Skip Navigation
  • Home
  • About Us
  • National sites
  • Myacca
  • Blogs
  • ACCA Discuss
  • ACCA.TV
  • Podcasts
  • Accamail
ACCA - the global body for professional accountants


Advanced search
  • Join Us
  • Students & Affiliates
  • Members
  • Employers
  • Learning Providers
  • General Public
ACCA Homepage < ACCA UK < UK members < Technical Advisory < Technical advice and support < Tax < Tax cases < Business tax cases
  • Income tax cases
  • Corporation tax cases
  • Business tax cases
  • G Bushell v HMRC
  • The Upper and First-Tier Tribunals – What is a Reasonable excuse?
  • Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
  • Auf Wiedersehen HMRC
  • Birmingham & District Cattle By-Products Ltd v CIR KB 1919 12 TC 92
  • Caillebotte v Quinn Ch D 1975 50 TC 222 [1975] STC 265 [1975] 1 WLR 731 [1975] 2 All ER 412
  • Cape Brandy Syndicate v CIR CA 1921 12 TC 358 [1921] 2 KB 403
  • Cormac Construction Ltd v R & C Commissioners
  • Creed v H & M Levinson Ltd Ch D 1981 54 TC 477 [1981] STC 486
  • Curtis v J & B Oldfield Ltd KB 1925 9 TC 319
  • Demibourne Ltd v HMRC Sp C [2005] SSCD 667 (Sp C 486)
  • Dollar & Dollar v Lyon Ch D 1981 54 TC 459 [1981] STC 333
  • Gallagher v Jones CA 1993 66 TC 77 [1993] STC 537 [1994] 2 WLR 160 [1994] Ch 107
  • Horton v Young CA 1971 47 TC 60 [1972] Ch 157 164 [1971] 3 All ER 412
  • Income shifting cases
  • IR35 tax cases
  • Jackson v Laskers Home Furnishers Ltd Ch D 1956 37 TC 69 [1957] 1 WLR 69 [1956] 3 All ER 891
  • Kirkby v Hughes Ch D 1992 65 TC 532 [1993] STC 76
  • Leach v Pogson Ch D 1962 40 TC 585
  • Mallalieu v Drummond HL 1983 57 TC 330 [1983] STC 665 [1983] 2 WLR 409 [1983] 2 All ER 1095
  • Marson v Morton Ch D 1986 59 TC 381 [1986] STC 463 [1986] 1 WLR 1343
  • McGowan v Brown & Cousins (t/a Stuart Edwards) Ch D 1977 2 TC 8 [1977] STC 342 [1977] 1 WLR 1403 [1977] 3 All ER 844
  • Murray v Goodhews CA 1977 52 TC 86 [1978] STC 207 [1978] WLR 499 [1978] 2 All ER 40
  • Newsom v Robertson CA 1952 33 TC 452 [1953] 1 Ch 7 [1952] 2 All ER 728
  • Badges of trade
  • Parade Park Hotel and Another v HMRC P May v HMRC Sp C [2007] SSCD 430 (Sp C 599)
  • Pickford v Quirke CA 1927 13 TC 251
  • Rowland v HMRC
  • Taylor v Good CA 1974 49 TC 277 [1974] STC 148 [1974] 1 WLR 556 [1974] 1 All ER 1137
  • Rutledge v CIR CS 1929 14 TC 490
  • Salt v Chamberlain Ch D 1979 53 TC 143 [1979] STC 750
  • Sargent v Barnes Ch D 1978 52 TC 335 [1978] STC 322 [1978] 1 WLR 823 [1978 2 All ER 737
  • Wannell v Rothwell Ch D 1996 68 TC 719 [1996] STC 450
  • Sharkey v Wernher HL 1955 36 TC 275 [1956] AC 58 [1955] 3 All ER 493
  • Simpson v John Reynolds & Co (Insurances) Ltd CA 1975 49 TC 693 [1975] STC 271 [1975] 1 WLR 617 [1975] 2 All ER 88
  • Smiths Potato Estates Ltd v Bolland HL 1948 30 TC 267 [1948] AC 508 [1948] 2 All ER 367
  • Tucker v Granada Motorway Services Ltd HL 1979 53 TC 92 [1979] STC 393 [1979] 1 WLR 683 [1979] 2 All ER 801
  • Wisdom v Chamberlain CA 1968 45 TC 92 [1969] 1 WLR 275 [1969] 1 All ER 332
  • James Snook & Co Ltd v Blasdale CA 1952 33 TC 244
  • Capital allowances cases
  • Capital gains tax cases
  • VAT cases
  • Inheritance tax cases
  • Tax Administration and Key Principles

top stories

  • Your PER questions answered Your PER questions answered - opens in a new window
  • ACCA moves online ACCA moves online - opens in a new window
  • Reminder as self-assessment deadline Reminder as self-assessment deadline - opens in a new window
  • Young need better jobs advice, says ACCA Young need better jobs advice, says ACCA - opens in a new window


    • See more news more
    See global news more
Send
Print
Share

McGowan v Brown & Cousins (t/a Stuart Edwards) Ch D 1977 2 TC 8 [1977] STC 342 [1977] 1 WLR 1403 [1977] 3 All ER 844

An ex gratia payment was received by an estate agent for not being appointed letting agents to a new development.  The agent had previously acted when the building site was purchased and had not adequately been remunerated.  It was held to be a taxable supply as the gift was both solicited and expected and referred to work previously done.

Back to top

 
  • Contact us
  • Terms
  • Privacy
  • Accessibility
  • Advertising
  • Site map
© 2010 ACCA