Simons Tax Cases (England & Wales case law)
- Bat Industries Plc and Others v Commissioners of Inland Revenue
- The Commissioners for HM Revenue and Customs v Dolphin Drilling Ltd
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Bluecrest v HMRC
Income tax purposes. Shares of the partners in the actual profits of the partnership trade for the relevant accounting period. Corporate partner. Individual partners
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British Telecommunications Plc v The Commissioners for HM Revenue and Customs
Claim in unjust enrichment. Law rights. Law remedy. Debt relief. Respect of the main period
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Newcastle United Football Company Ltd v Commissioners for HM Revenue & Customs
Express extension of the general power of seizure. Private law duty of confidentiality towards the owner of the documents. Criminal investigation. Seized property. Revenue and customs
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The Commissioners for HM Revenue and Customs v E.on UK Plc
Pension scheme benefit from express exemptions from income tax as earnings. Change in future terms of employment. Payment replaced. Db scheme
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Commissioners for HM Revenue and Customs v Fisher and another
Tax charge. Betting duty. Income of the overseas person. Transferor of the assets. Inland revenue. House of lords
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Skatteforvaltningen (the Danish Customs and Tax Administration) v Solo Capital Partners LLP (in special administration) and Others
Claim for the indirect enforcement of foreign tax laws. Proceedings by a public authority in the exercise of public powers. Revenue rule
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Euromoney v HMRC
Tax avoidance. Preference shares. Capital gain for the cash element of the transaction. Fide commercial reasons. Main purpose
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The Commissioners for HM Revenue and Customs v LG Park HT1 Ltd
Scope of the appeals against the closure notices. Stamp duty land tax. Case management decisions. Market value
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BCM Cayman LP v The Commissioners for HM Revenue and Customs
Fiduciary capacity. Relevant trade for corporation tax purposes. Limited partner. Partnership deed
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Target Group Ltd v Commissioners for HM Revenue and Customs
Exempt supply for the following principal reasons. Decision on the debt collection exception. Bank accounts. Financial situation. Case law
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The King on the application of Royal Surrey NHS Foundation Trust v The Commissioners for HM Revenue and Customs
Intention for business use of the goods. Trust's evidence. Judicial review. Input tax
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Stephen John Hunt v Jagtar Singh
Fiduciary duties of directors of a company. Creditor duty. Tax liability
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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
- R (on the application of Realreed Ltd) v R & C Commissioners
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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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The King on the application of Airline Placement Ltd v The Commissioners for HM Revenue and Customs
Tax treatment of security bonds. Ruling request. Legitimate expectation. Salary sacrifice arrangement. Frank disclosure. Sponsor airline
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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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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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Dawson's (Wales) Ltd v The Commissioners for HM Revenue & Customs
Excise goods. Duty suspension arrangement. Physical possession
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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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Revenue and Customs Commissioners v News Corporation UK & Ireland Ltd
Principle of strict interpretation of exemptions. Nature of general terms. National law exceptions. Digital editions
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The Commissioners for HM Revenue & Customs v Gray & Farrar International LLP
Element test. General principle of law for the characterisation of a supply. Expert advice. Typical consumer. Provision of information
- Good v R & C Commissioners
- Mainpay Ltd v The Commissioners for HM Revenue and Customs
- The Commissioners for HM Revenue and Customs v Jason Wilkes