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 D, Case VI charge

Commentary – Tax Reporter ¶129-050
Case Law – (1) BENSON v. COUNSEL (H.M. INSPECTOR OF TAXES) (2) LEADER (AS MANAGER FOR ESMOND) v. COUNSELL (H.M. INSPECTOR OF TAXES) ; (1) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS. (2) COOPER (H.M. INSPECTOR OF TAXES) v. STUBBS' EXECUTORS. ; (1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL. ; (1) WHYTE v. CLANCY (H.M. INSPECTOR OF TAXES) (2) TITCOMB v. CLANCY (H.M. INSPECTOR OF TAXES) (3) LOWRY (H.M. INSPECTOR OF TAXES) v. FIELD (4) LOWRY (H.M. INSPECTOR OF TAXES) v. WILLIAMS ; BEARE (H.M. INSPECTOR OF TAXES) v. CARTER ; BOARD OF CONSERVATORS OF THE SEVERN FISHERY DISTRICT v. O'MAY (Surveyor of Taxes). ; BROCKLESBY v. MERRICKS (H.M. INSPECTOR OF TAXES) ; Black Nominees Ltd. v. Nicol (H.M. Inspector of Taxes) Nicol (H.M. Inspector of Taxes) v. Black Nominees Ltd. ; Bloom v. Kinder (H.M. Inspector of Taxes) ; Bradbury (H.M. Inspector of Taxes) v. Arnold ; Burdge v. Pyne (H.M. Inspector of Taxes) ; Dickinson (H.M. Inspector of Taxes) v. Abel ; GRAHAM v. GREEN (H.M. INSPECTOR OF TAXES). ; Hugh v. Rogers (H.M. Inspector of Taxes) ; LEEMING v. JONES (H.M. INSPECTOR OF TAXES). ; LYONS v. COWCHER (H.M. INSPECTOR OF TAXES). ; NETHERSOLE v. WITHERS (H.M. INSPECTOR OF TAXES) ; Norman (H.M. Inspector of Taxes) v. Evans ; PEARN v. MILLER (H.M. INSPECTOR OF TAXES). ; SHERWIN v. BARNES (H.M. INSPECTOR OF TAXES). ; Scott (H.M. Inspector of Taxes) v. Ricketts ; TRENCHARD (AS LIQUIDATOR OF THE NATIONAL UNITED LAUNDRIES (GREATER LONDON), LTD.) v. BENNET (H.M. INSPECTOR OF TAXES) ; TRUSTEES OF EARL HAIG v. COMMISSIONERS OF INLAND REVENUE ; WILSON (H.M. INSPECTOR OF TAXES) v. MANNOOCH

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