Tax cases: Income Tax

Tax case articles (Income Tax):

• Dr K M A Manzur v Commissioners for HMRC; 
  Cooper v E & J Clark [1982] 54 TC 670; Salt v Chamberlain [1979] 53 TC 143Lewis Emmanuel & Son Ltd v White [1965] 42 TC 369.....[whether trading; badges of trade]
  
• Dragonfly Consulting Ltd v HMRC.....[IR35 and substitution clause]
• EMI Group Electronics Ltd v Coldicott (aka Thorn EMI Electronics Ltd v Coldicott).....[contractual payments in lieu of notice; whether taxable]
• Fall v Hitchen.....[employed v self-employed; service contract]
• Garnett v Jones (re Arctic Systems Ltd).....[leading tax case looking at settlement provisions between spouses]
• Hall v Lorimar.....[freelance vision mixer; employed v self-employed]
• Market Investigations v Minister of Social Security.....[empyed v self-employed and control of worker]
  
• O'Leary v McKinlay.....[non-domiciled professional footballer and interest payments from offshore trust]
• Parade Park Hotel and Another v HMRC P May v HMRC Sp C [2007] SSCD 430 (Sp C 599).....[employed v self-employed; mutuality of obligations]
• Pepper v Hart.....[leading tax case; employee benefits in kind provided by employer's normal business; marginal cost principle]
• Pook v Owen.....[deduction of travel expenses]
• Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance.....[lorry driver; employed v self-employed]
• R (on the application of Davies and another) v HMRC R (on the application of Gaines-Cooper) v HMRC - [2010] All ER (D) 197 (Feb).....[residence case (pre-statutory residence test); family ties]
• Revenue & Customs Commissioners v Dr Piu Banerjee.....[training costs; whether tax deductible]
• Walker v Adams.....[constructive dismissal payment; whether taxable]
• Walton v R & C Commrs; [2009] TC 00273.....[insufficient accounting records; understated sales and discovery assessment]

Tax case articles (all)

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