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NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue: ChD 24 Nov 2003

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 … Continue reading NEC Semi-Conductors Limited and Other Test Claimants v The Commissioners of Inland Revenue: ChD 24 Nov 2003

Pirelli Cable Holding NV and Others v Inland Revenue Commissioners: ChD 22 Jan 2003

The Metallgesellschaft case had established that it was contrary to European law to withhold the right to ACT on dividends paid by a UK holding company to a non-Uk subsidiary. The Revenue claimed that that rule did not apply here because the non-Uk subsidiary operated from a country with a double taxation agreement with the … Continue reading Pirelli Cable Holding NV and Others v Inland Revenue Commissioners: ChD 22 Jan 2003

Boake Allen Ltd and others v Revenue and Customs: HL 23 May 2007

The revenue appealed against a decision that provisions which did not allow the defendants, as companies with foreign parents, the right to make group income elections which would have allowed them to pay on their profits to their parent companies free of advance corporation tax, were discriminatory. Held: The discrimination was not on the basis … Continue reading Boake Allen Ltd and others v Revenue and Customs: HL 23 May 2007

Metallgesellschaft Ltd and Others v Inland Revenue Commissioners and Another Hoechst Ag and Another v Same: ECJ 8 Mar 2001

The British law which meant that non-resident parent companies of British based businesses were not able to recover interest on payments of advance corporation tax, was discriminatory against other European based companies. Accordingly the law was . .

Neil Martin Ltd v Revenue and Customs Commissioners: 28 Sep 2006

The claimant sought damages from the revenue for their failure properly to process his claim for a sub-contractor’s certificate which had led to losses. Held: The revenue owed no common law duty of care to the claimant and nor were damages claimable under the section, and the claim failed. The Act imposed no statutory time … Continue reading Neil Martin Ltd v Revenue and Customs Commissioners: 28 Sep 2006

Pirelli Cable Holding Nv and others v Inland Revenue: HL 8 Feb 2006

Under s247 of the 1988 Act, a company paying dividends to a parent company need not withhold ACT. This option was not offered where either subsidiary or parent was not UK resident until the decision in Hoechst which found the restriction contrary to European law. The Revenue now appealed a decision allowing recovery of the … Continue reading Pirelli Cable Holding Nv and others v Inland Revenue: HL 8 Feb 2006

HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008

The court was asked whether the Commissioners had been correct to disallow in a closure notice, the attribution in part to income in the year 2000-01 of expenses incurred by the trustees of a United Kingdom resident discretionary trust. The expenses claimed were (i) trustees’ fees, (ii) investment management fees, (iii) bank charges, (iv) custodian … Continue reading HM Revenue and Customs v Trustees of the Peter Clay Discretionary Trust: CA 19 Dec 2008