Nature of income/revenue
– see also Capital or revenue receipts
Accountancy principles
Close-down of competitor
Compensation and damages
– see Compensation and damages
Convertibility into money
Commentary –
Tax Reporter ¶106-080
Discharge of promissory note
Case Law –
Ditchfield (H.M. Inspector of Taxes) v. Sharp and Ors. [1983] BTC 360
;
Ditchfield (H.M. Inspector of Taxes) v. Trustees of the Orwell Share Settlement. [1982] BTC 39
Distinction between income and capital
Commentary –
Tax Reporter ¶106-000
;
Tax Reporter ¶205-475
Case Law –
(1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.
;
(1) THE COMMISSIONERS OF INLAND REVENUE v. GEORGE BURRELL. (2) THE COMMISSIONERS OF INLAND REVENUE v. WILLIAM BURRELL.
;
(1) THE COMMISSIONERS OF INLAND REVENUE v. JOHN BLOTT. (2) THE COMMISSIONERS OF INLAND REVENUE v. BENJAMIN ISAAC GREENWOOD.
;
1. THE REES ROTURBO DEVELOPMENT SYNDICATE, LIMITED v. DUCKER (H.M. INSPECTOR OF TAXES). 2. THE REES ROTURBO DEVELOPMENT SYNDICATE, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE.
;
ATTORNEY-GENERAL v. LONDON COUNTY COUNCIL.
;
COLTNESS IRON COMPANY v. BLACK (Surveyor of Taxes).
;
COMMISSIONERS OF INLAND REVENUE v. BRITISH SALMSON AERO ENGINES, LTD. BRITISH SALMSON AERO ENGINES, LTD. v. COMMISSIONERS OF INLAND REVENUE
;
Commissioners of Inland Revenue v. Corporation of London (as Conservators of Epping Forest)
;
GOLDEN HORSE SHOE (NEW), LTD. v. THURGOOD (H.M. INSPECTOR OF TAXES)
;
GRANITE SUPPLY ASSOCIATION, LIMITED, v. KITTON (Surveyor of Taxes)
;
Harry Ferguson (Motors), Ltd. v. Commissioners of Inland Revenue
;
JOHN SMITH AND SON v. MOORE (H.M. INSPECTOR OF TAXES).
;
LAMBE v. THE COMMISSIONERS OF INLAND REVENUE
;
Lawson v. Rolfe (H.M. Inspector of Taxes)
;
MERSEY DOCKS AND HARBOUR BOARD v. LUCAS.
;
OUNSWORTH (Surveyor of Taxes) v. VICKERS, LIMITED.
;
THE COMMISSIONERS OF INLAND REVENUE v. FISHER'S EXECUTORS.
;
THE HUDSON'S BAY Co., LTD., v. STEVENS (Surveyor of Taxes).
;
WILLIAMSON v. OUGH (H.M. INSPECTOR OF TAXES)
Generally
Commentary –
Tax Reporter ¶106-000
Case Law –
(1) RYALL (H.M. INSPECTOR OF TAXES) v. HOARE. (2) RYALL (H.M. INSPECTOR OF TAXES) v. HONEYWILL.
;
(1) THE COMMISSIONERS OF INLAND REVENUE v. GEORGE BURRELL. (2) THE COMMISSIONERS OF INLAND REVENUE v. WILLIAM BURRELL.
;
(1) THE COMMISSIONERS OF INLAND REVENUE v. JOHN BLOTT. (2) THE COMMISSIONERS OF INLAND REVENUE v. BENJAMIN ISAAC GREENWOOD.
;
1. THE REES ROTURBO DEVELOPMENT SYNDICATE, LIMITED v. DUCKER (H.M. INSPECTOR OF TAXES). 2. THE REES ROTURBO DEVELOPMENT SYNDICATE, LIMITED v. THE COMMISSIONERS OF INLAND REVENUE.
;
ATTORNEY-GENERAL v. LONDON COUNTY COUNCIL.
;
COLTNESS IRON COMPANY v. BLACK (Surveyor of Taxes).
;
COMMISSIONERS OF INLAND REVENUE v. BRITISH SALMSON AERO ENGINES, LTD. BRITISH SALMSON AERO ENGINES, LTD. v. COMMISSIONERS OF INLAND REVENUE
;
Commissioners of Inland Revenue v. Corporation of London (as Conservators of Epping Forest)
;
GOLDEN HORSE SHOE (NEW), LTD. v. THURGOOD (H.M. INSPECTOR OF TAXES)
;
GRANITE SUPPLY ASSOCIATION, LIMITED, v. KITTON (Surveyor of Taxes)
;
Harry Ferguson (Motors), Ltd. v. Commissioners of Inland Revenue
;
JOHN SMITH AND SON v. MOORE (H.M. INSPECTOR OF TAXES).
;
LAMBE v. THE COMMISSIONERS OF INLAND REVENUE
;
Lawson v. Rolfe (H.M. Inspector of Taxes)
;
MERSEY DOCKS AND HARBOUR BOARD v. LUCAS.
;
OUNSWORTH (Surveyor of Taxes) v. VICKERS, LIMITED.
;
THE COMMISSIONERS OF INLAND REVENUE v. FISHER'S EXECUTORS.
;
THE HUDSON'S BAY Co., LTD., v. STEVENS (Surveyor of Taxes).
;
WILLIAMSON v. OUGH (H.M. INSPECTOR OF TAXES)
Payments out of trust capital
Commentary –
Tax Reporter ¶106-060
Case Law –
THE TRUSTEES OF THE WILL OF H.K. BRODIE (DECEASED) v. THE COMMISSIONERS OF INLAND REVENUE
Release from option
Similar items and substitutions
Commentary –
Tax Reporter ¶106-020
Case Law –
(1) DAVIES (H.M. INSPECTOR OF TAXES) v. PREMIER INVESTMENT CO., LTD. (2) HEWETSON v. CARLYLE (H.M. INSPECTOR OF TAXES)
;
COMMISSIONERS OF INLAND REVENUE v. THOMAS NELSON & SONS, LTD.
;
Dhendsa v Richardson (HMIT)
;
LOMAX (H.M. INSPECTOR OF TAXES) v. PETER DIXON & SON, LTD.
;
Willingale (H.M. Inspector of Taxes) v. International Commercial Bank Ltd.