Taxation
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Pickersgill and another v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
Schemes to avoid tax on the development value of land not defeasible on the basis that the controlling owner was engaged in ‘trade or an adventure in the nature of…
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Pitt (Inspector of Taxes) v Castle Hill Warehousing Co Ltd
Warehouse company’s new access road–Cost held capital outlay for tax purposes, though road built merely as a replacement to avoid local residents’ complaints
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Varty (Inspector of Taxes) v Lynes
Capital gains tax–Sale of house and part of garden followed about a year later by sale of rest of garden with benefit of outline planning permission–Claim for total exemption under…
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McGregor (Inspector of Taxes) v Adcock
Section 34 of Finance Act 1965–‘Retirement relief’ against capital gains tax–Sale of part of farmland–Not sale of part of farm business–Land only asset of business–Crown wins appeal
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British Airports Authority v Commissioners of Customs and Excise
VAT and occupation of land–British Airports Authority cannot charge VAT on supply of shop premises at Heathrow, even though licensee company bound to sell certain goods at certain times
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Batty v Burfoot and others ; Batty v Merriman ; Gilbert v Childs ; Rodd v Ritchings
Council tax — Whether ‘granny flat’ annex a self-contained unit for purposes of council tax — Whether valuation tribunals entitled to rely on terms of planning permission, community of living…
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Walton’s Exors v Commissioners of Inland Revenue
Taxation — Agricultural tenancy held by partners — Whether value of one partner’s share is half value of tenancy — Whether reluctance of actual freehold owners to acquire tenancy relevant…
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Plumbly and others v Spencer (HMIT)
Capital gains tax — Retirement relief — Agricultural land — Family farming company — Disposal of agricultural land but not of company shares — Whether ‘material disposal’ of business assets…
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Commissioners of Customs & Excise v Moorish
VAT — Alterations — Value Added Tax Act 1983 Schedule 5, Group 8A — Grade II house damaged by fire — Whether an alteration or reconstruction
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ECC Quarries Ltd v Watkins (Inspector of Taxes)
Cost of unsuccessful applications for permission to win gravel held capital expenditure and not deductible in computing profits for tax purposes
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Watkins v Kidson (Inspector of Taxes)
Chargeable capital gains on development land acquired before April 6 1965 and sold without planning permission after that date–Whether tax to be computed on statutory hypotheses contained in paragraph 23…
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Starke and another v Commissioners of Inland Revenue
Inheritance tax — Agricultural property relief — Whether land consisting of buildings ‘agricultural land or pasture’ under Inheritance Tax Act 1984 — Definition of ‘land’ in section 5 of the…