A guide to Court and Special Commissioners' decisions relevant to direct tax legislation. It contains summaries of over 2,800 tax cases since 1875. Considering various cases up to 1 January 2009, it also contains summaries of important court decisions relevant to direct tax legislation.
This is your complete guide to Court and Special Commissioners' decisions relevant to current direct tax legislation. This unique handbook contains concise summaries of over 2,800 tax cases from 1875 right up to the most recent judgements. Fully updated to take account of all cases up to 1 January 2009, this authoritative text is the only book of its kind to contain summaries of all important court decisions relevant to direct tax legislation. With chapters arranged in alphabetical order for easy referencing and a comprehensive index, you can find all the answers you require quickly and easily. The 2009 edition features: an introductory survey discussing the most important decisions reached in 2008, including the controversial recent Ch D decision in Tower Mcashback LLP1 v HMRC; a new chapter on 'Compensation for Loss of Employment' which brings together summaries of all cases relevant to ITEPA 2003, ss 401-416, including cases decided on equivalent earlier legislation; a chapter on 'Close Companies' that has been substantially amended, with new subsections and additional references to legislation, to facilitate rapid identification of relevant precedents; a revised chapter on 'Pension Schemes' that contains summaries of cases which are relevant to the 1988 legislation and to the new pensions tax regime which took effect from 6 April 2006.
"1. Allowances and Tax Rates--Individuals; 2. Annual Payments (Including Annuities); 3. Anti-Avoidance; 4. Appeals; 5. Assessments;6. Bankruptcy; 7. Building Societies; 8. Capital Allowances; 9. Charities; 10. Children; 11. Claims to Relief or Repayment; 12. Close Companies; 13. Company Distributions (Icta 1988, Ss 208-230); 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 and Pension Income; 23. Enterprise Investment Scheme; 24. Error or Mistake Relief; 25. European Law; 26. Exemptions (Miscellaneous); 27. Farming, Etc. 28. Foreign Income (Ittoia 2005, Ss 829-845); 29. Fraudulent or Negligent Conduct (Tma 1970, S 36); 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. Property Income (Ittoia 2005, Ss 260-364); 46. Residence, Ordinary Residence And Domicile; 47. Retirement Annuity Relief; 48. Retirement Benefit Schemes; 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. Table of Cases under Names of Parties; 76. Table of Statutes; 77. Table of Statutory Instruments; 78. Index"
Tolley's Tax Cases: 2009 by Alan Dolton
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