Tolley's Tax Cases 2013
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Tolley’s Tax Cases is the only book of its kind to summarise all key court, Special Commissioners’ and First–tier Tribunal decisions relevant to current direct tax legislation.
Concise summaries of over 2,800 tax cases span from 1875 to the present day, this offers an important historical context to current tax legislation.
The new edition is alphabetically arranged with a comprehensive index to ensure you locate accurate answers immediately.
What’s New to this Edition:
- Summaries of all signifi cant 2012 court and tribunal decisions which are relevant to current direct tax legislation. These include the ECJ decision in Philips Electronics UK Ltd v HMRC (UK legislation contravening the EU Treaty); the CA decision in Schofield v HMRC (attempt to create capital loss held to be ineffective); the CA decision in HMRC v Forde & McHugh (NICs on payments to a funded unapproved retirement benefi t scheme); the Upper Tribunal decision in HMRC v Hok Ltd (penalties for late payment of PAYE); and the First–tier Tribunal decision in Greene King plc v HMRC (avoidance scheme failing to work as intended and increasing, rather than decreasing, company’s tax liability).
- The chapter on ’Payment of tax’ has been expanded with a new section covering cases dealing with deferred payment agreements under FA 2009, s 108.
- The chapter on ’Penalties’ has been substantially amended, with additional subsections, to facilitate rapid identifi cation of relevant precedents.
- The chapter on ’Settlements’ has been expanded, with a new section on ’Power of advancement or appointment’, including the recent cases of HMRC v Futter & Others and HMRC v Pitt & Others.
1. Allowances and Tax Rates?Individuals; 2. Annual Payments; 3. Anti-Avoidance; 4. Appeals; 5. Assessments; 6. Bankruptcy; 7. Building Societies; 8. Capital Allowances; 9. Charities; 10. Claims to Relief or Repayment; 11. Close Companies; 12. Company Distributions (ICTA 1988, ss 208?230); 13A. Company Liquidation and Receivership; 13B. Compensation for Loss of Employment; 14. Compensation, etc. - "Gourley" Principle; 15. Connected Persons; 16. Construction Industry: Contractors And Sub-Contractors; 17. Control of Companies; 18. Corporation Tax; 19. Deceased Persons; 20. Deduction of Tax; 21. Double Tax Relief; 22. Employment Income; 23. Enterprise Investment Scheme; 24. Error or Mistake Relief; 25. European Law; 26. Exempt Income; 27. Farming, etc. 28. Foreign Income (ITTOIA 2005, ss 829?845); 29. Fraudulent or Negligent Conduct (TMA 1970, s36); 30. Higher Rate Liability; 31. Human Rights; 32. Interest on Overpaid Tax; 33. Interest Payable; 34. Life Assurance; 35. Loss Relief; 36. Maintenance Payments; 37. Married Couples; 38. Mining Rents (ICTA 1988, s 119); 39. Miscellaneous Income (ITTOIA 2005, ss 574?689); 40. Mutual Trading; 41. Partnerships; 42. Pay As You Earn; 43. Payment of Tax; 44. Penalties; 45. Pension Income; 46. Pension Schemes; 47. Property Income; 48. Residence, Ordinary Residence And Domicile; 49. Returns and Information; 50. Revenue Administration; 51. Revenue Prosecutions; 52. Savings and Investment Income (ITTOIA 2005, ss 365?573); 53. Schedule D-Superseded Legislation; 54. Schedule E - Superseded Legislation; 55. Self-Assessment; 56. Settlements; 57. Statutory Bodies; 58. Tax Planning and Avoidance; 59. Trading Income - Definition of Trading; 60. Trading Income -Territorial Scope (ITTOIA 2005, s 6); 61. Trading Income -Commencements and Cessations; 62. Trading Profits - Basic Rules (ITTOIA 2005, ss 24?31); 63. Trading Profits - Deductions (ICTA 1988, s 74; ITTOIA 2005, ss 32?94); 64. Trading Profits - Receipts (ITTOIA 2005, ss 95?106); 65. Trading Profits - Miscellaneous Provisions (ITTOIA 2005, ss 107?259); 66. Trading Profits - Compensation And Damages; 67. Trading Profits - Property Dealing; 68. Trading Profits - Specific Businesses; 69. Underwriters; 70. Voluntary Associations; 71. Capital Gains Tax; 72. Inheritance Tax; 73. National Insurance Contributions; 74. Petroleum Revenue Tax; 75. Stamp Duty Land Tax; Table of Cases under Names of Parties; Table of Statutes; Table of Statutory Instruments; Index