Chapter BIM38600

Published date22 November 2013
Record NumberBIM38600
Alphabetical order by name of the party

The table below identifies the:

  1. point at issue
  2. names of the parties
  3. BIM reference
  4. Tax case reference

for each of the cases referred to in the guidance material on wholly and exclusively.

Point at issue Names of the parties BIM reference Tax case reference
Cost of appeal to Special Commissioners/tribunal Allen v Farquharson Bros & Co BIM37840, BIM37850 17 TC 59
Building society demutualisation Alliance & Leicester plc v Hamer BIM37690 SpC242
Compensation for loss of office Bassett Enterprise Ltd v Petty BIM38350 21 TC 728
Business entertaining Bentleys, Stokes & Lowless v Beeson BIM37050, BIM37065, BIM37070, BIM37075, BIM37400, BIM37610, BIM37630, BIM37635, BIM37790, BIM38200, BIM38210, BIM38250 33 TC 491
Expenditure on a political pamphlet Boarland v Kramat Pulai Ltd BIM37035 35 TC 1
Charitable giving Bourne and Holingsworth Ltd v Ogden BIM37510 14 TC 349
Attendance at overseas conference Bowden v Russell & Russell BIM37610, BIM37630 42 TC 301
First look for specific statutory disallowance British Insulated and Helsby Cables, Ltd v Atherton BIM37400, BIM38330 10 TC 155
Profit related payments British Sugar Manufacturers Ltd v Harris BIM37830 21 TC 527
Subsistence Caillebotte v Quinn BIM37660, BIM37665, BIM37670, BIM37675, BIM37900, BIM37920 50 TC 222
Cost of defending anti-trust action Cattermole v Borax & Chemicals Ltd BIM38525 31 TC 202
Loan at interest to secure supplies; repayable by discount on those supplies Charles Marsden & Sons Ltd v CIR BIM37760, BIM37790 12 TC 217
Penalty for breach of wartime regulations CIR v Alexander von Glehn & Co Ltd BIM38520 12 TC 232
Going out of business CIR v Anglo Brewing Co Ltd BIM38310, BIM38320 12 TC 803
Changing company charter CIR v Carron Company BIM38275 45 TC 18
Redundancy costs CIR v Cosmotron Manufacturing Ltd BIM38315, BIM38320, BIM38390 70 TC 292
The legal approach to the wholly and exclusively test CIR v Dowdall O’Mahoney & Co Ltd BIM37035 33 TC 259
Penalty for breach of wartime regulations CIR v E C Warnes & Co Ltd BIM38515, BIM38520 12 TC 227
Loss by Scottish solicitor on loan of money CIR v Hagart and Burn-Murdoch BIM37770, BIM37775, BIM37780 14 TC 433
Compensation for loss of office CIR v Patrick Thomson Ltd BIM38360 37 TC 145
Meeting former owner’s obligations Cooke v Quick Shoe Repair Service BIM38330 30 TC 460
Excessive remuneration Copeman v William Flood & Sons, Ltd BIM37715 24 TC 53
Director’s defalcations Curtis v J & G Oldfield Ltd BIM37810 9 TC 319
Payment to retiring director following a dispute Deverell, Gibson & Hoare Ltd v Rees BIM37717 25 TC 467
Whether payements to children were remuneration Dollar v Lyon BIM37735, BIM37737 54 TC 459
Excessive remuneration Earlspring Properties Ltd v Guest BIM37740 67 TC 259
Circumstances where a court may set aside Commissioners’ determination Edwards v Bairstow & Harrison BIM37045, BIM37925, BIM37965, BIM38220, BIM38250, BIM38320 36 TC 207
Attendance at overseas conference Edwards v Warmsley Henshall & Co BIM37615, BIM37670, BIM37925 44 TC 431
Advances against non-specific supplies English Crown Spelter v Baker BIM37755, BIM37760 5 TC 327
Sponsoring a relative’s (sporting) ambitions Executive Network v O’Conner BIM37970 SpC56
Dividends paid to directors Eyres v Finnieston Engineering Co Ltd BIM37705 7 TC 74
Libel costs Fairrie v Hall BIM37300, BIM38530 28 TC 200
Payment of share of profits following sale of shares Faulconbridge v Thomas Pinkney & Sons Ltd BIM37730 33 TC 415
Settling with disaffected director G Scammell & Nephew Ltd v Rowles BIM38535 22 TC 479
Guarantee of associated company’s debts Garforth v Tankard Carpets Ltd BIM37065, BIM38210, BIM38285, BIM38320 53 TC 342
Compensation for loss of office George J Smith & Co Ltd BIM38380 45 TC 384
Redundancy on takeover George Peters & Co Ltd v Smith BIM38385 41 TC 264
Payment in lieu of notice Godden v A Wilson’s Stores (Holdings) Ltd BIM38390 40 TC 161
Defending civil action Golder v Great Boulder Proprietary Gold Mines Ltd BIM38540 33 TC 75
Contributions to an association to maintain prices Guest Keen & Nettlefolds Ltd v Fowler BIM37500 5 TC 511
Building society demutualisation Halifax plc v Davidson BIM37690 SpC239
Compromise settlement of action by former director Hammond Engineering Co Ltd v CIR BIM38550 50 TC 313
Argentine ‘substitute tax’ Harrods (Buenos Aires) Ltd v Taylor-Gooby BIM37055, BIM37060, BIM37300 41 TC 450
Rent paid to partner Heastie v Veitch & Co BIM38110, BIM38120 18 TC 305
Payments to trust for employees to buy shares Heather v P-E Consulting Group BIM38275 48 TC 293
‘Civilian’ clothing Hillyer v Leeke BIM37025, BIM37910 51 TC 90
Travelling expenses Horton v Young BIM37620, BIM37630, BIM37635, BIM37675 47 TC 60
Compensation for loss of office James Snook & Co Ltd v Blasdale BIM38340, BIM38380 33 TC 244
Solicitor guaranteeing client’s overdraft Jennings v Barfield BIM37770, BIM37775, BIM37780 40 TC 365
Subscription to a trade association Joseph Thompson & Sons Ltd v Chamberlain BIM37065 40 TC 657
Tax avoidance Kilmorie (Aldridge) Ltd v Dickinson BIM38400 50 TC 1
Defending charge of professional misconduct Knight v Parry
...

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