The suggested aims are incoherent and the means employed … Continue reading Rodriguez v Minister of Housing of The Government and Another: PC 14 Dec 2009
Mrs. Nessa arrived at Heathrow aged 55 having lived all her life in Bangladesh. Her husband, Mr. Mobarak Ali, had lived in the United Kingdom from 1962 until he died in 1975 and when she arrived here, Mrs. Nessa had a right of abode. She hoped to live with her husband’s brother. Her three children, … Continue reading Nessa v Chief Adjudication Officer: HL 3 Nov 1999
Renewed application for permission to pursue a second appeal in order to challenge an order of Lewison J, dated 13 November 2007, upholding a decision of the Special Commissioners that the appellant was domiciled in England and Wales in the relevant tax years. That decision followed the finding by the Special Commissioners that the appellant … Continue reading Gaines-Cooper v Revenue and Customs: CA 23 Oct 2008
Challenge to rules requiring certain minimum levels of income (Minimum Income Requirement – MIR) for allowing entry for non-EEA spouse. Held: The challenges udder the Human Rights Act to the Rules themselves failed. Nor did any separate issue of discrimination arise under article 14. However, the appendix with instructions for entry clearance officers considering the … Continue reading MM (Lebanon) and Others, Regina (on The Applications of) v Secretary of State and Another: SC 22 Feb 2017
The court considered the availablilty of a first year allowance for the full first year expenditure on software licence agreements. The revenue sought to bring new points on appeal. Held: The LLPs’ appeals on the procedural issue as to the re-opening of the assessments was allowed. Henderson J set out also why he would have … Continue reading Tower Mcashback Llp and Another v HM Revenue and Customs: ChD 13 Oct 2008
The Revenue had published a booklet, IR20, setting out their approach to the interpretation of the phrases ‘residence’ and ‘ordinary residence’. The taxpayer said that this was a more generous definition than the statutory one, and that having acted on it he had a legitimate expectation that the booklet’s interpretation would continue to be applied. … Continue reading Davies and Another, Regina (on The Application of) v Revenue and Customs: SC 19 Oct 2011
The appellant company appealed dismissal of their defence to a claim for unfair dismissal that the employment contract was tainted with illegality. The EAT had heard two cases with raised the question of the effect on unfair dismissal claims of illegality. Held: These were not cases in which false representations had been made. That was … Continue reading Enfield Technical Services Ltd v Payne and Another: CA 22 Apr 2008
The court was asked whether the weight-watchers program which included attendance at a course and a supply of supporting materials was one single standard-rated supply or separate supplies of zero-rated printed materials and standard-rated support services. Held: The court asked whether if the tribunal was mistaken as to the law the court should overrule the … Continue reading HM Revenue and Customs v Weight Watchers (UK) Ltd: ChD 21 Jan 2008
SCIT INCOME TAX – preliminary issues – domicile, residence and ordinary residence in tax years 1992/93 to 2003/2004 – Appellant purchased house in the Seychelles in 1975 and obtained a residency permit in 1976 – Appellant indirectly retained house and assets in England – latterly the Appellant’s wife and son resided in England – whether … Continue reading Gaines-Cooper v Revenue and Customs: SCIT 31 Oct 2006
The House was asked whether an asylum applicant whose original application was determined in Scotland, but his application for leave to appeal rejected in London, should apply to challenge those decisions in London or in Scotland. Held: Such an application must be heard in Scotland save only in exceptional circumstances. The appropriate forum would be … Continue reading Tehrani v Secretary of State for the Home Department: HL 18 Oct 2006
The Revenue sought to disallow for industrial buildings allowance sums expended on warehouse premises which were to be used to store window products imported for use in other manufacturing processes. Held: The Revenue’s appeal succeeded. ‘The question under s.18(1) is whether the warehouse is in use for the purposes of a trade which consists in … Continue reading Revenue and Customs v Maco Door and Window Hardware (Uk) Ltd: ChD 19 Jul 2006
The claimant companies had paid corporation tax under rules which had later been found to be discriminatory. They now sought repayment by virtue of double taxation agreements with the countries in which the parent companies were based. Held: The double agreements required the taxation provisions should not treat worse ‘other similar enterprises of that first-mentioned … Continue reading Boake Allen Ltd and others v HM Revenue and Customs: CA 31 Jan 2006
SCIT CAPITAL ALLOWANCES – industrial buildings allowances – building used to house goods manufactured by the Appellant’s Austrian parent company for sale to wholesalers in the UK to be used in manufacture – whether there was storage – yes – whether part of the Appellant’s trade consists in storage – yes – appeal allowed Citations: … Continue reading Maco Door and Window Hardware (UK) Ltd v Revenue and Customs: SCIT 25 Oct 2005
SCIT DOUBLE TAXATION AGREEMENT – non-discrimination – whether UK permanent establishment of Swiss company entitled to payment of the tax credit on dividends under s 243 Taxes Act 1988 – yes, on the interpretation of the treaty – whether treaty incorporated into UK law by s 788 to give effect to the payment – no … Continue reading UBS Ag v Revenue and Customs: SCIT 7 Jun 2005
The defendant had been made subject to a criminal restraint order so as to preserve his assets pending the outcome of criminal proceedings. He complained that the order affected property which was not his. Held: Such an order could cover property which he had obtained for the benefit of somebody else. What was required was … Continue reading J v Crown Prosecution Service: CA 24 Jun 2005
Appeal by way of case stated against a decision of the General Commissioners as to whether a certain compensation payment received by the appellant under section 31(3) of the Land Compensation Act 1961 was income or capital. The General Commissioners decided that the payment was income. Judges: Briggs J Citations: [2006] EWHC 3046 (Ch) Links: … Continue reading Able (UK) Ltd v Revenue and Customs: ChD 19 Oct 2006
The claimant challenged the forfeiture of its lease by a freeholder which had acquired the registered freehold title but had not yet registered its ownership. The second defendant had forfeited the lease by peacable re-entry for arrears of rent, and created a further lease. Held: The judge was right to hold that, following the transfer, … Continue reading Scribes West Ltd v Relsa Anstalt and others: CA 20 Dec 2004
The court was asked whether a gift of residue to be applied ‘to such objects of benevolence and liberality as the Bishop of Durham in his own discretion shall most approve of’ was valid as being confined to purposes that were charitable. Held: For a non-charitable trust to be given effect at law, the beneficiaries … Continue reading Morice v Bishop of Durham: HL 1805
It is a universal rule that the plaintiff cannot recover more than he has lost and that realities must be considered rather than technicalities. The damages to be awarded for personal injury including loss of earnings should reflect the fact that tax would have been payable on those earnings in a case where the damages … Continue reading British Transport Commission v Gourley: HL 1955
Peer sought declarations that they were the owners, or licensees, of the UK copyright in musical works composed by Cuban nationals, relying on assignments in writing by the composers and in some instances by their heirs. The defendants claimed under other titles. In Cuba laws had been passed to to recover copyrights assigned abroad. Held: … Continue reading Peer International Corporation Southern Music Publishing Company Inc Peermusic (UK) Limited v Termidor Music Publishers Limited Termidor Musikverlag Gmbh and Co Kg -And-Editoria Musical De Cuba: CA 30 Jul 2003
The court was asked to decide whether the taxpayer’s house was his principal home. Buckley LJ discussed the nature of ‘residence’: ‘A man may have homes in more than one country at one time. In such a case, for the purpose of determining his domicile, a further enquiry may have to be made to decide … Continue reading Inland Revenue Commissioners v Bullock: CA 1976
The taxpayer was a barrister. To comply with Bar guidance on court dress, she wore, in court and in and to and from chambers black dresses, suits and shoes and white blouses. The clothing were perfectly ordinary articles suitable for everyday wear. But for her professional requirements she would have not purchased those clothes. She … Continue reading Mallalieu v Drummond: HL 27 Jul 1983
INCOME TAX – penalties for careless inaccuracies – failure by taxpayer to include various items of income in tax return – whether careless – yes in part – whether special circumstances – yes – whether decision of HMRC flawed – yes – whether appropriate to suspend penalties – no – allow appeal in part – … Continue reading Roche v Revenue and Customs: FTTTx 11 May 2012
Although production of a new medical report, or of a new medical opinion, could evidence a relevant change of circumstances, to support the claim that the threshold had been reached so as to allow a review of a decision to grant benefits, it did not in itself suffice to constitute such a change, without which … Continue reading Cooke v Secretary of State for Social Security: CA 25 Apr 2001
The Court was asked whether and in what circumstances a lower court may follow a decision of the Privy Council which has reached a different conclusion from that of the House of Lords (or the Supreme Court or Court of Appeal) on an earlier occasion. Held: The court set out the position in law and … Continue reading Willers v Joyce and Another (Re: Gubay (Deceased) No 2): SC 20 Jul 2016
The claimants sought a declaration that part of the Regulations were invalid, and an infringement of their human rights. The Regulations sought to exempt church schools from an obligation not to discriminate against homosexual teachers. Held: The Regulation was within the scope of the Directive. Though a member state had some freedom in implementing a … Continue reading Regina (Amicus etc) v Secretary of State for Trade and Industry: Admn 26 Apr 2004
Income tax – Schedule D, Cases III and VI – Payments of interest and ground rent incurred when property was being developed – Whether capitalised or paid out of profits or gains brought into charge to tax – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c. 10), j. 170.The … Continue reading Fitzleet Estates Ltd v Cherry: HL 9 Nov 1977
Where an electricity supplier operated a waste plant to generate electricity, but still, the predominant use of the plant was for waste disposal, the rates were not to be calculated under the industry’s own special rules, but under those for the general rating of business premises. An explanatory note may be referred to as an … Continue reading Coventry and Solihull Waste Disposal Company Ltd v Russell: HL 25 Nov 1999
A notice was given to the holder of a waste disposal licence to require certain information to be provided on pain of prosecution. The provision of such information could also then be evidence against the provider of the commission of a criminal offence. Held: Nevertheless, the provision of such information was required in this case, … Continue reading Regina v Hertfordshire County Council, ex parte Green Environmental Industries Ltd and Another: HL 17 Feb 2000
The defendants sought relief for transactions entered into at an undervalue. The bankrupt had entered into charges and an assignment of a loan account in their favour before his bankruptcy, and the trustee had obtained an order for them to be set aside as a fraud on his creditors. Held: To have such orders set … Continue reading Hill (As Trustee In Bankruptcy of Nurkowski) v Spread Trustee Company Ltd and Another: CA 12 May 2006
The court set out the rationale for legal professional privilege: ‘Whether it is described as the right of the client or the duty of the lawyer, this principle has nothing to do with the protection or privilege of the lawyer. It springs essentially from the basic need of a man in a civilised society to … Continue reading AM and S Europe Ltd v Commission of The European Communities: ECJ 18 May 1982
The general burden falls upon a tax payer to provide the information to allow a tax assessment to be made: ‘The element of guess-work and the almost unavoidable inaccuracy in a properly made best of judgment assessment, as the cases have established, do not serve to displace the validity of the assessments, which are prima … Continue reading Bi-Flex Caribbean Ltd v Board of Inland Revenue: PC 1990
Lord Upjohn considered the duty of the court when considering an Act of Parliament: ‘The task of the court is to ascertain the intention of Parliament; you cannot look at the section, still less a subsection, in isolation, to ascertain that intention; you must look at all the admissible surrounding circumstances before starting to construe … Continue reading Regina v Schildcamp: HL 1971
The court may construe a gift as impliedly limited to charitable purposes. Lord Greene MR said: ‘In Williams’ Trustees v Inland Revenue Commissioners the House of Lords has laid down very clearly that in order to come within Lord Macnaghten’s fourth class, the gift must be not only for the benefit of the community but … Continue reading In Re Strakosch: 1949
Two brothers acquired a company and were the sole directors. 19 shares each were acquired by the children with their own money. Two later born children also acquired 19 shares therein with their own money from their respective fathers and others, and that the brothers had no shares. The company developed a site by building … Continue reading Butler v Wildin: 1988
An interest free loan was made to an associated company from the taxpayer’s mother which was then replaced by another interest free loan from the taxpayer. The circle of loans included an interest bearing loan to the taxpayer from the trustees of a settlement made by the taxpayer’s mother in which the taxpayer was interested. … Continue reading Inland Revenue Commisioners v Leiner: 1964
Charitable Company- Directors’ Status and Duties A married couple set up a charitable foundation to assist children in developing countries. When the marriage failed an attempt was made to establish a second foundation with funds from the first, as part of W leaving the Trust. Court approval was obtained, but the court ordered the remaining … Continue reading Lehtimaki and Others v Cooper: SC 29 Jul 2020
The now deceased father had made lifetime gifts to the son. The son now faced substantial liabilities for capital transfer tax, and asked the court to provide for his from the estate under the 1975 Act. Held: The claim failed. The payment of the applicant’s debts was not for his maintenance, because there was nothing … Continue reading In re Dennis (Deceased): 1981
The parties had agreed for the sale and purchase of land and chattels, but had deliberately misdescribed the apportionment so as to reduce tax liability. The purchasers then brought an action for misrepresentation. The vendor replied that the action shoud fail since the contract was tainted with the fraud. Held: The defence failed. The misrepresentation … Continue reading Saunders v Edwards: CA 24 Mar 1986
Ex turpi causa explained The parties had disputed the validity a patent and the production of infringing preparations. The english patent had failed and damages were to be awarded, but a Canadian patent remained the defendant now challenged the calculation of damages for what it said would have been an infringing trade, and pleaded ex … Continue reading Les Laboratoires Servier and Another v Apotex Inc and Others: SC 29 Oct 2014
For a valuation for estate taxes, the value is what a purchaser in the open market would have paid to enjoy whatever rights attached to the property at the relevant date.Lord Russell of Killowen said that a share is the interest of a shareholder in the company measured by a sum of money for the … Continue reading Inland Revenue Commissioners v Crossman: HL 1937
The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an employment. However the jurisdiction in sex discrimination cases was wider, extending to those who ‘contract … Continue reading Percy v Church of Scotland Board of National Mission: HL 15 Dec 2005
Income Tax and Vat – COP9 Investigation – Suppression of Business Income – assessments for under-declared VAT – discovery amendments and closure notice in respect of under-declaration of income tax – penalties for dishonest, and for deliberate and concealed behaviours – ss 60(1) and 73 VAT Act 1994, ss 28B and 30B Taxes Management Act … Continue reading Best On Convenience Store (A Firm) v Revenue and Customs: FTTTx 16 Mar 2022
Mutual Knowledge admissible to construe contract The parties had entered into a development contract in respect of a site in Wandsworth, under which balancing compensation was to be paid. They disagreed as to its calculation. Persimmon sought rectification to reflect the negotiations. Held: The appeal succeeded. There were difficulties in construing the contract. The contract … Continue reading Chartbrook Ltd v Persimmon Homes Ltd and Others: HL 1 Jul 2009
Income Tax/Corporation Tax : Penalty – schedule 24 Finance Act 2007 – deliberate inaccuracy in return – appeal dismissed Citations: [2018] UKFTT 229 (TC) Links: Bailii Jurisdiction: England and Wales Income Tax Updated: 14 April 2022; Ref: scu.609277
The appellant had been provided with emergency accommodation after losing her assured shorthold tenancy, but the court was now asked ‘whether the council adopted the correct approach in determining that the accommodation was ‘affordable’ for those purposes.’ Held: Her appeal was granted. The 1996 Order requires the authority to take into account all sources of … Continue reading Samuels v Birmingham City Council: SC 12 Jun 2019
Separated parents shared the care of their child. The father complained that all the Child Tax Credit was given to the mother. Held: The appeal failed. Although the rule does happen to be indirectly discriminatory against fathers, the complaint would be exactly the same if it did not discriminate between the sexes. Mothers who share … Continue reading Humphreys v Revenue and Customs: SC 16 May 2012
The claimant appellant alleged that properties she owned were transferred to the first defendant under undue influence or other unconscionable conduct by the second and third defendants. The claim was dismissed. Three years later she claimed to set that judgment aside having been obtained by fraud. To support the allegation she brought evidence not available … Continue reading Takhar v Gracefield Developments Ltd and Others: SC 20 Mar 2019
The 1987 Regulations provided additional benefits for disabled persons, but excluded from benefit those who had nowhere to sleep. The claimant said this was irrational. He had been receiving the disability premium to his benefits, but this was cancelled when he lost his home. Held: The appeal was dismissed. The disabilty premium, as part of … Continue reading RJM, Regina (on the Application of) v Secretary of State for Work and Pensions: HL 22 Oct 2008
Standing to Claim under A1P1 ECHR The appellants had written employers’ liability insurance policies. They appealed against rejection of their challenge to the 2009 Act which provided that asymptomatic pleural plaques, pleural thickening and asbestosis should constitute actionable harm for the purposes of an action of damages for personal injury. Held: The insurers’ appeals failed. … Continue reading AXA General Insurance Ltd and Others v Lord Advocate and Others: SC 12 Oct 2011
Several lone parents challenged the benefits cap, saying that it was discriminatory. Held: (Hale, Kerr LL dissenting) The parents’ appeals failed. The legislation had a clear impact on lone parents and their children. The intention was to encourage claimants back into work. It was said that thus contradicted the other policy of providing no free … Continue reading DA and Others, Regina (on The Application of) v Secretary of State for Work and Pensions: SC 15 May 2019
The parties sought to rectify a deed of family arrangement varying a will. The variation deed had had several mistakes which in fact increased the sum of Inheritance Tax owed. HMRC refused to accept the rectification deed unless approved by the court. Held: The request for rectification was granted. The claimant had demonstrated a specific … Continue reading Ashcroft v Barnsdale and Others: ChD 30 Jul 2010
The applicant was a Pakistani seaman who had deserted from his ship and his presence in the UK was unlawful under the 1962 Act. He nevertheless claimed to be entitled to enter and remain as a person who had been ordinarily resident here for two years. Held: The court rejected his claim: ‘The point turns … Continue reading In re Abdul Manan: CA 1971
FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – overpayment by employer of amount paid on account of sums they should have deducted under PAYE – whether excess repayable to employee directly – no – Reg 185 Income Tax (PAYE) Regulations 2003 Penalty – whether penalty correctly applied for deliberate and concealed behaviour in relation to errors … Continue reading Ward v Revenue and Customs: FTTTx 20 Jun 2016
PAC sought to recover excess advance corporation tax paid under a UK system contrary to EU law. It was now agreed that some was repayable but now the quantum. Five issues separated the parties. Issue I: does EU law require the tax credit to be set by reference to the overseas tax actually paid, as … Continue reading Prudential Assurance Company Ltd v Revenue and Customs: SC 25 Jul 2018
The claimants challenged the 2004 Order which prevented their return to their homes on the Chagos Islands. The islanders had been taken off the island to leave it for use as a US airbase. In 2004, the island was no longer needed, and payment had been made (ineffectively) to assist the dispossessed islanders, but an … Continue reading Bancoult, Regina (on the Application of) v Secretary of State for Foreign and Commonwealth Affairs (No 2): HL 22 Oct 2008
The appellant convicted of a racially-aggravated vicious murder. Since conviction he had spent almost five years in segregation from other prisoners. The appellant now alleged that some very substantial periods of segregation had been in breach of the prison rules and of his Human Rights. Time limits for authorisation had not been complied with. Held: … Continue reading Shahid v Scottish Ministers (Scotland): SC 14 Oct 2015
FTTTx INCOME TAX – penalties for careless inaccuracies – failure by taxpayer to include various items of income in tax return – whether careless – yes- whether decision of HMRC flawed – yes – whether appropriate to suspend penalties – yes – allow appeal in part – Schedule 24, Finance Act 2007 [2015] UKFTT 445 … Continue reading Patel v Revenue and Customs: FTTTx 7 Sep 2015
EAT Disability Discrimination : Compensation Assessment of pension loss 1. The Employment Tribunal did not err in law in declining to discount the award of pension loss to take into account the chance that the Claimant would obtain work as a teacher and thereby gain access to a final salary pension scheme again. It was … Continue reading Chief Constable of Northumbria Police v Erichsen: EAT 9 Sep 2015
In each case the local authority sought to recover possession of its own land. In the Lambeth case, they asserted this right as against an overstaying former tenant, and in the Leeds case as against gypsies. In each case the occupiers said that the recovery of possession interfered with their right respect for their family … Continue reading Kay and Another v London Borough of Lambeth and others; Leeds City Council v Price and others and others: HL 8 Mar 2006
Ban on Prisoners talking to Journalists unlawful The two prisoners, serving life sentences for murder, had had their appeals rejected. They continued to protest innocence, and sought to bring their campaigns to public attention through the press, having oral interviews with journalists without undertakings from the journalists not to publish any element of the interview. … Continue reading Regina v Secretary of State for The Home Department Ex Parte Simms: HL 8 Jul 1999
The inspector issued a notice requiring production of certain documents. The respondents refused to produce them, saying that they were protected by legal professional privilege. Held: Legal professional privilege is a fundamental part of ensuring human rights as a right of privacy, and is recognised in European law (A M and S Europe Ltd). A … Continue reading Regina v Special Commissioner And Another, ex parte Morgan Grenfell and Co Ltd: HL 16 May 2002
