ACCA produce articles on historical tax cases. This page contains links to our articles on the subject of Income Tax. Follow the links to the full articles.
Tax case articles (Income Tax):
- Dr K M A Manzur v Commissioners for HMRC;
Cooper v E & J Clark [1982] 54 TC 670; Salt v Chamberlain [1979] 53 TC 143Lewis Emmanuel & Son Ltd v White [1965] 42 TC 369.....[whether trading; badges of trade]
- Dragonfly Consulting Ltd v HMRC.....[IR35 and substitution clause]
- EMI Group Electronics Ltd v Coldicott (aka Thorn EMI Electronics Ltd v Coldicott).....[contractual payments in lieu of notice; whether taxable]
- Fall v Hitchen.....[employed v self-employed; service contract]
- Garnett v Jones (re Arctic Systems Ltd).....[leading tax case looking at settlement provisions between spouses]
- Hall v Lorimar.....[freelance vision mixer; employed v self-employed]
- Market Investigations v Minister of Social Security.....[empyed v self-employed and control of worker]
- O'Leary v McKinlay.....[non-domiciled professional footballer and interest payments from offshore trust]
- Parade Park Hotel and Another v HMRC P May v HMRC Sp C [2007] SSCD 430 (Sp C 599).....[employed v self-employed; mutuality of obligations]
- Pepper v Hart.....[leading tax case; employee benefits in kind provided by employer's normal business; marginal cost principle]
- Pook v Owen.....[deduction of travel expenses]
- Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance.....[lorry driver; employed v self-employed]
- R (on the application of Davies and another) v HMRC R (on the application of Gaines-Cooper) v HMRC - [2010] All ER (D) 197 (Feb).....[residence case (pre-statutory residence test); family ties]
- Revenue & Customs Commissioners v Dr Piu Banerjee.....[training costs; whether tax deductible]
- Walker v Adams.....[constructive dismissal payment; whether taxable]
- Walton v R & C Commrs; [2009] TC 00273.....[insufficient accounting records; understated sales and discovery assessment]
Tax case articles (all)
