Revenue in UK Law

Leading Cases
  • 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.

    Take any tax or duty paid by the citizen pursuant to an unlawful demand. Common justice seems to require that tax to be repaid, unless special circumstances or some principle of policy require otherwise; prima facie, the taxpayer should be entitled to repayment as of right.

    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.

    I would therefore hold that money paid by a citizen to a public authority in the form of taxes or other levies paid pursuant to an ultra vires demand by the authority is prima facie recoverable by the citizen as of right.

  • Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
    • House of Lords
    • 18 July 2007

    Restitution by the Revenue requires (1) repayment of the amounts of tax paid prematurely (this claim became spent once set off occurred) and (2) payment for having the use of the money for the period of prematurity.

  • 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.

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Books & Journal Articles
  • Maximum‐revenue tariffs versus free trade
    • No. 67-4, September 2020
    • Scottish Journal of Political Economy
    Welfare with the maximum‐revenue tariff is compared to free‐trade welfare under Cournot duopoly with differentiated products; under Bertrand duopoly with differentiated products; and under perfect ...
  • Revenue inquiries triple.
    • No. 2002, November 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
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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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