Marks & Spencer v C & E Commissioners

This case looks at the issues of the three year time limit.

Marren v Ingles

Earn-outs; deferred consideration which is unascertainable.

Marson v Morton

This case tests the difference between capital profits and trading profits.

McGregor v Adcock

Retirement relief; whether a disposal constituted the sale of whole or part of a business.

Murray v Goodhews

Tests whether a payment constitutes a trading receipt.

Murray v Imperial Chemical Industries Ltd

Murray v Imperial Chemical Industries Ltd

Newsom v Robertson

Travelling costs and the wholly and exclusively rule.

O’Culachain v McMullan Brothers

This case tests whether an expense can be classed as plant.

O’Grady v Bullcroft Main Collieries Ltd

This case tests whether an expense is revenue or capital.

Odeon Associated Theatres Ltd v Jones

This case tests whether an expense is revenue or capital.

O'Leary v McKinlay

UK football club; made a loan to a non-domiciled player; funds invested offshore and the player received the interest; was this an emolument from employment?

Weston (Weston's Executor) v CIR

Business property relief; eligibility of serviced residential accommodation for BPR.

Scorer v Olin Energy Systems Ltd

How previous agreement computations by the Inland Revenue precludes influences a subsequent discovery assessment.

Cenlon Finance Company Ltd v Ellwood

An important case that established whether a capital dividend received by a share dealing company was taxable.

Yarmouth v France – CA 1887, 19 QBD 647

This case tests whether an expense can be classed as plant.

Pickford v Quirke CA 1927 13 TC 251

The case tests whether an activity constitutes a trade.

Pepper v Hart & Others

This case centred on income from employment, benefits in kind and the valuation of the cash equivalent of a benefit.

Curtis v J & G Oldfield Ltd

Tests the wholly and exclusively rule in relation to a debt being written off.

Falmer Jeans v Rodin

Trade acquired from a third party company; whether accumulated losses can be set-off.

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.

British Airways v C & E Commissioners

This case tests the principles of compound (single) or composite (multiple/mixed) supplies.

Clore (Deceased) (No. 2), Official Solicitor v Clore and Others

Domicile. Whether a foreign domicile of choice had been acquired on leaving the UK to reside overseas.

British Sky Broadcasting Ltd v C & E Commissioners

This case tests the principles of compound (single) or composite (multiple/mixed) supplies.

Parade Park Hotel and Another v HMRC; P May v HMRC Sp C [2007] SSCD 430 (Sp C 599)

Employment status; mutuality of obligations; whether employed or self-employed.

Jarrold v John Good & Sons Ltd

This case tests whether an expense can be classed as plant.

Cir v Scottish & Newcastle Breweries Ltd

This case tested whether an expense can be classed as plant and qualify for capital allowances.

RAP Group Plc v C & E Commissioners

This decision tests partial exemption attribution.

Cape Brandy Syndicate v CIR

This case tests the difference between capital profits and trading profits

BLP Group Plc v C & E Commissioners

This decision tests partial exemption attribution.

Creed v H & M Levinson Ltd Ch D 1981 54 TC 477 [1981] STC 486

Tests whether a payment constitutes a trading receipt.

C & E Commissioners v Kuwait Petroleum (GB) Ltd

This decision tests that link between consideration and supply.

Dollar & Dollar v Lyon

The wholly and exclusively rule.

Colley & Hillberg v Clements

Validity of claim for hold-over relief following revision of accounts following commencement of an HMRC enquiry.

Zim Properties Ltd v Proctor

Amount received from out-of-court settlement; whether derived from asset.

Elida Gibbs Ltd v C & E Commissioners

This decision tests the value of a consideration.

CM Upton (t/a Fagomatic) v C & E Commissioners

This case tests the input tax restriction on the purchase of a motor vehicle.

Pook v Owen

Doctor on call from home; whether mileage allowance was taxable and whether additional motor expenses allowable.

Wannell v Rothwell Ch D 1996 68 TC 719 [1996] STC 450

Losses on commodity dealing; whether activity constituted a trade and whether losses could be relieved against general income accordingly.

CIR v Bullock

Domicile. Whether an overseas national had acquired a domicile of choice upon moving to and making his home the UK.

Jonas v Bamford

Leading case regarding the reopening of earlier years' assessments and the presumption of continuity.

Clark v Mayo

Retirement relief; whether associated disposal 4 weeks cessation of business was eligible for retirement relief.

Birmingham & District Cattle By-Products Ltd v CIR KB 1919 12 TC 92....[Commencement of trade date]

Tests the date a trade begins and is subject to tax.

C & E Commissioners v Redrow Group Plc

This case tests the right to input tax recovery.

Card protection plan ltd v C & E Commissioners

This case tests the principles of compound (single) or composite (multiple/mixed) supplies.

C & E Commissioners v Dearwood Ltd

This case establishes the test of carry on a trade for Transfer of a Going Concern (TOGC) purposes.

Campbell Connolly & Co Ltd v Barnett

Roll-over relief; property not brought immediately into business use due to existence of a lease; brought into use at expiration of lease.

Goodwin v Curtis

This case looked at the principle of Private Residence relief, short occupation and the intention to occupy as a main residence.

C & E Commissioners v Kingfisher Plc

This case tests the principles within the Group VAT registration.

Pepper v Hart & others

Income from Employment; benefits in kind; valuation of cash equivalent of benefit.

C & E Commissioners v Mirror Group Plc

This decision tests the exempt activities on land transactions.