BIM35905 - Capital/revenue divide: tax cases and summing up: table of tax cases referred to

Alphabetical order by names of the party

The table below identifies the:

  1. point at issue,
  2. names of the parties,
  3. BIM page(s), and
  4. Tax case reference,

for each of the cases referred to in the guidance material on the capital/revenue divide.

Point at issueNames of the partiesBIM page(s)Tax case reference
Payment for surrendering rightsA Consultant v HM Inspector of TaxesBIM35535, BIM35600SPC180
Removing a commission agentAnglo-Persian Oil Company Ltd v DaleBIM35505, BIM35585, BIM35625, BIM35901, BIM3587016TC253
Commission for a guaranteeAscot Gas Water Heaters Ltd v DuffBIM3558024TC171
Restrictive covenantAssociated Portland Cement Manufacturers Ltd v KerrBIM35510, BIM3559527TC103
Contribution to establish a pension fundAtherton v British Insulated & Helsby Cables LtdBIM35010, BIM35105, BIM35320, BIM35401, BIM35550, BIM35590, BIM35610, BIM35625, BIM3590110TC155
Inter relation between Case III and deduction at sourceAttorney General v London County CouncilBIM350254TC265
Compensation for loss of agency agreementBarr, Crombie & Co Ltd v CIRBIM35530, BIM35535, BIM35600, BIM3573026TC406
Costs of loan financeBeauchamp v F W Woolworth plcBIM35110, BIM35115, BIM35201, BIM35580, BIM35585, BIM3584061TC542
Exclusivity tieBolam v Regent Oil Co LtdBIM35550, BIM35555, BIM35901, BIM35815, BIM3584037TC56
Annual receipts for sharing know-how and secret processes for 10 years.British Dyestuffs Corporation (Blackley) Ltd v CIRBIM3570512TC586
Accounting treatment inconsistent with the true factsBSC Footwear Ltd v RidgwayBIM35030, BIM3521047TC495
Doctrine of the 'entirety'Bullcroft Main Collieries Ltd v O’GradyBIM3533017TC93
Damage to landBullcroft Main Collieries Ltd v O’GradyBIM3542517TC93
Surrender of onerous leaseBullrun v CIRBIM35010, BIM35625SPC248
Compensation for delay in overhauling shipBurmah Steam Ship Co Ltd v CIRBIM35475, BIM3560016TC67
Changing a partnership structureC Connelly & Co v WilbeyBIM3552565TC208
Periodical payments linked to salesCIR v 36/49 Holdings, Ltd (In Liquidation)BIM35040, BIM3531025TC173
Right to deposit materialCIR v AdamBIM35305, BIM35315, BIM3590114TC34
Gas pipes, repair or capital?CIR v Auckland GasBIM35330, BIM35470Privy Council
Dairy herd Conversion schemeCIR v BiggarBIM3560056TC254
Legal analysis overrides the accounts as preparedCIR v Gardner Mountain & D Abrumenil LtdBIM35030, BIM3521029TC69
Share of profits paid for three years to retiring partnerCIR v HogarthBIM3531523TC491
Share of profits paid for three years to buy out partner’s interestCIR v LedgardBIM3531521TC129
Periodical payments to finance a literary workCIR v Mallaby-Deeley and AnotherBIM35310, BIM3531513TC153
Payment to another company to refrain from productionCIR v Nchanga Consolidated Copper Mines LtdBIM35320, BIM35585, BIM35635, BIM35901Privy Council
Purchase of growing cropCIR v PilcherBIM35410, BIM3590131TC314
Lump sum receipt for know-how and servicesCoalite & Chemical Products Ltd v TreebyBIM3571548TC171
Cost of pit sinkingColtness Iron Co v BlackBIM35401, BIM359011TC287
Reverse premiumCommissioner of Inland Revenue v Wattie & LawrenceBIM35610, BIM3562572TC639
Alterations as a result of changed techniquesConn v Robins Bros. LtdBIM3546043TC266
Payment to previous owner’s creditors to secure suppliesCooke v Quick Shoe Repair ServiceBIM3554030TC460
Cancellation of lease of an unprofitable branchCowcher v Richard Mills and Company LtdBIM3562513TC216
Getting rid of a business managerCroydon Hotel & Leisure Co Ltd v BowenBIM35535SPC101
Damages awarded to underwriters against managing agentsDeeny & others v Gooda Walker Ltd & othersBIM3560068TC458
Unsuccessful planning applicationECC Quarries Ltd v WatkisBIM35210, BIM35325, BIM35330, BIM35625, BIM3582051TC153
Payment for additional capitalEuropean Investment Trust Co Ltd v JacksonBIM3558018TC1
Lump sum receipt for sale of secret processes and other information to foreign governmentEvans Medical Supplies Ltd v MoriartyBIM35705, BIM35710, BIM3571537TC540
Author’s receipts from sale of working papers, etc.Executors of the Will of Professor John Barrington Wain v David Charles Duncan CameronBIM3573567TC324
Lump sum received by authoress for sale of copyrightGlasson v RougierBIM35725, BIM3573026TC86
Compensation for restriction on trade assetsGlenboig Union Fireclay Co Ltd v CIRBIM35010, BIM3560012TC427
Sale of fixed or current assets?Gloucester Railway Carriage and Wagon Company Ltd v CIRBIM35480, BIM3548512TC720
Purchase of mine 'tailings'Golden Horseshoe (New) Ltd v ThurgoodBIM35405. BIM3590118TC280
Payments for right to enter and diminution of value of landH J Rorke Ltd v CIRBIM3540139TC194
Demutualisation costsHalifax Building Society v DavidsonBIM35205, BIM35645SPC 238
Opposing a patent renewalHallstroms Proprietary Ltd v The Federal Commissioner of TaxationBIM35045Australian Case
Payment to fund to enable staff to buy shares in companyHeather v P-E Consulting Group LtdBIM35035, BIM35210, BIM35901, BIM3591048TC293
Payment for a monopoly by instalmentsHenriksen v Grafton Hotel LtdBIM3562024TC453
Claim to deduct a provision for future rents payable on vacant premisesHerbert Smith v HonourBIM35030, BIM3521072TC130
Payment to actor to not appear in films for a periodHiggs v OlivierBIM3560033TC136
Lifetime of implementsHinton v Maden & Ireland LtdBIM35415, BIM3590138TC391
Lump sum received by film writer to terminate contractHousehold v GrimshawBIM3573034TC366
Lump sum received by author for sale of copyrightHowson v MonsellBIM3572531TC529
Purchase of oilHughes v British Burmah Petroleum Co LtdBIM3540117TC286
Varying a company’s charterIRC v Carron CompanyBIM35320, BIM35505, BIM35565, BIM35585, BIM3590145TC18
Incorporating a new companyJ B Kealy v O’Mara (Limerick) LtdBIM35615Irish Case
Sale of fixed or current assets?J Bolson & Son, Ltd v FarrellyBIM3548534TC161
Dilapidations under a leaseJackson v Laskers Home Furnishers LtdBIM3562037TC69
Lump sums derived from transfer of manufacturing know-howJeffrey v Rolls-Royce LtdBIM3571040TC443
Shares received for know-howJohn & E Sturge Ltd v HesselBIM3572051TC183
Payment for benefit of contracts with supplierJohn Smith v Moore and SonBIM3501012TC266
Provision for maintenanceJohnson v Britannia Airways LtdBIM3521067TC99
Compensation for preventing 'ribbon development'Johnson v W S Try LtdBIM3560027TC167
Loss of one of several agency agreementsKelsall Parsons & Co v CIRBIM3553021TC608
Open cast mineKnight v Calder Grove EstatesBIM3540133TC447
Asset bought in defective conditionLaw Shipping Co Ltd v CIRBIM3545512TC621
Money injected into subsidiary as a condition of saleLawson v Johnson Matthey plcBIM35650, BIM3590165TC39
Compensation for loss of use of jettyLondon & Thames Haven Oil Wharves Ltd v AttwoollBIM3560043TC491
Lump sum received by author for sale of copyright. Expenses incurred whilst non-residentMackenzie v ArnoldBIM3573033TC363
Obtaining release from mining leaseMallett v The Staveley Coal & Iron Co LtdBIM35625, BIM3590113TC772
Doctrine of the 'entirety'Margrett v The Lowestoft Water & Gas Co LtdBIM3533019TC481
Sharkey v Wernher not applicable to author’s rightsMason v InnesBIM3573544TC326
Premium to renew leaseMcTaggart v B & E StrumpBIM3581510TC17
Are wallpaper pattern books plant?McVeigh v Arthur Sanderson & Sons LtdBIM3581545TC273
Unsatisfactory employeeMitchell v B W Noble LtdBIM3559011TC372
Anti nationalisation campaignMorgan v Tate & Lyle LtdBIM3557035TC367
Costs of guaranteeing an exhibitionMorley v Lawford and CompanyBIM3510514TC229
Receipts for grant of licences and non-competition agreementsMurray v Imperial Chemical Industries LtdBIM3571044TC175
Lump sum receipts for transfer of know-howMusker v English Electric Co LtdBIM3571541TC556
Liabilities assumed on purchase of businessNew Zealand Forest Research InstituteBIM3565572TC628
Asset bought in defective conditionOdeon Associated Theatres Ltd v JonesBIM35205, BIM3545548TC257
Size and importance of the workPhillips v Whieldon Sanitary Products LtdBIM3533033TC213
Payment in lieu of surface restorationRobert Adie & Sons’ Collieries Ltd v CIRBIM354258TC671
Waste dump reverted to the landRogers v LongsdenBIM3540543TC23
Tipping spaceRolfe v Wimpey Waste Management LtdBIM35605, BIM35625, BIM3590162TC399
Acquisition cost of a businessRoyal Insurance Company v WatsonBIM356553TC500
Abandonment expenditureRTZ Oil & Gas Ltd v EllissBIM35420, BIM3562561TC132
Commission for guaranteeing overdraftRyall v HoareBIM351018TC521
The 'entirety' is the premisesSamuel Jones & Co (Devonvale) Ltd v CIRBIM3533032TC513
Compensation for withdrawal of planning permissionShadbolt v Salmon Estate (Kingsbury) LtdBIM3560025TC52
Compensation for cancellation of order to build shipsShort Bros Ltd v CIRBIM3560012TC955
Sum paid to indemnify assignee of lease for dilapidationsSouthern Agricultural Trading Society Ltd v BlacklerBIM35630SPC
Factual assumptions insufficiently reliableSouthern Railway of Peru Ltd v OwenBIM35030, BIM3521036TC602
Preserving title to assetsSouthern v Borax Consolidated LtdBIM35510, BIM3554023TC597
Exclusivity tieStrick v Regent Oil Co LtdBIM35015, BIM35040, BIM35045, BIM35205, BIM35505, BIM35560, BIM35585, BIM35625, BIM35901, BIM35815, BIM35830, BIM35840, BIM3587043TC1
Tax on money or money’s worthTennant v SmithBIM350253TC158
Broker’s commissionTexas Land & Mortgage Co v HolthamBIM355803TC255
Liabilities assumed on purchase of businessThe City of London Contract Corporation Ltd v StylesBIM356552TC239
Extending a buildingThomas Wilson (Keighley) Ltd v EmmersonBIM3546539TC360
Shares received for know-howThomsons (Carron) Ltd v CIRBIM3572051TC506
Application of accountancy standards to leasingThrelfall v Jones Gallagher v JonesBIM3520166TC77
Varying a leaseTucker v Granada Motorway Services LtdBIM35320, BIM35420, BIM35585, BIM35625, BIM3590153TC92
Repairs on tied housesUsher’s Wiltshire Brewery Ltd v BruceBIM351056TC399
Establishing a rubber plantationVallambrosa Rubber Company Ltd v FarmerBIM353055TC529
Compensation for terminating an agreementVan den Berghs Ltd v ClarkBIM35020, BIM35035, BIM35040, BIM35530, BIM35535, BIM35585, BIM35600, BIM35625, BIM35730, BIM3590119TC390
Getting rid of an onerous contractVodafone Cellular & Others v ShawBIM35530, BIM35585, BIM35625, BIM3590169TC376
Buying out a potential rivalWalker v The Joint Credit Card Co LtdBIM35510, BIM35901, BIM3554055TC617
Payment to change existing business structure or assetWatney’s London Ltd v PikeBIM3554557TC372
Provision for future lossWhimster & Co v CIRBIM3504012TC813
Dairy herd Conversion schemeWhite v G & M DaviesBIM3560052TC597
Varying terms of a loanWhitehead v Tubbs (Elastics) LtdBIM3557557TC472
Treatment of interest paidWilcock v Frigate Investments LtdBIM3520155TC530
No deduction for 'notional' repairsWilliam P Lawrie v CIRBIM3546534TC20
Shares received in exchange for know-how and non-competition agreementWolf Electric Tools Ltd v WilsonBIM3571045TC326

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