Income Tax - law-index@swarb.co.uk
David Swarbrick
Income Tax - law-...@swarb.co.uk
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Area
Case Title
Court
Report
Report Date
Ratio Decidendi
Act/Statutory Instrument/Case
Income Tax
Clark (Inspector of Taxes) v Trustees of the BT Pension Scheme et al
ChD
Times
16-Oct-98
Where pension fund trustees engaged in the sub-under-writing of share
issues in return for commission payments they became engaged in a trade
and were liable to taxation on the profits
Income and Corporation Taxes Act 1988 Sch D Case 1
Income Tax
Memec plc v Inland Revenue Commissioners
CA
Times
01-Jul-98
Double taxation relief was not available where money earned by German
Company on German trading was transferred to English company in silent
partnership, since it was not a payment of dividends
Income and Corporation Taxes Act 1988 Part XVIII
Income Tax
Major (Inspector of Taxes) v Brodie & an
ChD
Times
18-Mar-98
Interest relief against tax was allowed to residents in England farming
in partnership in Scotland on interest payments on loan
Income and Corporation Taxes Act 1988 353(1) 362(1)(b)
Income Tax
Hurley v Taylor (Inspector of Taxes)
ChD
Times
10-Feb-98
Capital assessments issued by Inland Revenue sufficient evidence until
answer by taxpayer and doubts raised even though not accepted
Taxes Management Act 1970 36
Income Tax
Jaggers (trading as Shide trees) v Ellis (Inspector of Taxes)
ChD
Times
10-Dec-97
Growing of trees as Christmas trees was not use of land as forestry,
but rather gardening nursery; was not use for timber
Income and Corporation Taxes Act 1988 53
Income Tax
Jaggers (Trading as Shide Trees) v Ellis (Inspector of Taxes)
ChD
Gazette
03-Dec-97
Growing of Christmas trees was not growing woodland, rather nursery,
and tax benefits were lost accordingly
Income and Corporation Taxes Act 1988 53 SchD 1
Income Tax
Edmunds v Coleman (Inspector of Taxes)
ChD
Times
25-Nov-97
Change in hours of part time occupation to full time did not constitute
a material change so as to constitute following new profession
Income Tax
Edmunds v Coleman (Inspector of Taxes)
ChD
Gazette
19-Nov-97
Increase of percentage of time from part to full time occupation could
not constitute material change and treatable as new profession
Income Tax
EMI Group Electronics Ltd v Coldicutt (Inspector of Taxes)
ChD
Times
14-Nov-97
Payments made in lieu of termination notice were taxable because right
to make reserved in contract of employment
Income and CorporationTaxes Axt 1988 19(1)
Income Tax
EMI Group Electronics Ltd v Coldicutt (Inspector of Taxes)
ChD
Gazette
12-Nov-97
Payments made in lieu of termination notice were taxable because right
to make reserved in contract of employment
Income and CorporationTaxes Axt 1988 19(1)
Income Tax
National and Provincial Building Society; Leeds Permanent Building
Society and Yorkshire Building Soc v United Kingdom
ECHR
Times
06-Nov-97
No breach of human rights by retrospective removal of right to reclaim
overpaid tax; general power of government to impose and collect tax
European Convention on Human Rights Protocol 1 Art 1
Income Tax
Johnson v Blackpool General Commissioners et al
CA
Gazette
10-Sep-97
Time specified by tax payer for inspection of documents must be
reasonable; no compliance in requiring inspection at just before
midnight
Income Tax
McManus v Griffiths (Inspector of Taxes) v McManus (Diane) v Same
ChD
Gazette
03-Sep-97
Golf club steward providing catering services to club is self employed
not employee for tax purposes, despite contract of employment
Income Tax
McNiven (Inspector of Taxes) v Westmoreland Investments Ltd
ChD
Times
19-Aug-97
Loan made between associated companies for sole purpose of creating
charge to tax were ineffective as avoidance scheme
Income & Corporation Taxes Act 1988 338
Income Tax
McManus (John) v Griffiths (Inspector of Taxes) v McManus (Diane) v
Same
ChD
Times
05-Aug-97
Golf club steward providing catering services to club is self employed
not employee for tax purposes, despite contract of employment
Income Tax
Inland Revenue Commissioners v Willoughby
HL
Gazette
23-Jul-97
Rules disallowing transfer of assets abroad to avoid income tax do not
apply where taxpayer is not ordinarily resident here
Income and Corporation Taxes Act 1988 739
Income Tax
Inland Revenue Commissioners v Willoughby
HL
Times
16-Jul-97
Rules disallowing transfer of assets abroad to avoid income tax do not
apply where taxpayer is not ordinarily resident here
Income and Corporation Taxes Act 1988 739
Income Tax
Inland Revenue Commissioners v McGuckian
HL
Gazette
09-Jul-97
Steps inserted into commercial transaction having no purpose other than
saving of tax are to be disregarded
Income and Corporation Taxes Act 1970 478
Income Tax
Futura Participations SA & an v Administration des Contributions
ECJ
Times
23-Jun-97
Member state may validly restrict tax losses to those incurred in
business activities within its own borders
EC Treaty Art 52
Income Tax
Inland Revenue Commissioners v McGuckian
HL
Times
20-Jun-97
Steps inserted into commercial transaction having no purpose other than
saving of tax are to be disregarded
Income and Corporation Taxes Act 1970 478
Income Tax
Henwood (Inspector of Taxes) v Clarke
ChD
Gazette
21-May-97
An employee changing cars during tax year has to make separate
computations of benefit for each car
Income and Corporation Taxes Act 1988 157, sch 6
Income Tax
R v Commissioners of Inland Revenue, ex parte Ulster Bank Ltd
Times
15-May-97
Inland Revenue notice requiring documents from third party may include
conjectural classes of documents
Taxes Management Act 1970 20(8A)
Income Tax
Henwood (Inspector of Taxes) v Clarke
ChD
Times
14-May-97
Employee changing cars during tax year had to make separate
computations of benefit for each car
Income and Corporation Taxes Act 1988 157, sch 6
Income Tax
McKnigt (Inspector of Taxes) v Sheppard
CA
Times
12-May-97
Legal expenses incurred by professional in defending disciplinary
proceedings are deductible from taxable profits
Income & Corporation Taxes Act 1970 130(a)
Income Tax
Phipps v Income Tax General Commissioners for New Forest West & an
ChD
Times
10-Apr-97
Penalties imposed for refusal to state source of funds was proper
Income Tax
Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Co Ltd &
an
CA
Times
27-Dec-96
Auctioneers required to report trading returns to Inland Revenue
Taxes Management Act 1970 13
Income Tax
Gascoine v Wharton (Inspector of Taxes)
ChD
Times
25-Oct-96
First years trading relief for losses ascribable to year occur not
basis period
Income and Corporation Taxes Act 1988 38(1)
Income Tax
McLaren v Mumford (Inspector of Taxes)
ChD
Gazette
16-Oct-96
Rent paid by pub landlord for flat above pub not wholly expended; not
deductible
Income and Corporation Taxes Act 1988 74
Income Tax
McLaren v Mumford (Inspector of Taxes)
ChD
Times
02-Aug-96
Publican's payment for domestic rental not deductible for income tax
purposes
Income and Corporation Taxes Act 1988 74
Income Tax
Nichols v Gibson (Inspector of Taxes)
CA
Times
09-Jul-96
Severance payment after employee ceased to reside in UK is liable under
Schedule E
Income and Corporation Taxes Act 1970 187
Income Tax
Templeton (Inspector of Taxes) v Jacobs
ChD
Gazette
03-Jul-96
Tax payable no benefits in kind due only when benefit becomes available
Income Tax
Templeton (Inspector of Taxes) v Jacobs
ChD
Times
06-Jun-96
Tax payable no benefits in kind due only when benefit becomes available
Income Tax
McKnight (Inspector of Taxes) v Sheppard; Sheppard v McKnight
CA
Times
21-May-96
Legal costs and fines not deductible - insufficiently connected with
trade
Income and Corporation Taxes Act 1988 74(1)
Income Tax
Deeny et al v Gooda Walker Ltd (in liquidation) (No 2) Albert et al v
Same etc
HL
Gazette
24-Apr-96
Damages payable for negligence of LLoyds agents taxable as business
receipts
Income Tax
Wannell v Rothwell (Inspector of Taxes)
ChD
Times
11-Apr-96
Losses incurred in speculative non-commercial trading not 'trade' for
income tax
Income and Corporation Taxes Act 1988 380
Income Tax
Deeny et al v Gooda Walker Ltd (in liquidation) (No 2) Albert et al v
Same etc
HL
Times
08-Mar-96
Damages payable for negligence of LLoyds agents taxable as business
receipts
Income Tax
Carvill v Inland Revenue Commissioners
ChD
Ind' Summary
19-Feb-96
Remission by high court of tax appeals to general commissioner is a
practical way of dealing with matters
Income Tax
Carvill v Inland Revenue Commissioners
ChD
Times
24-Jan-96
Remission by high court of tax appeals to general commissioner is
practical
Income & Corporation Taxes Act 1988 739
Income Tax
Miners v Atkinson (Inspector of Taxes)
ChD
Gazette
24-Jan-96
Strict application of travel to work expenses rules correct for
consultant
Income Tax
MacArthur (Inspector of Taxes) v Greycoat Estates Mayfair Ltd
ChD
Ind' Summary
18-Dec-95
Interest payments capitalised for stated period deductible as charge on
income
Income & Corporation Taxes Act 1988 338
Income Tax
Miners v Atkinson (Inspector of Taxes)
ChD
Times
28-Nov-95
Travel of consultant to and from home at weekends to place of work not
deductible
Income & Corporation Taxes Act 1988 198-1
Income Tax
Deeny et al v Gooda Walker Ltd et al
CA
Gazette
08-Nov-95
Damages for negligent underwriting taxable as income in hands of
claimants
Income & Corporation Taxes Act 1988 Sch D
Income Tax
Commissioner for Inland Revenue v Mitsubishi Motors New Zealand Ltd -
NZ
PC
Gazette
01-Nov-95
Liability under warranties claimable in year of car sale, though
contingent
Income Tax
Nuclear Electric plc v Bradley (Inspector of Taxes)
CA
Times
27-Oct-95
Investment not part of trading activity of electricity supplier - no
set off
Income Tax
Deeny et al v Gooda Walker Ltd et al
CA
Times
19-Oct-95
Damages recovered in Lloyd's litigation is subject to income tax
trading income
Income Tax
Deeny v Gooda Walker Ltd
CA
Independent
18-Oct-95
Damages paid to Lloyds names for negligence were taxable as trading
income
Income Tax
Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
HL
Times
16-Oct-95
Equipment leased then affixed to lessee's land is not eligible for
capital all's
Income Tax
Inland Revenue Commissioners v Quigley
IHCS
Ind' Summary
04-Sep-95
Insurance payments for private use of Company car cannot be deducted
from tax
Income and Corporation Taxes Act 1988 157 1
Income Tax
Gray (inspector of Taxes) v Seymours Garden Centre (Horticulture)
CA
Gazette
31-Aug-95
'Planteria' in garden centre properly building and does not attract
allowances
Capital Allowances Act 1990 22
Income Tax
Inland Revenue Commissioners v Reed International plc; etc
CA
Times
08-Aug-95
Amendments to employee share option schemes were due Inland revenue
approval
Income & Corporation Taxes Act 1988 135, 185
Income Tax
R v Special Commissioners ex p Inspector of Taxes
QBD
Ind' Summary
24-Jul-95
Evidence of Scots law admitted as question of fact not law - appealable
Income Tax
Gray (Inspector of Taxes) v Seymour's Garden Centre (Horticulture)
CA
Ind' Summary
19-Jun-95
'Planteria' for growing of plants for sale was premises not plant; no
allowance
Income Tax
Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)
CA
Times
31-May-95
Plant house to store plants until sale is not 'plant' for capital
allowance
Capital Allowances Act 1990 22
Income Tax
Wain v Cameron (Inspector of Taxes)
ChD
Ind' Summary
30-May-95
Lump sum paid for author's papers taxable under schedule D in year paid
Income Tax
Wain v Cameron (Inspector of Taxes)
ChD
Gazette
24-May-95
Sale of writers papers without copyright still taxable as professional
income
Income Tax
Griffins (Inspector of Taxes) v Standish
ChD
Ind' Summary
22-May-95
Bonus taxable in year earned, not when actually paid - no power of
choice
Income Tax
Koenigsberger v Mellor (Inspector of Taxes)
CA
Ind' Summary
15-May-95
External Lloyds name does not get retirement annuity relief on
underwriting profit
Income & Corporation Taxes Act 1988 619-1
Income Tax
Profit-Related Pay (Shortfall Recovery) Regulations 1995 /917
Gazette
11-May-95
Full new regulations consolidating and adding interest to unpaid
amounts
Income Tax
Wain v Cameron (Inspector of Taxes)
ChD
Times
02-May-95
Profits from notes and documents created in professional career taxable
under Schedule D
Income Tax
Earlspring Properties Ltd v Guest
CA
Ind' Summary
01-May-95
Not notifying Inland Revenue of loan made Co liable for default
interest
Taxes Management Act 1970 10
Income Tax
Griffin (Inspector of Taxes) v Standish
ChD
Times
25-Apr-95
Bonus earned in one year but payable later is taxable in year earned
Income Tax
Nuclear Electric plc v Bradley (Inspector of Taxes)
ChD
Ind' Summary
10-Apr-95
Interest on funds set aside for future costs was trading income-
liabilities current
Income Tax
Inland Revenue Commissioners v Willoughby & an
CA
Gazette
08-Mar-95
Anti-avoidance provisions do not catch transfer made when Taxpayer was
a non resident
Income Tax
Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Co Ltd
ChD
Gazette
01-Mar-95
Receipt of gross sales proceeds by agent is not receipt of profits
Taxes Management Act 1970 13
Income Tax
Nuclear Electric plc v Bradley (Inspector of Taxes)
ChD
Times
28-Feb-95
Income form investments of funds set aside to be set off against losses
Income & Corporation Taxes Act 1988 393-8
Income Tax
Deeny et al v Gooda Walker Ltd et al
QBD
Ind' Summary
27-Feb-95
Damages received by names for managing agents negligence taxable as
income
Income Tax
Fawcett (Inspector of Taxes) v Special Commissioner & an
ChD
Ind' Summary
13-Feb-95
Auctioneers not liable to provide information demanded by Inland
Revenue on sales
Taxes Management Act 13
Income Tax
Inland Revenue Commissioners v Willoughby & an
CA
Ind' Summary
13-Feb-95
Anti-avoidance provisions do not apply to foreign transfer of funds by
non UK Residents
Income Tax
Nichols v Gibson (Inspector of Taxes)
ChD
Ind' Summary
06-Feb-95
Income taxable in UK despite no duties performed in tax year in UK
Income Tax
Deeny et al v Gooda Walker Ltd et al
QBD
Times
26-Jan-95
Damages payable to LLoyds names are taxable as income - revenue
receipts
Income Tax
Nichols v Gibson
ChD
Gazette
25-Jan-95
Payment made on termination after foreign residence taken up was
taxable
Income Tax
Jarmin (HKIT) v Rawlings
ChD
Ind' Summary
23-Jan-95
Retirement relief available to farmer selling dairy buildings on
retirement
Income Tax
Stolle v High Wycombe General Commissioners
ChD
Times
19-Jan-95
Imposition of maximum penalty for failing to supply particulars was
correct
Income Tax
Jarmin (HKIT) v Rawlings
ChD
Gazette
11-Jan-95
Retirement relief available to farmer selling dairy buildings on
retirement
Income Tax
Inland Revenue Commissioners v Willoughby & an
CA
Times
06-Jan-95
Transfer of assets abroad by person while non resident not caught by
Acts
Income & Corporation Taxes Act 1988 739-741
Income Tax
Fawcett (Inspector of Taxes) v Lancaster Farmers Auction Mart Co Ltd &
an
ChD
Times
31-Dec-94
Auctioneer was not required to report to the Inland Revenue on the
gross receipts of other traders
Taxes Management Act 1970 13
Income Tax
Nichols v Gibson (Inspector of Taxes)
ChD
Times
12-Dec-94
A severance payment made after an employee became foreign resident was
taxable
Income Tax
Wilcock (Inspector of Taxes) v Eve
ChD
Times
07-Dec-94
Payment for loss of share option scheme rights was not taxable
emolument
Income Tax
Melluish (Insp of Taxes) v BMI (#3) Ltd et al
CA
Gazette
19-Oct-94
Leased fixtures given capital allowances by sch 17 of 1985 Act after
1984
Finance Act 1985
Income Tax
Wang v Commissioner of Inland Revenue (Hong Kong)
PC
Gazette
19-Oct-94
Delay on commissioners decision took it outside 'reasonable time' but
decision was still valid
Income Tax
Taxes (Interest rate)(Amendment #2) Regulations 94/1567
Gazette
07-Oct-94
Specifies rate of interests applied to beneficial loans in Swiss
currency
Income Tax
Melluish (Inspector of Taxes) v BMI (No 3) Ltd & related appeals
CA
Ind' Summary
05-Sep-94
Capital allowance's were not available on plant leased to Local
Authority since had become part of land
Income Tax
Melluish (Inspector of Taxes) v BMI (#3) Ltd and related appeals
CA
Times
17-Aug-94
Leased fittings in buildings not owned by lessors and cannot be written
down
Income Tax
R v IRC ex p Barker
QBD
Ind' Summary
25-Jul-94
Interest runs from date of original assessment despite later change
Income Tax
Taxes (Interest Rate)(Amendment) Regulations 94/1307
Gazette
13-Jul-94
New deemed interest rate for loans made to employees and others
Income & Corp Taxes Act 1988 160
Income Tax
Petch v Gurney (Insp. of Taxes)
CA
Ind' Summary
11-Jul-94
Time limit for forwarding case stated is mandatory - no disc to extend
Taxes Management Act 1970 56-4
Income Tax
Petch v Gurney (Inspector of Taxes)
CA
Times
08-Jun-94
C may not extend strict time limits in revenue appeal proceedings
Taxes Management Act 1970 56-4
Income Tax
Clarke (Inspector of Taxes) v Mayo
ChD
Times
08-Jun-94
Retirement relief not lost 4 week gap between disposal & cessation of
business
Finance Act 1985 70-7
Income Tax
R V Inland Revenue Commissioners, ex p S. G. Warburg & Co Ltd
QBD
Times
25-Apr-94
Inspector's decision re basis of valuation of company's stock
reasonable
Income Tax
Sutherland et al v Gustar (Insp. of Taxes)
CA
Gazette
13-Apr-94
Single partner can persist in appeal on assessment against wishes of
partners
Taxes Management Act 1970 31
Income Tax
Melluish (Inspector of Taxes) v BMI(No3) Ltd & related appeals
ChD
Ind' Summary
28-Mar-94
No capital allowance for lease of heating equipment in tenanted
property
Income Tax
Inland Revenue Commissioners v Reed International plc
ChD
Ind' Summary
21-Mar-94
Change in employees share option scheme allowed Inland Revenue to
withdraw approval
Income Tax
National Westminster Bank plc & an v Inland Revenue Commissioners
CA
Gazette
16-Mar-94
Shares not 'issued' till registered for purposes of BES scheme
Income Tax
R v Inland Revenue Commissioners ex p Matrix Securities Ltd
HL
Ind' Summary
14-Mar-94
Tax clearance certificate was properly withdrawn for failure to
disclose fully
Income Tax
Inland Revenue Commissioners v Reed International plc
ChD
Times
10-Mar-94
Inland Revenue may refuse approval to amendment of share option schemes
Income & Corporation Taxes Act 1988
Income Tax
Finance Act 1989 s152 (Appointed Day) Ord. 94/87
Gazette
09-Mar-94
With effect from 1 Feb 1994 - allowing distraint by collectors of Taxes
- sets fees
Income Tax
Sutherland et al v Gustar (Inspector of Taxes)
CA
Times
04-Mar-94
Partner entitled to appeal alone against a joint tax assessment
Income Tax
Melluish (I of T) v BMI (No 3) Ltd (& others)
ChD
Gazette
02-Mar-94
Central heating lease eligible for cap allowances where prop not
tenanted
Income Tax
Sutherland et al v Gustar
CACD
Ind' Summary
28-Feb-94
Single partner may appeal against assessment without partners approval
Income Tax
Smith (Inspector of Taxes) v Woodhouse et al; Fitzpatrick et al v
Commissioners of Inland Revenue (Scotland)
HL
Independent
18-Feb-94
Papers allowance for journalists is taxable - not part of duties to
read
Income Tax
Fitzpatrick v Inland Revenue Commissioners & related appeals (No 2)
HL
Times
18-Feb-94
Journalists paper allowance taxable - not read in performance of duties
Income & Corporation Taxes Act 1970 189-1
Income Tax
Melluish (Inspector of Taxes) v BMI(No3) Ltd & related appeals
ChD
Times
15-Feb-94
No capital allowance for lease of heating equipment in tenanted
property
Finance Act 1971 44-1
Income Tax
Walters (Inspector of Taxes) v Tickner
CA
Gazette
26-Jan-94
Obscure provision not sufficient to displace practice and right of
exemption
Income Tax
R v Inland Revenue Commissioners ex p Matrix Securities Ltd
CA
Gazette
26-Jan-94
Withdrawal of scheme approval after non-disclosure not abuse of power
Income Tax
Joint (Inspector of Taxes) v Bracken Developments Ltd
ChD
Times
21-Jan-94
Close company has a duty to notify Revenue of its liability re loans
Taxes Management Act 1988
Income Tax
National Westminster Bank plc & an v Inland Revenue Commissioners
CA
Times
10-Jan-94
Use of BES scheme avoid IT by financial manipulation was ineffective
Income Tax
Wilson et al v Leek General Commissioners et al
ChD
Times
30-Dec-93
Tax penalty of 21,000 justified as this was not the maximum penalty
Taxes Management Act 1970 51
Income Tax
Hall (Inspector of Taxes) v Lorimer
CA
Gazette
08-Dec-93
Freelance vision mixer self-employed despite short contracts
Income Tax
Hall (Inspector of Taxes) v Lorimer
CA
Times
18-Nov-93
Freelance vision mixer self-employed despite short contracts
Income Tax
Hall (Inspector of Taxes) v Lorimer
CA
Ind' Summary
15-Nov-93
Vision mixer having series of short contracts was self-employed
Income Tax
R v Inland Revenue Commissioners, ex p Matrix Securities Ltd
CA
Times
10-Nov-93
Withdrawal of tax clearance not an abuse of power - failure to disclose
Income Tax
Whittles (Inspector of Taxes) v Uniholdings Ltd (No 2)
ChD
Ind' Summary
08-Nov-93
Case remitted by High Court to commissioner for unprecedented second
time
Income Tax
Lonrho plc v Fayed and Others (No 4.)
CA
Times
27-Oct-93
Persons Tax documents do not have public interest immunity- not
discloseable
Income Tax
R v Inland Revenue Commissioners ex p Matrix Securities Ltd
QBD
Times
22-Oct-93
Tax clearance withdrawn because of non-disclosure - no abuse by Revenue
Income Tax
Gray (Inspector of Taxes) v Seymours Garden Centre
ChD
Ind' Summary
18-Oct-93
Glasshouse 'planteria' to show plants in garden centre was premises not
plant
Income Tax
Lord (Inspector of Taxes) v Tustain; Same v Chapple
ChD
Ind' Summary
18-Oct-93
Co may 'exist wholly ... to trade' even if loan made before starts
trading
Income and Corporation Taxes Act 1988
Income Tax
Mairs (Inspector of Taxes) v Haughey
HL
Gazette
13-Oct-93
Redemption payment is not chargeable to Income tax nor is payment for
contingent right
Income Tax
Gallagher v Jones (Inspector of Taxes)
CA
Gazette
08-Sep-93
No requirement that expenditure be charged to year it technically falls
due
Income Tax
Maidment (Inspector of Taxes) v Kibby
ChD
Gazette
08-Sep-93
Additional business acquired; matter of fact if enlargement of existing
Income Tax
IRC v Herd
HL
Gazette
01-Sep-93
When employer is not obliged to deduct income tax, employee must pay
Income Tax
National Westminster Bank plc & an & Barclays Bank plc & an v IRC
ChD
Ind' Summary
30-Aug-93
Shares were issued by allotment letter not when registered in company
books
Income and Corporation Taxes Act 1988 289
Income Tax
Mairs (Inspector of Taxes) v Haughey
HL
Ind' Summary
16-Aug-93
Lump sum paid to compensate for loss of redundancy rights not emolument
Income Tax
Walters v Tickner (Inspector of Taxes)
CA
Ind' Summary
09-Aug-93
Appeal out of time from assessment allowed where unqualified exemption
Income Tax
National Westminster Bank plc & an v Inland Revenue Commissioners
ChD
Times
06-Aug-93
Business expansion tax plan valid if issued before Income & Corporation
Taxes Act
Income and Corporation Taxes Act 1988 299A
Income Tax
Commissioners of Customs & Excise v Le Rififi Ltd
QBD
Times
02-Aug-93
Assessment covering numerous accounting periods constitutes a single
global assessment
Income Tax
Gallagher v Jones (Inspector of Taxes)
CA
Ind' Summary
26-Jul-93
Commercial Practice is to be followed in apportioning payments under
lease between years
Income Tax
Mairs (Inspector of Taxes) v Haughey
HL
Times
23-Jul-93
Non-Statutory redundancy payment not chargeable to income tax
Income Tax
Satam SA v Minister responsible for the Budget
ECJ
Times
22-Jul-93
Share dividends not consideration for economic activity & so not
subject to VAT
Income Tax
R v Inland Revenue Commissioners ex p Commerzbank
ECJ
Times
21-Jul-93
UK provision on company domicile/taxation is unfair to Overseas
companies
Income Tax
Walters (Inspector of Taxes) v Tickner
QBD
Times
13-Jul-93
Taxpayer may challenge assessment if raised more than 12 months after
relevant year
Income & Corporation Taxes Act 1970-206
Income Tax
Lonrho plc v Fayed and Others (No 4.)
QBD
Times
13-Jul-93
Tax documents with individual subject to public interest immunity- but
to be produced
Income Tax
Inland Revenue Commissioners v Herd
HL
Ind' Summary
12-Jul-93
Recipient of Schedule E income may be directly assessable
Income Tax
Maidment (Inspector of Taxes) v Kibby
ChD
Ind' Summary
12-Jul-93
Business bought to incorporate in existing taxed on preceding year
basis
Income Tax
Maidment (Inspector of Taxes) v Kibby & Ano
ChD
Times
12-Jul-93
Profits taxable as whole for new business purchased and existing
business
Income & Corporation Taxes Act 1970 s154 Income etc Taxes Act 1988 113
Income Tax
Fitzwilliam (Countess) et al v Inland Revenue Commissioners
HL
Times
09-Jul-93
Capital transfer tax avoidance scheme valid
Finance Act 1975 Schedule 5
Income Tax
Gallagher v Jones (Inspector of Taxes) Threlfall v Same
CA
Times
01-Jul-93
Tax accounts must not give misleading picture of trading results
Income & Corporation Taxes Act 1988 381
Income Tax
British Railways Board v Franklin
CA
Ind' Summary
28-Jun-93
Tax/NI Contributions deducted from sick pay not loan; not recoverable
from employee
Income Tax
Inland Revenue Commissioners v Herd
HL
Times
22-Jun-93
Where employer has not deducted tax employee liable to tax assessment
Income & Corporation Taxes Act 1970 209
Income Tax
Finance Act 1991 s58 (Commencement #3) Regulations 93/933
Gazette
16-Jun-93
Provide for treatment of manufactured dividends and interest
Finance 91 58
Income Tax
Moodie v Inland Revenue Commissioners & an; Sotnick v Same
HL
Gazette
16-Jun-93
Pre-arranged system of self cancelling transactions were to be
ineffective for tax purposes. Claims disallowed.
Income Tax
Koenigisberger v Mellor (Inspector of Taxes)
ChD
Ind' Summary
31-May-93
Premiums paid not relevant earnings for annuity relief
InCT88 623-2-c
Income Tax
Sutherland & Partners v Gustar (Inspector of Taxes)
ChD
Ind' Summary
31-May-93
One partner may not appeal assessment against wishes of partners
Taxes Management Act 1970
Income Tax
Sutherland & Partners v Gustar (Inspector of Taxes)
ChD
Ind' Summary
31-May-93
One partner may not appeal assessment against wishes of partners
Taxes Management Act 1970
Income Tax
Earlspring Properties Ltd v Guest (Inspector of Taxes)
ChD
Times
28-May-93
In computing company's tax liability excessive pay not deductible
Income & Corporation Taxes A70 130
Income Tax
R v Commissioners of Inland Revenue,ex p Leeds Permanent Building S etc
ABD
Times
28-May-93
Indemnity costs against government dismissed
Finc91 & Finc92
Income Tax
Hare v Schurek
CA
Times
28-May-93
Private one-off loan by person in business is not a business activity
Consumer Credit Act 74 40
Income Tax
Koenigsberger v Mellor (Inspector of Taxes)
ChD
Times
25-May-93
Premium payment not income derived from the any trade or profession
Income & Corporation Taxes Act 1988 619
Income Tax
Lord (Inspector of Taxes) v Tustain, Same v Chapple
QBD
Times
24-May-93
Management buy-out allowed tax relief on interest on bank loans
InCT88 353 360
Income Tax
Sutherland and Others v Custar (Inspector of Taxes)
ChD
Times
17-May-93
Single partner cannot bring an appeal acting against co-partner's
wishes
Taxes Management Act 1970 56
Income Tax
Gray (Inspector of Taxes) v Seymours Garden Centre
Chd
Ind' Summary
10-May-93
Planetaria building in garden centre is building not plant
Income Tax
Hadlee & An v Commissioner of Inland Revenue (New Zealand)
PC
Gazette
05-May-93
T'payer still liable to tax on share of income of partnership assigned
Income Tax
Moodie v IRC & an; Sotnick v Same
HL
Gazette
07-Apr-93
Self cancelling tax avoidance scheme defeated
I&CT70 52-1
Income Tax
Sheppard & an v IRC
Chd
Gazette
07-Apr-93
Exemption given to Charities is not a tax relief - scheme saved
I&CT70
Income Tax
Sheppard and anor v Inland Revenue Commissioners
ChD
Ind' Summary
05-Apr-93
Charity claiming tax credit not claimng relief so not seeking tax
advntg
I&CT88 703 & 709
Income Tax
Gray Inspector of Taxes v Matheson
Chd
Ind' Summary
22-Mar-93
Inspector of Taxes goes back on agreement based on misleading
information provided by taxpayer
Income Tax
Smith Inspector of Taxes v Woodhouse et al
CA
Independent
16-Mar-93
Journalists can claim costs of newspapers as expenses
Income Tax
Moodie v Inland Revenue Commissioners; Sotnick v same
HL
Ind' Summary
15-Mar-93
Tax avoidance scheme was a nullity
Income & Corporation Taxes Act 1988 348
Income Tax
Threlfall v Jones (Inspector of Taxes) Gallagher v Same
Chd
Gazette
10-Mar-93
Properly incurred expenses allowable against year in which due
Income Tax
Gray (Inspector of Taxes) v Matheson
Chd
Gazette
10-Mar-93
Agreed assessment can be set aside for failure to disclose
Income Tax
Threlfall v Jones Inspector of Taxes, Gallagher v Same
Chd
Ind' Summary
01-Mar-93
Accounting practice
Income Tax
Income Tax (Definition of Unit Trust Scheme) (Amendment No 2)
Regulations 1992/3133
Gazette
24-Feb-93
With effect from 1 Jan 93 Extends definition of Charitable UT schemes
under 88 regulations
Income & Corporation Taxes Act 1988 469-7 Char 60 222A
Income Tax
Kirkby v Hughes
Chd
Ind' Summary
22-Feb-93
Income tax payable on sale of builders 'own' house - trading
Income Tax
Leonard v Blanchard (Insp. of Taxes)
CA
Times
16-Feb-93
Taxation of overseas earnings - airline pilot
Income Tax
Finance (#2) Act 1992 s62 (Comm) Order 92/2642
Gazette
13-Jan-93
Describes arrangements for tax relief on payments of Child Support
Finance Act 1992 63
Income Tax
Kempton v Special Commissioner for Income Tax et al
ChD
Gazette
25-Nov-92
Demand for information not set aside despite 20,000 cost of compliance
Income Tax
Finance Act 1989 s178 (Appointed Day) Order 1992
Gazette
28-Oct-92
With effect from 14 Nov '92 s178 - providing rates of interest on
unpaid tax
Income Tax
Collins v Addies (I of T); Greenfield v Bains (I of T)
CA
Gazette
16-Sep-92
Novation of debt to company was release incurring income tax liability
Income & Corporation Taxes Act 1988 287-1
Income Tax
Hall (Inspector of Taxes) v Lorimer
ChD
Gazette
08-Jul-92
Skilled vision mixer working for several companies was self employed
Income Tax
Personal Equity Plan (Amendment) Regulations 1992 92/623
Gazette
27-May-92
Allow whole of cash subscriptions to be invested in unit trust plans
Income Tax
Taxes (Interest Rate)(Amendment) Regulations 1992 92/265
Gazette
06-May-92
New rate of 10.75% for old 11.25% for interest rates deemed charged
employees
Income & Corporation Taxes Act 1988 160
Income Tax
Walters (Inspector of Taxes) v Tickner
ChD
Gazette
06-May-92
Taxpayer entitled to have liability decided by law not Inland Revenue
Practice
Income Tax
Inland Revenue Commissioners v Europcopy plc
ChD
Gazette
12-Feb-92
Amendment allowing change in length of employees' share option scheme
was disapproved.
Finance Act 1984 38
Income Tax
Smith (Inspector of Taxes) v Abbott; Same v Holt; Same v Scovell etc
ChD
Gazette
22-Jan-92
Reading of newspapers is inherent in journalists occupation and the
cost of buying them is a deductible expense.
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