Income Tax - 2000

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This page lists 27 cases, and was prepared on 13 May 2012.

Océ Van Der Grinten Nv -v- Inland Revenue [2000] UKSC SPC00231
25 Jan 2000 SCIT	Income Tax	Casemap
	Link[s] omitted

In Re McGucklan
23 Feb 2000 CANI	Income Tax, Northern Ireland
	A tax inspector applying ex parte for an order allowing the raising of an extended time limit assessment on the grounds of fraud, wilful default or neglect, was obliged to provide the special commissioner with all the information necessary to make the judgment without being misleading or omitting relevant detail. Nevertheless the standard was not the same as for ex parte applications where the consequences would not be limited by the right of appeal of a party.

Trustees of BT Pension Schemes and others -v- Clark (HM Inspector of Taxes) [2000] EWCA Civ 55
24 Feb 2000 CA	Income Tax	1 Cites
	Whether pension fund trustees were engaging in the sub-under-writing of share issues in return for commission payments, was a question of fact for the original court hearing the case, and it was not for an appeal court to set aside that finding of fact because of a mistake in the law. In this case the special commissioners that it was not trading would be re-instated.
	Income and Corporation Taxes Act 1988 Sch D Case 1
	Link[s] omitted

BT Pension Schemes & Others -v- Clark (HM Inspector of Taxes) [2000] EWHC Ch 141
24 Feb 2000 ChD	Income Tax	Casemap 1 Cites 1 Citers
	Link[s] omitted

Pardoe (Inspector of Taxes) -v- Energy Power Development Corporation
2 Mar 2000 ChD	Income Tax
	Arrangements in the Acts to allow the revenue authorities to protect their position where payments were to be made overseas, by requiring the withholding of amounts equivalent to the tax payable, went as far as the Act expressly allowed, and no further. There is a substantial gap in such provision. No direction was available where there was only a prospect of anticipated future liability, rather than a present liability to make such a payment.
	Income and Corporation Taxes Act 1988 775 776 777

the Deanby Investment Co Ltd -v- Inspector of Taxes [2000] UKSC SPC00234
20 Mar 2000 SCIT	Income Tax
	Link[s] omitted

Rigby -v- Jayatilaka (Inspector of Taxes)
21 Mar 2000 ChD	Income Tax
	A notice issued by an inspector was not an agreement with the taxpayer. The tax inspector's calculation of the taxpayers liability upon receipt of the self assessment form could not be sufficient top prevent later amendments to the self-assessment returns. The assessment calculated by the inspector was treated under the Act as a calculation carried out on behalf of the taxpayer, and what was claimed was, in effect an agreement with himself.
	Taxes Management Act 1970 9

the Manufacturers’ Life Assurance Co Ltd -v- Inspector of Taxes [2000] UKSC SPC00236
30 Mar 2000 SCIT	Income Tax
	Link[s] omitted

Thompson (Inspector of Taxes) -v- Hart
24 Apr 2000 ChD	Income Tax, Corporation Tax
	The system of tax relief called the business expansion scheme did not apply when land was given in exchange for shares in the qualifying company. The scheme gave relief for efforts in raising money. That could not be satisfied by property given in money's worth.
	Income and Corporation Taxes Act 1988 289

Clarke (Inspector of Taxes) -v- Perks; Macleod (Inspector of Taxes) -v- Same; Guild (Inspector of Taxes) -v- Newrick and Another Times, 03 May 2000; Gazette, 11 May 2000
3 May 2000 ChD	Transport, Income Tax
	The relief of foreign earnings given to those working as seafarers, did not apply to those working on a jack-up drilling rig with floating hull, and retractable legs., since this was not a ship. Being a seafarer involved the performance of duties on a ship. Definition in other acts suggested a vessel used in navigation. These rigs were without propulsion. Other decisions indicated the need for it to be used for navigation.
	Income and Corporation Taxes Act 1988 193 Sch 12

Norris (Inspector of Taxes) -v- Edgson
30 May 2000 ChD	Child Support, Income Tax
	Where a father paid child support to the mother through the Child Support Agency, and where the mother had re-married and that subsequent marriage had also ended in divorce, the maintenance paid did not attract income tax relief under the section. The payment remained a 'qualifying payment' for claiming the tax relief only until the other party had re-married. A subsequent divorce did not defeat fulfilment of that condition.
	Income and Corporation Taxes Act 1988 347B

White -v- Inspector of Taxes [2000] UKSC SPC00260
31 May 2000 SCIT	Income Tax
	Link[s] omitted

Accountant -v- Inspector of Taxes [2000] UKSC SPC00258
8 Jun 2000 SCIT	Income Tax
	Link[s] omitted

Regina -v- Special Commissioner of Income Tax ex parte Commissioners of Inland Revenue and Queen -v- Commissioners of Inland Revenue ex parte Ulster Bank Ltd [2000] EWHC Admin 354
14 Jun 2000 Admn	Income Tax
	Link[s] omitted

Save & Prosper Securities Ltd -v- Inland Revenue [2000] UKSC SPC00251
9 Aug 2000 SCIT	Income Tax	Casemap 1 Cites
	[ Bailii ]

John Lewis Properties Plc -v- Inland Revenue [2000] UKSC SPC00255
5 Sep 2000 SCIT	Income Tax
	Link[s] omitted

Venables and Another -v- Inspector of Taxes [2000] UKSC SPC00265
18 Sep 2000 SCIT	Income Tax
	[ Bailii ]

Mepc Holdings Ltd -v- Inspector of Taxes [2000] UKSC SPC00256
27 Sep 2000 SCIT	Income Tax
	Link[s] omitted

Lee -v- Inspector of Taxes [2000] UKSC SPC00257
4 Oct 2000 SCIT	Income Tax
	Link[s] omitted

Vernede, Executors of -v- Inland Revenue [2000] UKSC SPC00259
9 Oct 2000 SCIT	Income Tax
	Link[s] omitted

Woodhall -v- Inland Revenue [2000] UKSC SPC00261
10 Oct 2000 SCIT	Income Tax
	Link[s] omitted

Silk -v- Inspector of Taxes [2000] UKSC SPC00262
18 Oct 2000 SCIT	Income Tax
	Link[s] omitted

Black (Deceased) -v- Inland Revenue [2000] UKSC SPC00263
23 Oct 2000 SCIT	Income Tax
	Link[s] omitted

Mallender and others -v- Inland Revenue [2000] UKSC SPC00264
9 Nov 2000 SCIT	Income Tax
	Link[s] omitted

Ferguson and others -v- Inland Revenue [2000] UKSC SPC00266
14 Nov 2000 SCIT	Income Tax
	Link[s] omitted

Barry Clarke Cook (Her Majesty's Inspector of Taxes) -v- Andrew John Billings and others [2000] EWCA Civ 309
7 Dec 2000 CA	Income Tax, Company
	Between them, several shareholders held all the shares of a company, but each owned less than thirty per cent. They claimed BES relief. The tax inspector asserted that they were deemed to be associates of each other under the section, and that accordingly each had an interest in more than thirty per cent of the company, and the relief was not available. The definition of 'associate' was not to be artificially restricted.
	Income and Corporation Taxes Act 1988 417(3) 291(8)
	Link[s] omitted

Carstairs (Inspector of Taxes) -v- Sykes
20 Dec 2000 ChD Hart J	Income Tax, Taxes Management
	The taxpayer had claimed tax relief for certain periods (approximately six years) when he was living abroad. The Crown appealed a decision of the commissioners discharging their assessment to tax. Held: There is a distinction in law between the residence abroad and absence for the purposes of tax relief. The taxpayer can be resident, but absent abroad. For the purposes of the provisions of schedule E tax deductions on foreign earnings, the taxpayer should not be free to include periods when he was neither resident, nor ordinarily resident, when aggregating the qualifying period of absence. Whether someone was at any particular moment absent from the UK could only be answered in the context of the question. In this context that, must require the court to give to meaning of a qualifying period absence in the sense of not being physically present in the place of residence.
	Income and Corporation Taxes Act 1988 193(1) Sch E