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Tax Cases
All The Latest Tax Cases From Gray’s Inn Tax Chambers

Life Assurance Premium Relief. Reg. 10(6), Income Tax (LAPR) Regulations 1978.

Under this system of relief, withdrawn on 13 March 1984, individual policyholders deducted income tax from life assurance...

Interest. Whether or not “income arising”. Receivability without receipt.

The taxpayer opened two deposit accounts with Barclays Bank plc on 12 March 1990, and deposited substantial amounts in them....

Statutory interpretation. Carry back of surplus ACT. McGuckian principle applied.

The taxpayer was incorporated in 1993. Under Agriculture Act 1993, it was permitted to take over the trade and...

Industrial Buildings Allowance. The taxpayer, which operated cash and carry warehouses, sought to obtain IBAs on the ground that the buildings were used “for the purposes of a...

Corporation tax. Accounting periods. “Within the charge to tax” – s.832(1) ICTA 1988.

Decision of Vinelott J (Click here) upheld. ACT paid on a dividend cannot be carried back...