Charlton and Others v HMRC [2011] UKFTT 467 (TC)

The case concerned capital gains tax

IR35 tax cases

Tax cases - whether IR35 applies or not.

Income-shifting cases

Important income-shifting cases are highlighted

Dr K M A Manzur v Commissioners for HMRC

This first tier tribunal looked at the whether a trade was being carried out

CRC v AXA UK Plc [2010] STC 2825 (C-175/09)

This European Court of Justice (ECJ) decision has prompted HM Revenue & Customs (HMRC) to release Revenue & Customs Brief 54/10.

Monro v HMRC

Error or mistake claim; refusal of claim where HMRC’s guidance at the time the return was prepared was subsequently found to be incorrect

Owen v Southern Railway of Peru Ltd, HL 1956, 36 TC 602; [1957] AC 334; [1956] 2 All ER 728

Provision for future obligations; requirement for accurate basis of calculation.

Kretztechnik AG v Finanzamt Linz

This decision tests partial exemption attribution.

J Lyons & Co v Attorney General

This case tests whether an expense can be classed as plant or machinery.

Jackson v Laskers Home Furnishers Ltd

Expenditure on repairs to a leasehold property on acquisition; income or capital.

James Snook & Co Ltd v Blasdale

This case tests the difference between capital and trading treatment.

John Pimblett & Sons v C & E Commissioners

This case tests the meaning of catering.

Jowett v O'Neill & Brennan Construction Ltd

Associated company; whether active for the purposes of reducing small companies’ rate

Kelsall v Investment Chartwork Ltd

Company pension contributions; whether allowable in year of payment or spreading appropriate.

Kieran Mullin Ltd v C & E Commissioners

This decision tests the concept of business splitting.

Kirkby v Hughes

The case tests whether an activity constitutes a trade

Law Shipping Co Ltd v CIR

This case tests whether an expense is revenue or capital.

Leach v Pogson

The case tests whether an activity constitutes a trade.

Baker, Longson v ChD

Eligibility of large garden for private residence relief.

Mallalieu v Drummond

Tests the wholly and exclusively rule and duality purpose.

Market Investigations Ltd v Minister of Social Security

Market research interviewers; employed or self-employed; worker had no conrol over work undertaken.

Markey v Sanders

Principle private residence relief; sale of a property, separate from the main dwelling house.

Marks & Spencer v C & E Commissioners

This case looks at the issues of the three year time limit.

Marren v Ingles

Earn-outs; deferred consideration which is unascertainable.

Marson v Morton

This case tests the difference between capital profits and trading profits.

McGregor v Adcock

Retirement relief; whether a disposal constituted the sale of whole or part of a business.

Murray v Goodhews

Tests whether a payment constitutes a trading receipt.

Murray v Imperial Chemical Industries Ltd

Murray v Imperial Chemical Industries Ltd

Newsom v Robertson

Travelling costs and the wholly and exclusively rule.

O’Culachain v McMullan Brothers

This case tests whether an expense can be classed as plant.

O’Grady v Bullcroft Main Collieries Ltd

This case tests whether an expense is revenue or capital.

Odeon Associated Theatres Ltd v Jones

This case tests whether an expense is revenue or capital.

O'Leary v McKinlay

UK football club; made a loan to a non-domiciled player; funds invested offshore and the player received the interest; was this an emolument from employment?

Weston (Weston's Executor) v CIR

Business property relief; eligibility of serviced residential accommodation for BPR.

Yarmouth v France – CA 1887, 19 QBD 647

This case tests whether an expense can be classed as plant.

Pickford v Quirke CA 1927 13 TC 251

The case tests whether an activity constitutes a trade.

Pepper v Hart & Others

This case centred on income from employment, benefits in kind and the valuation of the cash equivalent of a benefit.

Curtis v J & G Oldfield Ltd

Tests the wholly and exclusively rule in relation to a debt being written off.

Falmer Jeans v Rodin

Trade acquired from a third party company; whether accumulated losses can be set-off.

Ferriby Construction (UK) Ltd v Revenue & Customs [2007] UKSPC SPC00635

This is an interesting and important case, which highlights the importance of proper record-keeping.

British Airways v C & E Commissioners

This case tests the principles of compound (single) or composite (multiple/mixed) supplies.

Clore (Deceased) (No. 2), Official Solicitor v Clore and Others

Domicile. Whether a foreign domicile of choice had been acquired on leaving the UK to reside overseas.

British Sky Broadcasting Ltd v C & E Commissioners

This case tests the principles of compound (single) or composite (multiple/mixed) supplies.

Parade Park Hotel and Another v HMRC; P May v HMRC Sp C [2007] SSCD 430 (Sp C 599)

Employment status; mutuality of obligations; whether employed or self-employed.

Jarrold v John Good & Sons Ltd

This case tests whether an expense can be classed as plant.

Cape Brandy Syndicate v CIR

This case tests the difference between capital profits and trading profits

BLP Group Plc v C & E Commissioners

This decision tests partial exemption attribution.

Creed v H & M Levinson Ltd Ch D 1981 54 TC 477 [1981] STC 486

Tests whether a payment constitutes a trading receipt.

C & E Commissioners v Kuwait Petroleum (GB) Ltd

This decision tests that link between consideration and supply.

Dollar & Dollar v Lyon

The wholly and exclusively rule.

Zim Properties Ltd v Proctor

Amount received from out-of-court settlement; whether derived from asset.

Elida Gibbs Ltd v C & E Commissioners

This decision tests the value of a consideration.

CM Upton (t/a Fagomatic) v C & E Commissioners

This case tests the input tax restriction on the purchase of a motor vehicle.

Pook v Owen

Doctor on call from home; whether mileage allowance was taxable and whether additional motor expenses allowable.

Wannell v Rothwell Ch D 1996 68 TC 719 [1996] STC 450

Losses on commodity dealing; whether activity constituted a trade and whether losses could be relieved against general income accordingly.

CIR v Bullock

Domicile. Whether an overseas national had acquired a domicile of choice upon moving to and making his home the UK.

Birmingham & District Cattle By-Products Ltd v CIR KB 1919 12 TC 92....[Commencement of trade date]

Tests the date a trade begins and is subject to tax.

C & E Commissioners v Redrow Group Plc

This case tests the right to input tax recovery.

C & E Commissioners v Dearwood Ltd

This case establishes the test of carry on a trade for Transfer of a Going Concern (TOGC) purposes.

C & E Commissioners v Kingfisher Plc

This case tests the principles within the Group VAT registration.

Pepper v Hart & others

Income from Employment; benefits in kind; valuation of cash equivalent of benefit.

C & E Commissioners v Mirror Group Plc

This decision tests the exempt activities on land transactions.

C & E Commissioners v Elm Milk Ltd

This case tests the input tax restriction on the purchase of a motor vehicle.

Jarmin v Rawlings

Retirement relief; whether a disposal constituted the sale of whole or part of a business.

Caillebotte v Quinn

Tests the wholly and exclusively rule and duality purpose.

C & E Commissioners v Lord Fisher

This decision tests whether a business is taking place.

British Transport Commission v Gourley

This case established the Gourley Principle - whether an award for loss of earnings should be paid to the recipient before or after taking into account tax

Cole Brothers Ltd v Phillips

This case tests whether an expense can be classed as plant

CIR v Barclay Curle & Co Ltd

This case tests whether an expense can be classed as plant

Clark v Mayo

This case examines whether associated disposal of property four-weeks before the cessation of a business was eligible for retirement relief