Revenue in UK Law

Leading Cases
  • Ramsay (W T) Ltd v Commissioners of Inland Revenue
    • House of Lords
    • 12 March 1981

    It is the task of the court to ascertain the legal nature of any transaction to which it is sought to attach a tax or a tax consequence and if that emerges from a series or combination of transactions, intended to operate as such, it is that series or combination which may be regarded.

  • Woolwich Equitable Building Society v Commissioners of Inland Revenue
    • House of Lords
    • 20 July 1992

    It is faced with the Revenue, armed with the coercive power of the State, including what is in practice a power to charge interest which is penal in its effect. In addition, being a reputable Society which alone among Building Societies is challenging the lawfulness of the demand, it understandably fears damage to its reputation if it does not pay. So it decides to pay first, asserting that it will challenge the lawfulness of the demand in litigation.

    The first is that the retention by the State of taxes unlawfully exacted is particularly obnoxious, because it is one of the most fundamental principles of our law � enshrined in a famous constitutional document, the Bill of Rights � that taxes should not be levied without the authority of Parliament; and full effect can only be given to that principle if the return of taxes exacted under an unlawful demand can be enforced as a matter of right.

  • R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
    • House of Lords
    • 09 April 1981

    Notwithstanding the 1872 Treasury case ( supra), I am persuaded that the modern case law recognises a legal duty owed by the Revenue to the general body of the taxpayers to treat taxpayers fairly; to use their discretionary powers so that, subject to the requirements of good management, discrimination between one group of taxpayers and another does not arise; to ensure that there are no favourites and no sacrificial victims.

  • Commissioners of Inland Revenue v Duke of Westminster
    • House of Lords
    • 07 May 1935

    Every man is entitled if he can to order his affairs so as that the tax attaching under the appropriate Acts is less than it otherwise would be.

  • Atherton v British Insulated and Helsby Cables Ltd
    • House of Lords
    • 11 December 1925

    But when an expenditure is made, not only once and for all, but with a view to bringing into existence an asset or an advantage for the enduring benefit of a trade, I think that there is very good reason (in the absence of special circumstances leading to an opposite conclusion) for treating such an expenditure as properly attributable not to revenue but to capital.

  • Commissioners of Inland Revenue and Another v Rossminster Ltd .; Commissioners of Inland Revenue and Another v AJR Financial Services Ltd .; Commissioners of Inland Revenue and Another v Plummer .; Commissioners of Inland Revenue and Another v Tucker,
    • House of Lords
    • 13 December 1979

    That safeguard is not that the Inland Revenue is satisfied that there is reasonable ground for suspecting that an offence involving fraud in relation to tax has been committed, but that the judge who issues the search warrant is so satisfied after he has been told on oath by the Inland Revenue full details of the facts which it has discovered.

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Legislation
Books & Journal Articles
  • Revenue inquiries triple.
    • No. 2002, May 2002
    • Financial Management (UK)
    • News Round-up
    ...The UK is gaining a reputation for aggressive treatment of transfer pricing by tax authorities, according to a KPMG survey of companies operating under the new UK transfer pricing regime. The regime has led to the number of Inland Revenue inquiries a......
  • Zambia Revenue Authority.
    • No. 2000, December 2000
    • Financial Management (UK)
    • Appoints finance commissioner Lovemore M. Sievu - Brief Article
    ...Lovemore M Sievu ACMA FCCA has been appointed finance commissioner of the Zambia Revenue Authority. Prior to this, he was deputy commissioner of VAT Operations in the same organisation. Sievu has also lectured in taxation at the Zambia Centre for Acc......
  • Chapter. II REVENUE
    • No. 8-S1, October 1956
    • Public Administration and Development
  • Chapter. II REVENUE
    • No. 8-S1, October 1956
    • Public Administration and Development
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Law Firm Commentaries
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Forms
  • Disclosure orders against the Inland Revenue
    • HM Courts & Tribunals Service court and tribunal forms
    General forms, including the Affidavit of Service form and complaints.
  • Application / appeal form for the Secretary of State, HM Revenue and Customs and local authorities for social security, child support, tax credits and housing benefit and council tax benefit cases
    • HM Courts & Tribunals Service court and tribunal forms
    Forms to appeal decisions by certain first-tier and other tribunals and organisations. Includes social security and child support, and mental health appeals.
  • Form SSCS5
    • HM Courts & Tribunals Service court and tribunal forms
    Social security and child support forms, including notices of appeal to the Department of Work and Pensions, HM Revenue and Customs and the NHS Business Services Authority.
    ... ... Reset form ... Tax Credits, Child Benefit and Guardian’s Allowance ... Print form ... Notice of appeal against a decision of ... HM Revenue and Customs ... You should use this form to appeal against a decision made by HM Revenue and Customs (HMRC) about Tax Credit, Child ... Benefit, ... ...
  • Form SSCS4
    • HM Courts & Tribunals Service court and tribunal forms
    Social security and child support forms, including notices of appeal to the Department of Work and Pensions, HM Revenue and Customs and the NHS Business Services Authority.
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