Additional assessments, inspector's discretionary power

Case Law – Baylis (H.M. Inspector of Taxes) v. Roberts & Anor. [1989] BTC 399

Carry-back of surplus advance corporation tax

Case Law – Walker (HM Inspector of Taxes) v Centaur Clothes Group Ltd. [2000] BTC 121

Partnerships

Case Law – Watts and Others (trading as Messrs. A. A. Watts) v. Hart (H.M. Inspector of Taxes). [1984] BTC 343

Payments to employees, wholly and exclusively expenditure

Case Law – O'Keeffe (H.M. Inspector of Taxes) v. Southport Printers Limited. [1984] BTC 205

Practice buy out payments

Case Law – Brewin v McVitie (HMIT) (1998) Sp C 176

Terminal loss relief

Case Law – Electronics Ltd v HM Inspector of Taxes (2005) Sp C 476

Transfer of trade, renewal commissions received after

Case Law – Rafferty v R & C Commrs (2005) Sp C 475