Assignment of trade debts, lead case proceedings

Case Law – Halewood International Ltd v. R & C Commrs (2006) Sp C 556

Banks avoidance scheme, bonuses in form of restricted securities

Case Law – DB Group Services (UK) Ltd v Revenue and Customs Commissioners [2014] BTC 20 ; UBS AG v Revenue and Customs Commissioners; DB Group Services (UK) Ltd v Revenue and Customs Commissioners. [2013] BTC 1,525

Building societies conversion to banks, shareholders and depositors, chargeable gains

Case Law – Foster & Anor v Williams (HMIT) (1997) Sp C 113

Calculation and payment of

Legislation/Regulatory – SGCA2017 Sch. 2, para. 15

Claims for

Legislation/Regulatory – SGCA2017 Sch. 1, para. 3 ; SI 2018/87 reg. 14

De-mutualisations

Legislation/Regulatory – TB04/98-1

Development land transferred to director

Case Law – Paul Dunstall Organisation Ltd & Anor v Hedges (HMIT) (1998) Sp C 179

Gold coins scheme

National Insurance contributions

Case Law – EDI Services Ltd & Ors v. R & C Commrs (2006) Sp C 539

Special commissioner's jurisdiction

Case Law – EDI Services Ltd & Ors v. R & C Commrs (2005) Sp C 515

Inaccuracies in claims, penalties for

Legislation/Regulatory – SGCA2017 Sch. 1, para. 5

Information related to claim for

Legislation/Regulatory – SGCA2017 Sch. 1, para. 6

National Insurance contributions

Assignment of trade debts, lead case proceedings

Case Law – Halewood International Ltd v. R & C Commrs (2006) Sp C 556

Generally

Commentary – Quick Overview ¶12550

Gold coins scheme

Case Law – EDI Services Ltd & Ors v. R & C Commrs (2006) Sp C 539

Married woman's election

Case Law – Swift [2018] TC 06576

Scheme to deliver bonuses in form of shares avoiding income tax and NICs

Case Law – DB Group Services (UK) Ltd v Revenue and Customs Commissioners [2014] BTC 20 ; UBS AG & Anor v Revenue and Customs Commissioners [2016] BTC 11

PAYE

Bonus awarded by way of interest in overseas trusts

Case Law – DTE Financial Services Ltd v HM Inspector of Taxes. [2001] BTC 159 ; DTE Financial Services Ltd v Wilson (HM Inspector of Taxes). [1999] BTC 415

Directors

Case Law – R v Inland Revenue Commissioners, ex parte McVeigh. [1996] BTC 35

Residential property transferred to director, deductibility of written down expenditure

Case Law – Lion Co [2010] TC 00295

Schedule E

Case Law – Griffin (HM Inspector of Taxes) v. Standish. [1995] BTC 350

Trading expenditure

Commentary – Tax Reporter ¶213-050 ; Tax Reporter ¶707-880
Case Law – Abbott v IR Commrs ; COPEMAN (H.M. INSPECTOR OF TAXES) v. WILLIAM FLOOD & SONS, LTD. ; Dollar v. Lyon (H.M. Inspector of Taxes)

Wrongly-paid, recovery of

Legislation/Regulatory – SGCA2017 Sch. 1, para. 4, Sch. 2, para. 16