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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 can locate accurate answers immediately.
Table of contents
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 (CTA 2010, ss 997-1117); 13. Company Liquidation and Receivership; 14. Compensation, etc. - "Gourley" Principle; 15. Compensation for Loss of Employment; 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 and Royalties (ICTA 1988, s 119-122); 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 Schedule D-Superseded Legislation; 54. Schedule E - Superseded Legislation; 55.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 (ITTOIA 2005, ss 32–94; CTA 2009, ss 53-92); 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