Chapter BIM35905
| Published date | 22 November 2013 |
| Record Number | BIM35905 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Alphabetical order by names of the party
...
The table below identifies the:
- point at issue,
- names of the parties,
- BIM page(s), and
- Tax case reference,
- for each of the cases referred to in the guidance material on the capital/revenue divide.
| Point at issue | Names of the parties | BIM page(s) | Tax case reference |
| Payment for surrendering rights | A Consultant v HM Inspector of Taxes | BIM35535, BIM35600 | SPC180 |
| Removing a commission agent | Anglo-Persian Oil Company Ltd v Dale | BIM35505, BIM35625, BIM35901, BIM35815 | 16TC253 |
| Commission for a guarantee | Ascot Gas Water Heaters Ltd v Duff | BIM35580 | 24TC171 |
| Restrictive covenant | Associated Portland Cement Manufacturers Ltd v Kerr | BIM35510, BIM35595 | 27TC103 |
| Contribution to establish a pension fund | Atherton v British Insulated & Helsby Cables Ltd | BIM35010, BIM35320, BIM35401, BIM35505, BIM35550, BIM35590, BIM35625, BIM35901 | 10TC155 |
| Compensation for loss of agency agreement | Barr, Crombie & Co Ltd v CIR | BIM35530, BIM35535 | 26TC406 |
| Costs of loan finance | Beauchamp v F W Woolworth plc | BIM35580, | 61TC542 |
| Exclusivity tie | Bolam v Regent Oil Co Ltd | BIM35550, BIM35555, BIM35810, BIM35901 | 37TC56 |
| Annual receipts for sharing know-how and secret processes for 10 years. | British Dyestuffs Corporation (Blackley) Ltd v CIR | BIM35705, BIM35720 | 12TC586 |
| Replacement of football stand, capital or revenue? | Brown v Burnley Football and Athletic Co Ltd | BIM35435, BIM35485 | 53TC357 |
| Accounting treatment inconsistent with the true facts | BSC Footwear Ltd v Ridgway | BIM35030 | 47TC495 |
| Doctrine of the ‘entirety’ | Bullcroft Main Collieries Ltd v O’Grady | BIM35440, BIM35467 | 17TC93 |
| Damage to land | Bullcroft Main Collieries Ltd v O’Grady | BIM35425 | 17TC93 |
| Surrender of onerous lease | Bullrun v CIR | BIM35010, BIM35625 | SPC248 |
| Compensation for delay in overhauling ship | Burmah Steam Ship Co Ltd v CIR | BIM35427, BIM35600 | 16TC67 |
| Changing a partnership structure | C Connelly & Co v Wilbey | BIM35525 | 65TC208 |
| Periodical payments linked to sales | CIR v 36/49 Holdings, Ltd (In Liquidation) | BIM35040, BIM35310 | 25TC173 |
| Right to deposit material | CIR v Adam | BIM35305, BIM35315, BIM35901 | 14TC34 |
| Gas pipes, repair or capital? | CIR v Auckland Gas | BIM35435, BIM35440, BIM35445, BIM35460, BIM35470 | 73TC266 |
| Dairy herd Conversion scheme | CIR v Biggar | BIM35600 | 56TC254 |
| Varying a company’s charter | CIR v Carron Company | BIM35301, BIM35320, BIM35505, BIM35565, BIM35901 | 45TC18 |
| Legal analysis overrides the accounts as prepared | CIR v Gardner Mountain & D Abrumenil Ltd | BIM35030, BIM35210 | 29TC69 |
| Share of profits paid for three years to retiring partner | CIR v Hogarth | BIM35315 | 23TC491 |
| Share of profits paid for three years to buy out partner’s interest | CIR v Ledgard | BIM35315 | 21TC129 |
| Periodical payments to finance a literary work | CIR v Mallaby-Deeley and Another | BIM35310, BIM35315 | 13TC153 |
| Payment to another company to refrain from production | CIR v Nchanga Consolidated Copper Mines Ltd | BIM35510, BIM35635, BIM35901 | Privy Council |
| Liabilities assumed on purchase of business | CIR v New Zealand Forest Research Institute | BIM35655 | 72TC628 |
| Purchase of growing crop | CIR v Pilcher | BIM35410, BIM35901 | 31TC314 |
| Lump sum receipt for know-how and services | Coalite & Chemical Products Ltd v Treeby | BIM35715 | 48TC171 |
| Cost of pit sinking | Coltness Iron Co v Black | BIM35401, BIM35701, BIM35901 | 1TC287 |
| Reverse premium | Commissioner of Inland Revenue v Wattie & Lawrence | BIM35625 | 72TC639 |
| Alterations as a result of changed techniques | Conn v Robins Bros. Ltd | BIM35455, BIM35460, BIM35480 | 43TC266 |
| Payment to previous owner’s creditors to secure supplies | Cooke v Quick Shoe Repair Service | BIM35540 | 30TC460 |
| Cancellation of lease of an unprofitable branch | Cowcher v Richard Mills and Company Ltd | BIM35625 | 13TC216 |
| Getting rid of a business manager | Croydon Hotel & Leisure Co Ltd v Bowen | BIM35535 | SPC101 |
| Exam fees, capital or revenue? | Dass v Special Commissioner and others | BIM35660 | [2006] EWHC 2491 (Ch) |
| Damages awarded to underwriters against managing agents | Deeny & others v Gooda Walker Ltd & others | BIM35600 | 68TC458 |
| Royalties for publishing war diaries | Earl Haig’s Trustees v CIR | BIM35701 | 22TC275 |
| Unsuccessful planning application | ECC Quarries Ltd v Watkis | BIM35210, BIM35320, BIM35625 | 51TC153 |
| Payment for additional capital | European Investment Trust Co Ltd v Jackson | BIM35580 | 18TC1 |
| Lump sum receipt for sale of secret processes and other information to foreign government | Evans Medical Supplies Ltd v Moriarty | BIM35705, BIM35710 | 37TC540 |
| Farm drive resurfacing, capital or revenue? | G Pratt and Sons v HMRC | BIM35485 | [2011] UKFTT 416 (TC) |
| Lump sum received by authoress for sale of copyright | Glasson v Rougier | BIM35725 | 26TC86 |
| Compensation for restriction on trade assets | Glenboig Union Fireclay Co Ltd v CIR | BIM35010, BIM35600 | 12TC427 |
| Sale of fixed or current assets? | Gloucester Railway Carriage and Wagon Company Ltd v CIR | BIM35429 | 12TC720 |
| Purchase of mine ‘tailings’ | Golden Horseshoe (New) Ltd v Thurgood | BIM35405, BIM35901 | 18TC280 |
| Payments for right to enter and diminution of value of land | H J Rorke Ltd v CIR | BIM35401 | 39TC194 |
| Demutualisation costs | Halifax Building Society v Davidson | BIM35645 | SPC 238 |
| Opposing a patent renewal | Hallstroms Proprietary Ltd v The Federal Commissioner of Taxation | BIM35045, BIM35430, BIM35455, BIM35460, BIM35645 | Australian Case |
| Payment to fund to enable staff to buy shares in company |
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