Tax case articles (Business Tax):

• Birmingham & District Cattle By-Products Ltd v CIR KB 1919 12 TC 92.....[Commencement of trade date]
• Caillebotte v Quinn Ch D 1975 50 TC 222 [1975] STC 265 [1975] 1 WLR 731 [1975] 2 All ER 412....[Subsistence of trader away from home]
• Cape Brandy Syndicate v CIR CA 1921 12 TC 358 [1921] 2 KB 403....[Whether a trading or capital transaction]
• Creed v H & M Levinson Ltd Ch D 1981 54 TC 477 [1981] STC 486.....[ex gratia payment to trader]
• Curtis v J & B Oldfield Ltd KB 1925 9 TC 319....[overdrawn director's loan account and deceased director]
• Dollar & Dollar v Lyon Ch D 1981 54 TC 459 [1981] STC 333.....[payment of wages to trader's children]
• Gallagher v Jones CA 1993 66 TC 77 [1993] STC 537 [1994] 2 WLR 160 [1994] Ch 107......[deductibility of up-front lease payment]
• Horton v Young CA 1971 47 TC 60 [1972] Ch 157 164 [1971] 3 All ER 412.....[self-employed travel expenses]
• Jackson v Laskers Home Furnishers Ltd Ch D 1956 37 TC 69 [1957] 1 WLR 69 [1956] 3 All ER 891.....[costs of restoring dilapidated premises; whether allowable as a revenue deduction]
• James Snook & Co Ltd v Blasdale CA 1952 33 TC 244......[sale of company and directors' compensation for loss of office]
• Kirkby v Hughes Ch D 1992 65 TC 532 [1993] STC 76.....[property development and whether trading]
• Law Shipping Co Ltd v CIR – CS 1923, 12 TC 621.....[whether renovating a dilapidated ship to a usable condition is allowable as a revenue deduction]
• Leach v Pogson Ch D 1962 40 TC 585.....[serial buying and selling of businesses; whether a trade]
• Mallalieu v Drummond HL 1983 57 TC 330 [1983] STC 665 [1983] 2 WLR 409 [1983] 2 All ER 1095.....[barrister's cloaks and wigs; whether tax deductible]
• Marson v Morton Ch D 1986 59 TC 381 [1986] STC 463 [1986] 1 WLR 1343.....[purchase and sale of land; capital or trading income]
• 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....[solicited and expected payment; whether taxable trading receipt]
• Murray v Goodhews CA 1977 52 TC 86 [1978] STC 207 [1978]WLR 499 [1978] 2 All ER 40.....[ex gratia payment to trading company; whether taxable]
• Newsom v Robertson CA 1952 33 TC 452 [1953] 1 Ch 7 [1952] 2 All ER 728....[barrister's travel expenses from home to chambers]
• O'Grady v Bullcroft Main Collieries Ltd – KB 1932, 17 TC 93.....[whether replacement of an entire chimney stack was an allowable revenue deduction]
• Odeon Associated Theatres Ltd v Jones – CA 1971, 48 TC 257; [1973] Ch 288; [1971] 1 WLR 442; [1972] 1 All ER 681.....[whether redecoration of cinemas was an allowable revenue deduction]
• Pickford v Quirke CA 1927 13 TC 251.....[asset stripping a business.....whether a trade]
• Rutledge v CIR CS 1929 14 TC 490...[sale of one million toilet rolls to one person; whether trade or capital receipt]
• Salt v Chamberlain Ch D 1979 53 TC 143 [1979] STC 750....[whether a high number of share transactions constitute a trade]
• Samuel Jones & Co (Devondale) Ltd v CIR – CS 1951, 32 TC 513...[repairs to chimney; whether an allowable revenue deduction]
• Sargent v Barnes Ch D 1978 52 TC 335 [1978] STC 322 [1978] 1 WLR 823 [1978 2 All ER 737.....[travelling expenses; whether tax deductible]
• Sharkey v Wernher HL 1955 36 TC 275 [1956] AC 58 [1955] 3 All ER 493.....[trading stock taken for own use]
• Simpson v John Reynolds & Co (Insurances) Ltd CA 1975 49 TC 693 [1975] STC 271 [1975] 1 WLR 617 [1975] 2 All ER 88.....[ex gratia payment after cessation of business relationship; whether taxable]
• Smiths Potato Estates Ltd v Bolland HL 1948 30 TC 267 [1948] AC 508 [1948] 2 All ER 367....[cost of dealing with tax appeal; whether or not tax deductible]
• Tucker v Granada Motorway Services Ltd HL 1979 53 TC 92 [1979] STC 393 [1979] 1 WLR 683 [1979] 2 All ER 801....[payment to make lease more attractive; revenue or capital]