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Taxes Management: Case Law, Legislation, Links 10-11-14

Income, Corporation, Capital Gains, Inheritance Taxes, VAT and so on.

Taxes Management: Case Law, Legislation, Links 10-11-14

Postby dls » Mon Nov 10, 2014 4:09 pm

The regulation and management of taxation and its collection
Please take the time to explore these links. Once you get used to what is provided, the power to enquire about the law is properly substantial. Suggestions for further leading cases, statutes, links and corrections are always welcome. I give my warm thanks to those who have suggested material.

Case law:
Leading Cases:
    Conway -v- Rimmer; HL 28-Feb-1968 - The House considered a claim for public interest immunity from discovery in civil actions of documents and information in the hands of the police.
    Inland Revenue Commissioners -v- Duke of Westminster; HL 1935 - The Duke's gardener was paid weekly, but to reduce tax, his solicitors drew up a deed in which it was said that the earnings were not really wages, but were an annual payment payable by weekly instalments.
    Regina -v- Allen; HL 11-Oct-2001 - The defendant appealed against a finding that he had concealed an emolument, namely accommodation. He said that, as a shadow director of the company within the extended meaning of that phrase under the Act, the deeming provisions under Income Tax law did not apply. The defendant argued that a shadow director could not be an office holder, since he was neither appointed, and nor could he resign.
    W T Ramsay Ltd -v- Inland Revenue Commissioners; HL 12-Mar-1981 - The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
    Held: If the true nature of the transactions could be seen by looking at them all together, then that should be done. If the composite transaction produced neither a gain nor a loss, it was a nullity. The schemes should be ignored as artificial and fiscally ineffective.
Legislation:
    1890
    1895
      Finance Act 1895 / 16 -|- Case law -|- See Also: Customs and Excise
      An Act to grant certain Duties of Customs and Inland Revenue, to repeal and alter other Duties, and to amend the Law relating to Customs and Inland Revenue and to make Provision for the Financial Arrangements of the Year.
    1927
      Finance Act 1927 / 10 -|- Case law -|- See Also:, Company, Customs and Excise
      An Act to grant certain duties of Customs and Inland Revenue (including Excise), to alter other duties, and to amend the law relating to Customs and Inland Revenue (including Excise) and the National Debt, and to make further provision in connection with finance.
    1970
      Taxes Management Act 1970 / 9 -|- Case law -|- See Also:, Income Tax, Capital Gains Tax, Corporation Tax
      An Act to consolidate certain of the enactments relating to income tax, capital gains tax and corporation tax, including certain enactments relating also to other taxes.
    1976
      Finance Act 1976 / 40 -|- Case law -|- See Also: Customs and Excise
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
    1979
    1986
      Finance Act 1986 / 41 -|- Case law -|- See Also:, Inheritance Tax, VAT, Customs and Excise
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
      Finance Act 1986 / 41 -|- Case law -|- See Also:, Inheritance Tax, VAT
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
    1988
    2003
      Finance Act 2003 / 14 -|- Case law -|- See Also: Stamp Duty, VAT
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
    2004
      Consolidated Fund Act 2004 / 1 -|- Case law
      An Act to authorise the use of resources for the service of the years ending with 31st March 2003 and 2004 and to apply certain sums out of the Consolidated Fund to the service of the years ending with 31st March 2003 and 2004.
    2005
      Finance Act 2005 / 7 -|- Case law -|- See Also: Customs and Excise
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
      Consolidated Fund Act 2005 / 23 -|- Case law
      An Act to authorise the use of resources for the service of the years ending with 31st March 2006 and 31st March 2007 and to apply certain sums out of the Consolidated Fund to the service of the years ending with 31st March 2006 and 31st March 2007.
      Commissioners for Revenue and Customs Act 2005 / 11 -|- Explanatory Note -|- Case law
      An Act to make provision for the appointment of Commissioners to exercise functions presently vested in the Commissioners of Inland Revenue and the Commissioners of Customs and Excise; for the establishment of a Revenue and Customs Prosecutions Office; and for connected purposes.
    2006
      Finance Act 2006 / 25 -|- Case law -|- See Also:, Customs and Excise, Taxes - Other
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
      Appropriation Act 2006 / 6 -|- Case law
      An Act to authorise the use of resources for the service of the years ending with 31st March 2005 and 31st March 2006 and to apply certain sums out of the Consolidated Fund to the service of the year ending with 31st March 2006; and to appropriate the supply authorised in this Session of Parliament for the service of the year ending with 31st March 2005 and the further supply authorised in this session of Parliament for the service of the year ending with 31st March 2006.
    2008
      Appropriation Act 2008 / 3 -|- Case law
      An Act to authorise the use of resources for the service of the years ending with 31st March 2007 and 31st March 2008 and to apply certain sums out of the Consolidated Fund to the service of the year ending with 31st March 2008; and to appropriate the supply authorised in this Session of Parliament for the service of the years ending with 31st March 2007 and 31st March 2008
    2010
    2011
      Finance Act 2011 / 11 -|- Case law
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
    2012
      Finance Act 2012 / 14 -|- Case law -|- See Also:, Taxes - Other
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
    2013
      Supply and Appropriation (Main Estimates) Act 2013 / 28 -|- Case law
      An Act to authorise the use of resources for the year ending with 31 March 2014; to authorise both the issue of sums out of the Consolidated Fund and the application of income for that year; and to appropriate the supply authorised for that year by this Act and by the Supply and Appropriation (Anticipation and Adjustments) Act 2013.
      Finance Act 2013 / 29 -|- Case law
      An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.
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