Charitable donations, distributions in respect of shares

Case Law – Noved Investment Co v. R & C Commrs (2006) Sp C 521

Corporation tax

Amounts paid

Commentary – Tax Reporter ¶716-680
HMRC Guidance – CTM09090
Case Law – Ball (H.M. Inspector of Taxes) v. National & Grindlays Bank Ltd. ; Nightingale & Ors v Price (HMIT) ; PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.

Annuities and annual payments, conditions specific to pre-16 March 2005

Commentary – Tax Reporter ¶716-680
HMRC Guidance – CTM09090
Case Law – Ball (H.M. Inspector of Taxes) v. National & Grindlays Bank Ltd. ; Nightingale & Ors v Price (HMIT) ; PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.

Generally

Commentary – Tax Reporter ¶716-680
HMRC Guidance – CTM09090
Case Law – Ball (H.M. Inspector of Taxes) v. National & Grindlays Bank Ltd. ; Nightingale & Ors v Price (HMIT) ; PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.

Meaning of charges on income

Commentary – Tax Reporter ¶716-680
HMRC Guidance – CTM09090
Case Law – Ball (H.M. Inspector of Taxes) v. National & Grindlays Bank Ltd. ; Nightingale & Ors v Price (HMIT) ; PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.

Relief for

Commentary – Tax Reporter ¶716-680
HMRC Guidance – CTM09090
Case Law – Ball (H.M. Inspector of Taxes) v. National & Grindlays Bank Ltd. ; Nightingale & Ors v Price (HMIT) ; PATON (AS FENTON'S TRUSTEE) v. COMMISSIONERS OF INLAND REVENUE ; THE COMMISSIONERS OF INLAND REVENUE v. DONCASTER.

Double taxation relief

Case Law – Commercial Union Assurance Co plc v. Shaw (HM Inspector of Taxes). [1999] BTC 12

Housing society an investment company, entitlement to carry forward excess charges

Case Law – Cook (HM Inspector of Taxes) v. Medway Housing Society Ltd. [1997] BTC 63

Interest payments, Ramsay principle

Case Law – Westmoreland Investments Ltd v MacNiven (HMIT). [2001] BTC 44

Life assurance business, method of deduction where policy holder entitled to profits

Case Law – Prudential Assurance Co Ltd v Bibby (HM Inspector of Taxes). [1999] BTC 323