Tax cases: Corporation Tax

Tax case articles (Corporation Tax):

• Allum & Allum v Marsh, Sp C 2004, [2005] SSCD 191 (Sp C 446).....[company buy-back of own shares; whether for purposes of the trade]
• Falmer Jeans Ltd v Rodin, Ch D 1990, 63 TC 55; [1990] STC 270.....[succession of trade and brought forward trading losses]
• Ferriby Construction (UK) Ltd v Revenue & Customs [2007] UKSPC SPC00635.....[estimated corporation tax assessment and insufficient accounting records]
• G Bushell v HMRC, FTT [2010] UKFTT 577 (TC), TC00827.....[failure to submit CIS returns and reasonable excuse]
• Gordon & Blair v CIR, CS 1962, 40 TC 358.....[change in nature of trade and brought forward trading losses]
• Herbert Smith v Honour, Ch D 1999, 72 TC 130; [1999] STC 173.....[allowability of provision for foreseen losses under long-term contracts]
• Holden v Wood & Wood, CA 2006, 78 TC 1; [2006] STC 443; [2006] EWCA Civ 26; [2006] 1 WLR 1393.....[country of management and control; burden of proof on HMRC]
• Imperial Chemical Industries v Colmer, HL 1999, 72 TC 1; [1999] STC 1089; [1999] 1 WLR 2035; [2000] 1 All ER 129.....[consortium relief and foreign interests]
• Jowett v O’Neill & Brennan Construction Ltd, Ch D 1998, 70 TC 566; [1998] STC 482.....[small companies rate and non-trading associated companies]
• Kelsall v Investment Chartwork Ltd, Ch D 1993, 65 TC 750; [1994] STC 33.....[deduction of special pension contributions]
• Murray v Imperial Chemical Industries Ltd, CA 1967, 44 TC 175; [1967] Ch 1038; [1967] 2 All ER 980.....[grant of patents; income or capital]
• Owen v Southern Railway of Peru Ltd, HL 1956, 36 TC 602; [1957] AC 334; [1956] 2 All ER 728.....[allowability of compensation for loss of office payments to foreign employees]
• Rolls-Royce Motors Ltd v Bamford, Ch D 1976, 51 TC 319; [1976] STC 162.....[relief for trading losses across different trading divisions]

Tax case articles (all)

Browse ACCA tax case articles for all subject areas