All items: Taxation

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  Ansell Computer Services Ltd v HM Inspector of Taxes 29 July 2004 Special Commissioners (1 report relating to this case)

  • Case round-up

    Date:

    19 October 2004

    This week's case round-up from Eversheds, covering National Insurance liability.

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  AstraZeneca UK Ltd v HMRC Case C-40/09 ECJ (1 report relating to this case)

  • Case of the week: VAT on employee benefits

    Date:

    22 September 2010

    This week's case of the week, provided by DLA Piper, covers VAT on employee benefits.

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  Beauvale Furnishings Ltd v Chapman EAT/79/00 (1 report relating to this case)

  • Illegality of contract: Intention to defraud Revenue rendered contract illegal

    Date:

    1 August 2001

    In Beauvale Furnishings Ltd v Chapman, the EAT holds that the contract of an employee who represented himself as self-employed to the Inland Revenue, the Contributions Agency and the Legal Aid Board was illegal until he regularised his position.

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  Cannon t/a Barkway Park Golf Club v Sadler EAT/385/01 (1 report relating to this case)

  • Unfair dismissal: Claim of illegality unsuccessful as there was no scheme to defraud Inland Revenue

    Date:

    19 November 2001

    In Cannon t/a Barkway Park Golf Club v Sadler, the EAT holds that an employee was not barred from pursuing her claim of unfair dismissal simply because she had not declared to the Inland Revenue the fact that she had received a taxable benefit in the form of a car.

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  Church and another v Bakersfield Entertainment Ltd [2006] All ER (D) 167 (Mar) (1 report relating to this case)

  • Illegality of contract: Extent of participation in illegal contracts not considered

    Date:

    7 April 2006

    In Bakersfield Entertainment Ltd v Church and Stuart, the Employment Appeal Tribunal holds that the employment tribunal had erred in holding that the claimants' contracts were not illegal when they had agreed to a scheme whereby half their salary was paid to fictitiousservice providers and not declared for tax and national insurance purposes.

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  Demibourne Ltd v Revenue and Customs [2005] UKSPC SPC00486 Special Commissioner (1 report relating to this case)

  • Case round-up: Income tax

    Date:

    5 September 2006

    This week's case round-up from Eversheds, covering income tax.

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  EMI Group Electronics Ltd v Coldicott (HM Inspector of Taxes) [1997] STC 1372 HC (1 report relating to this case)

  • Tax on termination: Contractual pay in lieu of notice liable to income tax

    Date:

    15 October 1998

    In EMI Group Electronics Ltd v Coldicott (HM Inspector of Taxes), the High Court rules that a payment in lieu of notice paid under an express contractual provision is an emolument "from" the employment, and therefore liable to income tax in full under Schedule E.

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  EMI Group Electronics Ltd v Coldicott (HM Inspector of Taxes) [1999] IRLR 630 CA (1 report relating to this case)

  • EMI Group Electronics Ltd v Coldicott

    Date:

    1 October 1999

    In EMI Group Electronic Ltd v Coldicott [1999] IRLR 630 CA, the Court of Appeal held that the High Court had not erred in holding that payments in lieu of notice made by the appellant employers to two of their senior managers in accordance with an express provision in their contracts of employment were liable to income tax.

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  Glynn v Commissioner of Inland Revenue [1990] 2 WLR 633 (1 report relating to this case)

  • Glynn v Commissioner of Inland Revenue

    Date:

    31 December 1990

    In Glynn v Commissioner of Inland Revenue [1990] 2 WLR 633, the Judicial Committee of the Privy Council found that school fees paid on behalf of an employee were a taxable benefit.

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  Gyaniao v Design Corner Ltd [2001] All ER (D) 375 (Jun) EAT (1 report relating to this case)

  • Illegality of contract: Tribunal applied wrong test when considering illegality of contract

    Date:

    3 December 2001

    In Gyaniao v Design Corner Ltd, the EAT holds that a tribunal erred in finding that it had no jurisdiction to hear an employee's claim for unfair dismissal on the basis that his contract was illegal.