Revenue in UK Law

Leading Cases
  • Ramsay (W T) Ltd v Commissioners of Inland Revenue
    • House of Lords
    • 12 Marzo 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 Julio 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 Abril 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.

  • Atherton v British Insulated and Helsby Cables Ltd
    • House of Lords
    • 11 Diciembre 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 v Duke of Westminster
    • House of Lords
    • 07 Mayo 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.

  • Re McGuckian (No 1)
    • House of Lords
    • 12 Junio 1997

    During the last 30 years there has been a shift away from literalist to purposive methods of construction. Where there is no obvious meaning of a statutory provision the modern emphasis is on a contextual approach designed to identify the purpose of a statute and to give effect to it.

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Legislation
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Books & Journal Articles
  • Chapter. II REVENUE
    • Nbr. 8-S1, October 1956
    • Public Administration and Development
  • Chapter. II REVENUE
    • Nbr. 8-S1, October 1956
    • Public Administration and Development
  • Frauds against the Revenue
    • Nbr. 7-2, April 1999
    • Journal of Financial Crime
    • 175-178
    Economists who have studied the economics of crime and other illegitimate activities have pointed out that criminals behave according to economic axioms and tend to evaluate the marginal costs and ...
  • REVENUE SHARING IN PROFESSIONAL SPORTS LEAGUES
    • Nbr. 56-2, May 2009
    • Scottish Journal of Political Economy
    We employ a model of n heterogenous profit‐maximizing clubs to analyze the impact of revenue sharing in professional sports leagues on competitive balance. Revenues of each club depend on absolute ...
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Law Firm Commentaries
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