Assessment on proprietor of business

Case Law – Alongi v. Inland Revenue Commissioners. [1991] BTC 353

British subject taxed on US pension

Case Law – Aspin v. Estill (H.M.I.T.). [1986] BTC 279

Christmas tree plantation

Case Law – Jaggers (t/a Shide Trees) v. Ellis (HM Inspector of Taxes). [1997] BTC 571

Contract of employment, provision of catering services

Case Law – McManus & Anor v. Griffiths (HMIT). [1997] BTC 412

Deductions

Finance lease rental payments

Case Law – Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 310 ; Gallagher v. Jones (HM Inspector of Taxes); Threlfall v. Jones (HM Inspector of Taxes). [1993] BTC 92

Subsistence and use of home

Case Law – Prior (HM Inspector of Taxes) v. Saunders. [1993] BTC 336

Fees

Case Law – Edwards (H.M. Inspector of Taxes) v. Clinch. [1982] BTC 109

Freelance film technicians

Case Law – Hall (HM Inspector of Taxes) v. Lorimer. [1992] BTC 424 ; Hall (HM Inspector of Taxes) v. Lorimer. [1993] BTC 473

Gangmasters

Case Law – Andrews v. King (HM Inspector of Taxes). [1991] BTC 338

Loans realised at loss

Case Law – Torbell Investments Ltd. v. Williams (H.M. Inspector of Taxes); Whiteaway Laidlaw & Co. Ltd. v. Williams (H.M. Inspector of Taxes); GUS Merchandise Corporation Ltd. v. Williams (H.M. Inspector of Taxes). [1986] BTC 334

Relocation expenses not deductible expenditure

Case Law – MacKinlay (H.M. Inspector of Taxes) v. Arthur Young McClelland Moores & Co. [1986] BTC 398

Travelling expenses, doctor's part-time hospital work/attendance at seminars abroad

Case Law – Parikh v. Sleeman (H.M. Inspector of Taxes). [1988] BTC 224