CCH British Tax Cases (England & Wales case law)
- Vision HR Solutions Ltd v R & C Commissioners & Veqta Ltd
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Civic Environmental Systems Ltd v The Commissioners for HM Revenue and Customs
Company tax return. Right of appeal against an amendment. Accounting period. Closure notice
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Royal Bank of Canada v The Commissioners for HM Revenue and Customs
Corporation tax purposes as profits of a trade. Immovable property. Right to work
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William Archer v The Commissioners for HM Revenue and Customs
Postponement of tax in the context of an appeal. Reasonable excuse. Interim relief. Judicial review. Closure notices
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Raymond Davies v Novatrust Ltd
Rate of income tax. Income tax. Pension payments. Implied term
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Bhaur v Equity First Trustees and Others
Tax avoidance scheme. Employee benefit trust. Relevant mistake. Inheritance tax. Equitable jurisdiction. Employee remuneration
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Hugh Murphy v The Commissioners for HM Revenue and Customs
Income tax. Trustees of a discretionary trust. Payment to the beneficiary. Uk resident
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Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs
New ground of appeal. General capital allowances pool. Tax avoidance purpose of the scheme. Option price
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David McClean and Others v Andrew Thornhill KC
Loss relief for members of limited liability partnerships. Duty of care. Independent financial adviser. Tax benefits
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Axa Sun Life Plc v Commissioners of Inland Revenue
Corporation tax claims. Mistake of law. Tax liability. Limitation period. Accounting period. Date of constructive discovery
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London Luton Hotel Bpra Property Fund LLP v The Commissioners for HM Revenue and Customs
Property rights. General rule of statutory construction. Connection with the conversion. Business premises
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Oisin Fanning v The Commissioners for HM Revenue & Customs
Tax on subsequent conveyance. Completion of the secondary contract. Land transaction. Substantial performance
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Mark Mitchell v The Commissioners for HM Revenue and Customs
Disclosure of documents. Case management powers. Purposes of civil proceedings. Revenue and customs. Tax affairs
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Volkerrail Plant Ltd v The Commissioners for HM Revenue & Customs
Double deduction of losses. Corporation tax purposes in the chargeable profits of the company. Freedom of establishment. Permanent establishment
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Stephane Etroy v Speechly Bircham LLP
Tax advice. Life interest trust. Knowledge of negligence as a matter. Entry charge. Situs assets
- Good v R & C Commissioners
- R (Beech Developments (Manchester) Ltd and Others) v Revenue and Customs Commissioners
- Umbrella Care Ltd ((in Liquidation)) v (1) Khair Un Nisa
- Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others
- The Commissioners for HM Revenue and Customs v Jason Wilkes
- Urenco Chemplants Ltd and Another v R & C Commissioners
- Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd
- Christian Peter Candy v The Commissioners for HM Revenue & Customs
- Cobalt Data Centre 2 LLP and Another v R & C Commissioners
- Tax Returned Ltd v The Commissioners for HM Revenue and Customs
- Asertis Ltd v Mr Dale Heathcote
- Manolete Partners Plc v Paul Anthony Rutter
- Quentin v HMRC
- The Commissioners for HM Revenue and Customs v Mr Keith Murphy
- The Commissioners for HM Revenue and Custsoms v David Gerald Vivian Fitzwilliam De Freitas