Jaggers (trading as Shide Trees) v Ellis (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Judgment Date | 11 November 1997 |
| Date | 11 November 1997 |
| Court | Chancery Division |
Chancery Division
Before Mr Justice Lightman
Jaggers (trading as Shide Trees)
and
Ellis (Inspector of Taxes)
Income tax - plantation of Christmas trees not a woodland - profits liable to tax
Xmas trees not a woodland
A plantation of Christmas trees was not a woodland and the profits from it were not excepted from the charge to income tax imposed by section 53 of the Income and Corporation Taxes Act 1988.
Mr Justice Lightman so held in a reserved judgment in the Chancery Division dismissing an appeal by the taxpayer, Mrs Deidre Jaggers, trading as Shide Trees, from the determination of a special commissioner (Mr T H K Everett) upholding assessments to income tax under Case I of Schedule D for years from 1990-91 to 1995-96.
Section 53 of the 1988 Act provides...
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Director's duty of care to monitor information systems in HMOs: some lessons from the Oxford Health Plan.
...NETWORKS (Mar. 5, 1998) [hereinafter Blecher, Burned on the Street]. (184) Reed Abelson, Oxford Says B Misjudged Cost of Care, N.Y. TIMES, Dec. 10, 1997, at D1 [hereinafter Abelson, Oxford Says it (185) Press release, N.Y. Ins. Dept., May 9, 1997 . (186) Press release, New York Ins. Dept., ......