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.
- swarb.co.uk cases
recent (lawindexpro.co.uk) - Up to 10 recent cases on this area of law
historic (swarb.co.uk) - many cases on this topic from before 2000.
- Browallia Cal Ltd, Regina (on the Application Of) -v- General Commissioners of Income Tax; Admn 4-Nov-2003 - The taxpayer sought to appeal to the tax commissioners against the decision of the inspector that they had no reasonable excuse for not appealing a loss determination within the thirty days allowed. The commissioners held that their discretion was no wider than that of the inspector.
Commissioners of Inland Revenue -v- John M Whiteford & Son; 1962 - The farm was farmed by a father and son in partnership. They had both lived in the original farmhouse, but a new house was built to house the son. The issue was whether the new house was a farmhouse or an agricultural cottage. If it was a cottage the whole of the expenditure on it could be claimed as an allowance, but if it was a farmhouse, only one-third could be claimed.
Regina -v- A Special Commissioner ex parte Morgan Grenfell & Co Ltd; Regina -v- Martyn Rounding (HM Inspector of Taxes) ex parte Morgan Grenfell and Co Ltd; CA 2-Mar-2001 - The inspector of taxes had power to issue a notice requiring access to legally privileged material. The power given by the section included certain exceptions, and those were not to be extended. The special or general commissioners had no power to hear from a taxpayer oral representations as to the issue of such a notice.
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.
- Taxes Management Act 1970 / 9 -|- Case law -|- See Also: Taxes Management, 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.
- Income and Corporation Taxes Act 1988 / 1 -|- Case law -|- See Also:, Corporation Tax
An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.
- Capital Allowances Act 1990 / 1 -|- Case law -|- See Also:, Corporation Tax
An Act to consolidate certain enactments relating to capital allowances.
- Capital Allowances Act 2001 / 2 -|- Explanatory Note -|- Case law -|- See Also:, Corporation Tax
An Act to restate, with minor changes, certain enactments relating to capital allowances.
- Income Tax (Earnings and Pensions) Act 2003 / 1 -|- Explanatory Note -|- Case law
An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.
- Income Tax (Trading and Other Income) Act 2005 / 5 -|- Explanatory Note -|- Case law
An Act to restate, with minor changes, certain enactments relating to income tax on trading income, property income, savings and investment income and certain other income; and for connected purposes
- Finance Act 2008 / 9 -|- Case law -|- See Also: Stamp Duty, Corporation Tax, Capital Gains Tax
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.
- Welfare Benefits Up-rating Act 2013 / 16 -|- Explanatory Note -|- Case law -|- See Also: Benefits
An Act to make provision relating to the up-rating of certain social security benefits and tax credits.