Appeal from the Decision of Lightman J of 14 October 1998 (Click here)Sub-underwriting activities of the Post Office and British Telecom Pension schemes did not constitute trading within...
Tribunal – procedure – application to strike out – preliminary issues – correct approach – VAT Tribunal Rules 1986, rule 18, rule 19(3)The Tribunal has a wide discretion...
Appeal from the Decision of the VAT and Duties Tribunal
Hydrocarbon Oil Duties Act 1979 – whether vehicle with telescopic boom constituted “mobile crane”
The Tribunal had held that lifting...
The appellants appealed against various assessments to income tax under Schedule E. The amounts appealed against were received by the Appellants in the form of units in a...
Taxes Act 1988 ss. 19, 154, 203 and 595 – Appeal allowed.David Goldberg KC and Hugh McKay (instructed by Lawrence Jones) for the taxpayers
This is an astonishing decision. It decides that a role apparently given to the Board of Inland Revenue can be performed by a generally authorised officer who is...
Carry back of surplus ACT and the order in which claims are to be given effect to – s.239(3) ICTA 1988.Decision of Ferris J reversed. The taxpayers were...
Corporation tax. Accounting periods. ‚ÄúWithin the charge to tax‚Äù Рs.832(1) ICTA 1988.Decision of Court of Appeal (Click here) reversed. ACT paid on a dividend could be carried...
Income tax. Schedule E. PILONs (Payments in Lieu of Notice).
Two employees had notice periods of six months. The contract of employment provided for the contract to be terminated,...
When a company listed on the London Stock Exchange makes a public issue of shares or rights, the issue may be underwritten. The underwriter, for a commission, agrees...
