Chapter BIM38600
Published date | 22 November 2013 |
Record Number | BIM38600 |
Alphabetical order by name of the party
...
The table below identifies the:
- point at issue
- names of the parties
- BIM reference
- 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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