MacDonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
| Jurisdiction | England & Wales |
| Date | 2002 |
| Court | Special Commissioners |
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9 cases
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RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
...was wrongly decided. HMRC had earlier taken the same approach in its arguments before the special commissioners in Dextra Accessories Ltd v Macdonald (Inspector of Taxes) [2002] STC (SCD) 413, which concerned an employee benefit trust into which a company transferred the bulk of the remune......
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Neil Pattullo For Judicial Review
... ... 2008 by Dr Nicholas Branigan, one of HM inspector of taxes, the second respondent (hereinafter ... to call for documents of taxpayer and others 20(1) Subject to this section, an inspector may ... of the House of Lords in McDonald v Dextra Accessories Limited 2005 UAK HL 47, it became ... ...
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HM Revenue and Customs v Household Estate Agents Ltd
...made in accordance with normal accountancy principles, but following the decision of the House of Lords in July 2005 in Macdonald v Dextra Accessories Ltd [2005] UKHL 47, 77TC 146, HMRC took the view that the deduction was disallowed by the provisions of section 43 of the Finance Act 1989 o......
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Christopher Purkiss (as Liquidator of Ethos Solutions Ltd) v Tim Kennedy & 34 Others
...at the time when it made the said payments, the Company believed, on the basis of the decisions in Dextra Accessories Ltd v Macdonald [2002] STC (SCD) 413 and Sempra Metals Ltd v Revenue and Customs Commissioners [2008] STC (SCD) 1062, that it would not be liable to deduct and pay income ta......
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1 firm's commentaries
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Weekly Tax Update - 14 March 2016
...for this whole area of employment tax. It has been a long wait since the original Special Commissioners judgment in Dextra in 2002 (STC (SCD) 413), which only partially covered the issues at first instance and is anyway precedent (see MacDonald v Dextra Accessories Ltd & Others [2005] S......
1 books & journal articles
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Comment on the decision in RFC 2012 Plc (in liquidation) v Advocate General for Scotland [2017] UKSC 45
...this. The players !!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! 5Dextra Accessories Ltd v Macdonald (Inspector of Taxes) [2002] STC (SCD) 413. 6The General Commissioner of Income Tax and the Special Commissioners of Income Tax were replaced by the new tax tribunal system on the 1......