BIM38600 - Wholly & exclusively: tax cases referred to in the guidance
Alphabetical order by name of the party
The table below identifies the:
- point at issue,
- names of the parties,
- BIM reference, and
- 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 |
17TC59 |
|
|
Building society demutualisation |
Alliance & Leicester plc v Hamer |
SpC242 |
|
|
Compensation for loss of office |
Bassett Enterprise Ltd v Petty |
21TC730 |
|
|
Business entertaining |
Bentleys, Stokes & Lowless v Beeson |
BIM37050, BIM37065, BIM37070, BIM37400, BIM37610, BIM37630, BIM38210, BIM38250 |
33TC491 |
|
Expenditure on a political pamphlet |
Boarland v Kramat Pulai Ltd, |
35TC1 |
|
|
Charitable giving |
Bourne and Holingsworth Ltd v Ogden |
13TC349 |
|
|
Attendance at overseas conference |
Bowden v Russell & Russell |
42TC301 |
|
|
First look for specific statutory disallowance |
British Insulated and Helsby Cables, Ltd. v Atherton |
10TC155 |
|
|
Profit related payments |
British Sugar Manufacturers Ltd v Harris |
21TC528 |
|
|
Subsistence |
Caillebotte v Quinn |
50TC222 |
|
|
Cost of defending anti-trust action |
Cattermole v Borax & Chemicals Ltd |
31TC202 |
|
|
Loan at interest to secure supplies; repayable by discount on those supplies |
Charles Marsden & Sons Ltd v CIR |
12TC217 |
|
|
Penalty for breach of wartime regulations |
CIR v Alexander von Glehn & Co Ltd |
12TC232 |
|
|
Going out of business |
CIR v Anglo Brewing Co Ltd |
12TC803 |
|
|
Changing company charter |
CIR v Carron Company |
45TC18 |
|
|
Redundancy costs |
CIR v Cosmotron Manufacturing Ltd |
70TC292 |
|
|
The legal approach to ICTA88/S74 (1)(a) |
CIR v Dowdall O’Mahoney & Co Ltd |
33TC259 |
|
|
Penalty for breach of wartime regulations |
CIR v E C Warnes & Co Ltd |
12TC227 |
|
|
Loss by Scottish solicitor on loan of money |
CIR v Hagart and Burn-Murdoch |
14TC433 |
|
|
Compensation for loss of office |
CIR v Patrick Thomson Ltd |
37TC145 |
|
|
Meeting former owner’s obligations |
Cooke v Quick Shoe Repair Service |
30TC460 |
|
|
Excessive remuneration |
Copeman v William Flood & Sons, Ltd |
24TC53 |
|
|
Director’s defalcations |
Curtis v J & G Oldfield Ltd |
9TC319 |
|
|
Payment to retiring director following a dispute |
Deverell, Gibson & Hoare Ltd v Rees |
25TC467 |
|
|
Whether payements to children were remuneration |
Dollar & Dollar v Lyon |
54TC459 |
|
|
Excessive remuneration |
Earlspring Properties Ltd v Guest |
67TC259 |
|
|
Circumstances where a court may set aside Commissioners’ determination |
Edwards v Bairstow & Harrison |
36TC207 |
|
|
Attendance at overseas conference |
Edwards v Warmsley Henshall & Co |
44TC431 |
|
|
Advances against non-specific supplies |
English Crown Spelter v Baker |
5TC327 |
|
|
Sponsoring a relative’s (sporting) ambitions |
Executive Network v O’Conner |
SpC56 |
|
|
Dividends paid to directors |
Eyres v Finnieston Engineering Co Ltd |
7TC74 |
|
|
Libel costs |
Fairrie v Hall |
28TC200 |
|
|
Payment of share of profits following sale of shares |
Faulconbridge v Thomas Pinkney & Sons Ltd |
33TC415 |
|
|
Flotation costs |
Focus Dynamics plc v Turner |
SpC182/99 |
|
|
Settling with disaffected director |
G Scammell & Nephew Ltd v Rowles |
22TC479 |
|
|
Guarantee of associated company’s debts |
Garforth v Tankard Carpets Ltd |
53TC342 |
|
|
Compensation for loss of office |
George J Smith & Co Ltd |
45TC384 |
|
|
Redundancy on takeover |
George Peters & Co Ltd v Smith |
41TC264 |
|
|
Payment in lieu of notice |
Godden v A Wilson’s Stores (Holdings) Ltd |
40TC161 |
|
|
Defending civil action |
Golder v Great Boulder Proprietary Gold Mines Ltd |
33TC75 |
|
|
Contributions to an association to maintain prices |
Guest Keen & Nettlefolds Ltd v Fowler |
5TC511 |
|
|
Building society demutualisation |
Halifax plc v Davidson |
SpC239 |
|
|
Compromise settlement of action by former director |
Hammond Engineering Co Ltd v CIR |
50TC313 |
|
|
Argentine ‘substitute tax’ |
Harrods (Buenos Aires) Ltd. v Taylor-Gooby |
41TC450 |
|
|
Rent paid to partner |
Heastie v Veitch & Co |
18TC318 |
|
|
Payments to trust for employees to buy shares |
Heather v P-E Consulting Group |
48TC293 |
|
|
‘Civilian’ clothing |
Hillyer v Leeke |
51TC90 |
|
|
Travelling expenses |
Horton v Young |
47TC60 |
|
|
Compensation for loss of office |
James Snook & Co Ltd v Blasdale |
33TC244 |
|
|
Provision where liability not formally admitted |
James Spencer & Co v CIR |
32TC111 |
|
|
Solicitor guaranteeing client’s overdraft |
Jennings v Barfield |
40TC365 |
|
|
Subscription to a trade association |
Joseph Thompson & Sons Ltd v Chamberlain |
40TC657 |
|
|
Tax avoidance |
Kilmorie (Aldridge) Ltd v Dickinson |
50TC1 |
|
|
Defending charge of professional misconduct |
Knight v Parry |
48TC580 |
|
|
Money injected into subsidiary as condition for sale and rescue |
Lawson v Johnson Matthey plc |
65TC39 |
|
|
Subscription to trade association |
Lochgelly Iron and Coal Co Ltd v Crawford |
6TC267 |
|
|
Valuable shares issued at par to employees |
Lowry v Consolidated African Selection trust Ltd |
23TC259 |
|
|
Artistic director funding company as showcase |
Lunt v Wellesly |
27TC78 |
|
|
Partner’s removal expenses |
MacKinley v Arthur Young McClelland Moores & Co |
62TC704 |
|
|
Ordinary ‘civilian’ clothing |
Mallalieu v Drummond |
BIM37055, BIM37900, BIM37910, BIM37925, BIM37930, BIM37965, BIM38220 |
57TC330 |
|
Write-off of debt due from subsidiary |
Maple Ltd v Fir |
SpC |
|
|
Funding overseas subsidiary |
Marshall Richards Machine Co Ltd v Jewitt |
36TC511 |
|
|
Architect’s flat over office |
Mason v Tyson |
53TC333 |
|
|
Disputing a charge of gross misconduct |
McKnight v Sheppard |
71TC419 |
|
|
Domestic accommodation in public house consciously acquired for trade purposes only |
McLaren v Mumford |
69TC173 |
|
|
Costs of operating PAYE |
Meredith v Roberts |
44TC559 |
|
|
Compensation for loss of office |
Mitchell v B W Noble Co Ltd |
11TC372 |
|
|
Anti nationalisation campaign |
Morgan v Tate & Lyle Ltd |
35TC367 |
|
|
Asphalters guaranteeing exhibition in hope of work |
Morley v Lawford |
14TC229 |
|
|
Wife or civil partner’s wages |
Moschi v Kelly |
33TC442 |
|
|
Costs of private room to allow continuance of profession during course of medical treatment |
Murgatroyd v Evans-Jackson |
43TC581 |
|
|
Barrister, home to office travel |
Newsom v Robertson |
33TC452 |
|
|
Medical costs to treat condition acquired during course of profession |
Norman v Golder |
26TC293 |
|
|
Building society demutualisation |
Northern Rock plc v Davidson |
SpC241 |
|
|
Redundancy costs |
O’Keefe v Southport Printers Ltd |
58TC88 |
|
|
Write-off of debt due from subsidiary |
Odhams Press Ltd v Cook |
23TC233 |
|
|
Compensation for loss of office |
Overy v Ashford Dunn & Co Ltd |
17TC497 |
|
|
Loss on sale of property used as a temporary residence by employee |
Owen & Gadsdon v Brock |
32TC206 |
|
|
Factual assumptions which are insufficiently reliable |
Owen v Southern Railway of Peru Ltd |
36TC602 |
|
|
Cost of surgery to repair damaged finger |
Prince v Mapp |
46TC169 |
|
|
Subsistence and accommodation |
Prior v Saunders |
66TC210 |
|
|
Tax avoidance |
Ransom v Higgs |
50TC1 |
|
|
Write-off of debt due from subsidiary |
Redkite Ltd v HMIT |
SpC |
|
|
Temporary loans made by brewer |
Reid’s Brewery Co Ltd v Male |
3TC279 |
|
|
For own trade or for subsidiary’s? |
Robinson v Scott Bader Co. Ltd |
54TC757 |
|
|
Meaning of ‘for the purposes of the trade’ |
Rushden Heel Co Ltd v Keene |
30TC298 |
|
|
Premiums on director’s life insurance |
Samuel Dracup & Sons Ltd v Dakin |
37TC377 |
|
|
Calling at supplier during home to office journey |
Sargent v Barnes |
52TC335, |
|
|
Overseas travel to see related business |
Sargent v Eayrs |
48TC573 |
|
|
Interest on overdrawn capital account |
Silk v Fletcher |
SpC239/00 |
|
|
Interest on overdrawn capital account |
Silk v Fletcher (no 2) |
|
|
|
No differential use of hindsight |
Simpson v Jones |
44TC599 |
|
|
Compensation fund levies |
Smith v Lion Brewery Co Ltd |
5TC568 |
|
|
Accountancy fees allowed by concession |
Smith’s Potato Estates v Bolland |
30TC267 |
|
|
Accountancy fees allowed by concession |
Smith's Potato Crisps (1929), Ltd v Commissioners of Inland Revenue |
30TC267 |
|
|
Defending partner against charge of conspiring to defraud |
Spofforth & Prince v Golder |
26TC310 |
|
|
Excessive remuneration |
Stott & Ingham v Trehearne |
9TC69 |
|
|
Architect investing in clients to secure business |
Stott v Hoddinott |
7TC85 |
|
|
Compensation paid to injured customer |
Strong & Co of Romsey v Woodifield |
BIM37055, BIM37060, BIM37300, BIM37840, BIM37850, BIM37910, BIM37955, BIM38510, BIM38515, BIM38520, BIM38530 |
5TC215 |
|
Write-off of debt due from subsidiary |
Sycamore |
SpC |
|
|
Payments for mutual insurance |
Thomas v Richard Evans & Co Ltd |
11TC790 |
|
|
Rent paid to overseas landlord, profit related |
Union Cold Storage Co Ltd v Adamson |
16TC29 |
|
|
Fire insurance on properties owned by US company controlled by the UK company’s shareholders |
Union Cold Storage v Jones |
8TC725 |
|
|
Licensed premises let at low rent in exchange for a ‘tie’ |
Usher’s Wiltshire Brewery Ltd v Bruce |
6TC399 |
|
|
Payment to terminate trade agreement |
Vodafone Cellular & Others v Shaw |
69TC376 |
|
|
Domestic accommodation in public house |
Wildbore v Luker |
33TC46 |
|
|
Solicitors annual conference |
Watkis v Ashford Sparkes & Harward |
58TC468 |
|
|
Payment to a director changing duties because of ill-health |
Wilson v Nicholson Sons & Daniels Ltd |
25TC473 |
|
|
Building society demutualisation |
Woolwich plc v Davidson |
SpC240 |
