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Corporation tax cases
- Ferriby Construction (UK) Ltd v Revenue & Customs [2007] UKSPC SPC00635
- This is an interesting and important case, which highlights the importance of proper record-keeping.
- IR35 tax cases
- [17/12/10] Tax cases - whether IR35 applies or not.
- Income shifting cases
- [17/12/10] Important income shifting cases.
- KELSALL v INVESTMENT CHARTWORK LTD, Ch D 1993, 65 TC 750; [1994] STC 33
- Company pension contributions; whether allowable in year of payment or spreading appropriate.
- IMPERIAL CHEMICAL INDUSTRIES v COLMER, HL 1999, 72 TC 1; [1999] STC 1089; [1999] 1 WLR 2035; [2000] 1 All ER 129.
- Consortium relief; whether the consortium company had to be a holding company of UK companies only in order to qualify for consortium relief.
- FALMER JEANS LTD v RODIN, Ch D 1990, 63 TC 55; [1990] STC 270.
- Trade acquired from a third party company; whether accumulated losses can be set-off.
- GORDON & BLAIR v CIR, CS 1962, 40 TC 358.
- Change in activity; whether constituted a new trade for the purposes of carrying forward trading losses.
- OWEN v SOUTHERN RAILWAY OF PERU LTD, HL 1956, 36 TC 602; [1957] AC 334; [1956] 2 All ER 728
- Provision for future obligations; requirement for accurate basis of calculation.
- HERBERT SMITH v HONOUR, Ch D 1999, 72 TC 130; [1999] STC 173
- Provision for future rents on vacated premises; whether tax deductible
- JOWETT v O’NEILL & BRENNAN CONSTRUCTION LTD, Ch D 1998, 70 TC 566; [1998] STC 482
- Associated company; whether active for the purposes of reducing small companies’ rate
- HOLDEN v WOOD & WOOD, CA 2006, 78 TC 1; [2006] STC 443; [2006] EWCA Civ 26; [2006] 1 WLR 1393
- Company incorporated overseas; whether resident in UK by virtue of control
- ROLLS-ROYCE MOTORS LTD v BAMFORD, Ch D 1976, 51 TC 319; [1976] STC 162.
- Whether trading losses brought forward may be transferred to a subsidiary on transfer buy way of hive-down
- MURRAY v IMPERIAL CHEMICAL INDUSTRIES LTD, CA 1967, 44 TC 175; [1967] Ch 1038; [1967] 2 All ER 980.
- Grant of licences over patents to overseas companies; whether trading receipts or capital
- ALLUM & ALLUM v MARSH, Sp C 2004, [2005] SSCD 191 (Sp C 446)
- Company purchase of own shares on retirement of directors; whether made for benefit of trade