Taxation
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Girobank plc v Clarke
Capital allowances — Industrial building — Property used as paper processing centre — Special commissioner holding that property not “industrial building or structure” — Property not eligible for capital allowances…
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R v Commisioners of Customs and Excise, ex parte Greenwich Property Ltd
University constructing student residences – Developers able to use buildings in vacation time – University relying upon concession by Commissioners – Issuing certificate to developers stating supply relating to building…
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Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd; Garner v Pounds
Taxpayer granting option to buy land – Payment dependent upon taxpayers obtaining release from covenants – Release obtained for consideration of £90,000 – Taxpayer receiving £399,750 – Commissioners holding £90,000…
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Garner (HMIT) v Pounds Shipowners & Shipbreakers Ltd; Garner (HMIT) v Pounds
Taxpayer granting option to buy land – Payment dependent upon taxpayer obtaining release from covenants – Release obtained for consideration of £90,000 – Taxpayer receiving £399,750 – Whether £90,000 deductible…
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Nell Gwynn House Maintenance Fund Trustees v Commissioners of Customs & Excise
Trustee managing maintenance fund for upkeep of property – Trustee remunerated out of fund – Whether trustee supplying service or merely arranging for service to be carried out – Whether…
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R v Lands Tribunal, ex parte Jafton Properties Ltd
Applicant objecting to taxation of costs – President of Lands Tribunal deciding objection out of time – Refusal to extend time – Whether time for objection had expired – Whether…
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Parinv (Hatfield) Ltd v Inland Revenue Commissioners
Vendor declaring trust of property and subsequently executing transfer in favour of taxpayer – Stamp duty assessed on basis of consideration paid – High Court affirming assessment – Whether evidence…
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Wase (HMIT) v Bourke
Retirement relief — Sale of dairy farming business — Sale of milk quota some months later — Claim for relief from capital gains tax on proceeds of sale of milk…
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Robert Gordons College v Commissioners of Customs and Excise
Supply of constructed commercial building — Lease and licence back of development land and buildings — Development of farmland and buildings by college for school playing fields — Lease granted…
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Ingram and another v Inland Revenue Commissioners
Deceased transferring freehold to nominee – Nominee purporting to grant lease of property to deceased and transfer freehold to members of deceased’s family – Members of family holding property on…
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King (HM Inspector of Taxes) v Bridisco Ltd Hunt (HM Inspector of Taxes) v Henry Quick Ltd
Corporation tax — Improvements — Expenditure on mezzanine floor and lighting in warehouse — Whether structures passed “premises” test for capital allowance purposes — Whether structures were “plant” — Revenue…
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Commissioners of Customs & Excise v Redrow Group plc
Taxpayer building and selling houses – Taxpayer offering to pay estate agent’s fees when purchaser sold previous home – Offer dependent on purchaser buying house built by taxpayer – Whether…