EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Year | 1996 |
| Date | 1996 |
| Court | Special Commissioners |
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4 cases
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EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)
...practical importance to the question in dispute. 13The special commissioners, in a decision given on 10 September 1996 (reported at [1996] STC (SCD) 455), held in principle that the payments to Mr Soames and to Mr Hussey were emoluments chargeable to tax under Case I of Schedule E. They dis......
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Richardson (Inspector of Taxes) v Delaney
... ... Delaney v Staples ELR [1992] 1 AC 687 ... EMI Group Electronics Ltd v Coldicott (HMIT) TAXTAX [1999] BTC 294;(1999) 71 TC 455 ... Income tax - ... ...
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MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
...the emoluments are paid or treated as paid. 39 As to the meaning of the word 'emolument' he cites EMI Group Electronics v. Coldicott [2000] 1 WLR 540 CA at 543F-544H (per Chadwick LJ), where the relevant authorities are discussed. He points out that section 43 does not require an emolument......
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Macdonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
... ... ] BTC 102; [1989] 1 WLR 167 Cutts, Re WLR [1956] 1 WLR 728 EMI Group Electronics Ltd v Coldicott (HMIT)TAXWLR [1999] BTC 294; [2000] 1 WLR 540 Heather v ... ...