BIM35905 - Capital/revenue divide: tax cases and summing up: table of tax cases referred to
Alphabetical order by names of the party
The table below identifies the:
- point at issue,
- names of the parties,
- BIM page(s), and
- Tax case reference,
- for each of the cases referred to in the guidance material on the capital/revenue divide.
| Point at issue | Names of the parties | BIM page(s) | Tax case reference |
|---|---|---|---|
| Payment for surrendering rights | A Consultant v HM Inspector of Taxes | BIM35535, BIM35600 | SPC180 |
| Removing a commission agent | Anglo-Persian Oil Company Ltd v Dale | BIM35505, BIM35625, BIM35901, BIM35815 | 16TC253 |
| Commission for a guarantee | Ascot Gas Water Heaters Ltd v Duff | BIM35580 | 24TC171 |
| Restrictive covenant | Associated Portland Cement Manufacturers Ltd v Kerr | BIM35510, BIM35595 | 27TC103 |
| Contribution to establish a pension fund | Atherton v British Insulated & Helsby Cables Ltd | BIM35010, BIM35320, BIM35401, BIM35505, BIM35550, BIM35590, BIM35625, BIM35901 | 10TC155 |
| Compensation for loss of agency agreement | Barr, Crombie & Co Ltd v CIR | BIM35530, BIM35535 | 26TC406 |
| Costs of loan finance | Beauchamp v F W Woolworth plc | BIM35580, | 61TC542 |
| Exclusivity tie | Bolam v Regent Oil Co Ltd | BIM35550, BIM35555, BIM35810, BIM35901 | 37TC56 |
| Annual receipts for sharing know-how and secret processes for 10 years. | British Dyestuffs Corporation (Blackley) Ltd v CIR | BIM35705, BIM35720 | 12TC586 |
| Replacement of football stand, capital or revenue? | Brown v Burnley Football and Athletic Co Ltd | BIM35435, BIM35485 | 53TC357 |
| Accounting treatment inconsistent with the true facts | BSC Footwear Ltd v Ridgway | BIM35030 | 47TC495 |
| Doctrine of the ‘entirety’ | Bullcroft Main Collieries Ltd v O’Grady | BIM35440, BIM35467 | 17TC93 |
| Damage to land | Bullcroft Main Collieries Ltd v O’Grady | BIM35425 | 17TC93 |
| Surrender of onerous lease | Bullrun v CIR | BIM35010, BIM35625 | SPC248 |
| Compensation for delay in overhauling ship | Burmah Steam Ship Co Ltd v CIR | BIM35427, BIM35600 | 16TC67 |
| Changing a partnership structure | C Connelly & Co v Wilbey | BIM35525 | 65TC208 |
| Periodical payments linked to sales | CIR v 36/49 Holdings, Ltd (In Liquidation) | BIM35040, BIM35310 | 25TC173 |
| Right to deposit material | CIR v Adam | BIM35305, BIM35315, BIM35901 | 14TC34 |
| Gas pipes, repair or capital? | CIR v Auckland Gas | BIM35435, BIM35440, BIM35445, BIM35460, BIM35470 | 73TC266 |
| Dairy herd Conversion scheme | CIR v Biggar | BIM35600 | 56TC254 |
| Varying a company’s charter | CIR v Carron Company | BIM35301, BIM35320, BIM35505, BIM35565, BIM35901 | 45TC18 |
| Legal analysis overrides the accounts as prepared | CIR v Gardner Mountain & D Abrumenil Ltd | BIM35030, BIM35210 | 29TC69 |
| Share of profits paid for three years to retiring partner | CIR v Hogarth | BIM35315 | 23TC491 |
| Share of profits paid for three years to buy out partner’s interest | CIR v Ledgard | BIM35315 | 21TC129 |
| Periodical payments to finance a literary work | CIR v Mallaby-Deeley and Another | BIM35310, BIM35315 | 13TC153 |
| Payment to another company to refrain from production | CIR v Nchanga Consolidated Copper Mines Ltd | BIM35510, BIM35635, BIM35901 | Privy Council |
| Liabilities assumed on purchase of business | CIR v New Zealand Forest Research Institute | BIM35655 | 72TC628 |
| Purchase of growing crop | CIR v Pilcher | BIM35410, BIM35901 | 31TC314 |
| Lump sum receipt for know-how and services | Coalite & Chemical Products Ltd v Treeby | BIM35715 | 48TC171 |
| Cost of pit sinking | Coltness Iron Co v Black | BIM35401, BIM35701, BIM35901 | 1TC287 |
| Reverse premium | Commissioner of Inland Revenue v Wattie & Lawrence | BIM35625 | 72TC639 |
| Alterations as a result of changed techniques | Conn v Robins Bros. Ltd | BIM35455, BIM35460, BIM35480 | 43TC266 |
| Payment to previous owner’s creditors to secure supplies | Cooke v Quick Shoe Repair Service | BIM35540 | 30TC460 |
| Cancellation of lease of an unprofitable branch | Cowcher v Richard Mills and Company Ltd | BIM35625 | 13TC216 |
| Getting rid of a business manager | Croydon Hotel & Leisure Co Ltd v Bowen | BIM35535 | SPC101 |
| Exam fees, capital or revenue? | Dass v Special Commissioner and others | BIM35660 | [2006] EWHC 2491 (Ch) |
| Damages awarded to underwriters against managing agents | Deeny & others v Gooda Walker Ltd & others | BIM35600 | 68TC458 |
| Royalties for publishing war diaries | Earl Haig’s Trustees v CIR | BIM35701 | 22TC275 |
| Unsuccessful planning application | ECC Quarries Ltd v Watkis | BIM35210, BIM35320, BIM35625 | 51TC153 |
| Payment for additional capital | European Investment Trust Co Ltd v Jackson | BIM35580 | 18TC1 |
| Lump sum receipt for sale of secret processes and other information to foreign government | Evans Medical Supplies Ltd v Moriarty | BIM35705, BIM35710 | 37TC540 |
| Farm drive resurfacing, capital or revenue? | G Pratt and Sons v HMRC | BIM35485 | [2011] UKFTT 416 (TC) |
| Lump sum received by authoress for sale of copyright | Glasson v Rougier | BIM35725 | 26TC86 |
| Compensation for restriction on trade assets | Glenboig Union Fireclay Co Ltd v CIR | BIM35010, BIM35600 | 12TC427 |
| Sale of fixed or current assets? | Gloucester Railway Carriage and Wagon Company Ltd v CIR | BIM35429 | 12TC720 |
| Purchase of mine ‘tailings’ | Golden Horseshoe (New) Ltd v Thurgood | BIM35405, BIM35901 | 18TC280 |
| Payments for right to enter and diminution of value of land | H J Rorke Ltd v CIR | BIM35401 | 39TC194 |
| Demutualisation costs | Halifax Building Society v Davidson | BIM35645 | SPC 238 |
| Opposing a patent renewal | Hallstroms Proprietary Ltd v The Federal Commissioner of Taxation | BIM35045, BIM35430, BIM35455, BIM35460, BIM35645 | Australian Case |
| Payment to fund to enable staff to buy shares in company | Heather v P-E Consulting Group Ltd | BIM35035, BIM35210, BIM35901, BIM35910 | 48TC293 |
| Payment for a monopoly by instalments | Henriksen v Grafton Hotel Ltd | BIM35620 | 24TC453 |
| Claim to deduct a provision for future rents payable on vacant premises | Herbert Smith v Honour | BIM35030, BIM35210 | 72TC130 |
| Payment to actor to not appear in films for a period | Higgs v Olivier | BIM35600 | 33TC136 |
| Railway track repair, capital or revenue? | Highland Railway Co v Balderston | BIM35445, BIM35475 | 2TC485 |
| Lifetime of implements | Hinton v Maden & Ireland Ltd | BIM35415, BIM35901 | 38TC391 |
| Lump sum received by film writer to terminate contract | Household v Grimshaw | BIM35730 | 34TC366 |
| Lump sum received by author for sale of copyright | Howson v Monsell | BIM35730 | 31TC529 |
| Purchase of oil | Hughes v British Burmah Petroleum Co Ltd | BIM35401 | 17TC286 |
| Incorporating a new company | J B Kealy v O’Mara (Limerick) Ltd | BIM35615 | Irish Case |
| Sale of fixed or current assets? | J Bolson & Son, Ltd v Farrelly | BIM35429 | 34TC161 |
| Dilapidations under a lease | Jackson v Laskers Home Furnishers Ltd | BIM35620 | 37TC69 |
| Lump sums derived from transfer of manufacturing know-how | Jeffrey v Rolls-Royce Ltd | BIM35710 | 40TC443 |
| Shares received for know-how | John & E Sturge Ltd v Hessel | BIM35720 | 51TC183 |
| Payment for benefit of contracts with supplier | John Smith v Moore and Son | BIM35010, BIM35655 | 12TC266 |
| Provision for maintenance | Johnson v Britannia Airways Ltd | BIM35210 | 67TC99 |
| Compensation for preventing ‘ribbon development’ | Johnson v W S Try Ltd | BIM35600 | 27TC167 |
| Loss of one of several agency agreements | Kelsall Parsons & Co v CIR | BIM35530 | 21TC608 |
| Open cast mine | Knight v Calder Grove Estates | BIM35401 | 33TC447 |
| Asset bought in defective condition | Law Shipping Co Ltd v CIR | BIM35450, BIM35455 | 12TC621 |
| Money injected into subsidiary as a condition of sale | Lawson v Johnson Matthey plc | BIM35650, BIM35901 | 65TC39 |
| Compensation for loss of use of jetty | London & Thames Haven Oil Wharves Ltd v Attwooll | BIM35600 | 43TC491 |
| Alterations and improvements to building | Lurcott v Wakeley and Wheeler | BIM35435 | 1KB905 |
| Lump sum received by author for sale of copyright. Expenses incurred whilst non-resident | Mackenzie v Arnold | BIM35730 | 33TC363 |
| Obtaining release from mining lease | Mallett v The Staveley Coal & Iron Co Ltd | BIM35625, BIM35901 | 13TC772 |
| Doctrine of the ‘entirety’ | Margrett v The Lowestoft Water & Gas Co Ltd | BIM35465 | 19TC481 |
| Sharkey v Wernher not applicable to author’s rights | Mason v Innes | BIM35735 | 44TC326 |
| Premium to renew lease | McTaggart v B & E Strump | BIM35810 | 10TC17 |
| Are wallpaper pattern books plant? | McVeigh v Arthur Sanderson & Sons Ltd | BIM35810 | 45TC273 |
| Unsatisfactory employee | Mitchell v B W Noble Ltd | BIM35590 | 11TC372 |
| Anti nationalisation campaign | Morgan v Tate & Lyle Ltd | BIM35540, BIM35570 | 35TC367 |
| Receipts for grant of licences and non-competition agreements | Murray v Imperial Chemical Industries Ltd | BIM35710 | 44TC175 |
| Lump sum receipts for transfer of know-how | Musker v English Electric Co Ltd | BIM35715 | 41TC556 |
| Asset bought in defective condition | Odeon Associated Theatres Ltd v Jones | BIM35450 | 48TC257 |
| Size and importance of the work | Phillips v Whieldon Sanitary Products Ltd | BIM35440, BIM35485 | 33TC213 |
| Railway track, repair or capital? | Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland Protectorate | BIM35440, BIM35570 | [1933] AC 368 |
| Payment in lieu of surface restoration | Robert Addie & Sons’ Collieries Ltd v CIR | BIM35425 | 8TC671 |
| Waste dump reverted to the land | Rogers v Longsdon | BIM35405 | 43TC23 |
| Tipping space | Rolfe v Wimpey Waste Management Ltd | BIM35605, BIM35625, BIM35901 | 62TC399 |
| Acquisition cost of a business | Royal Insurance Company v Watson | BIM35655 | 3TC500 |
| Abandonment expenditure | RTZ Oil & Gas Ltd v Elliss | BIM35420, BIM35625 | 61TC132 |
| The ‘entirety’ is the premises | Samuel Jones & Co (Devonvale) Ltd v CIR | BIM35440, BIM35467 | 32TC513 |
| Compensation for withdrawal of planning permission | Shadbolt v Salmon Estate (Kingsbury) Ltd | BIM35600 | 25TC52 |
| Compensation for cancellation of order to build ships | Short Bros Ltd v CIR | BIM35600 | 12TC955 |
| Sum paid to indemnify assignee of lease for dilapidations | Southern Counties Agricultural Trading Society Ltd v Blackler | BIM35630 | SPC |
| Factual assumptions insufficiently reliable | Southern Railway of Peru Ltd v Owen | BIM35030, BIM35210 | 36TC602 |
| Preserving title to assets | Southern v Borax Consolidated Ltd | BIM35510, BIM35540, BIM35570 | 23TC597 |
| Exclusivity tie | Strick v Regent Oil Co Ltd | BIM35015, BIM35040, BIM35045, BIM35205, BIM35505, BIM35560, BIM35701, BIM35810, BIM35815, BIM35901 | 43TC1 |
| Broker’s commission | Texas Land & Mortgage Co v Holtham | BIM35580 | 3TC255 |
| Liabilities assumed on purchase of business | The City of London Contract Corporation Ltd v Styles | BIM35655 | 2TC239 |
| Shares received for know-how | Thomsons (Carron) Ltd v CIR | BIM35720 | 51TC506 |
| Application of accountancy standards to leasing | Threlfall v Jones Gallagher v Jones | BIM35201, BIM35810 | 66TC77 |
| Gas pipes, repair or capital? | Transco plc v Dyall | BIM35445, BIM35470 | SPC310 |
| Varying a lease | Tucker v Granada Motorway Services Ltd | BIM35320, BIM35420, BIM35625, BIM35901 | 53TC92 |
| Establishing a rubber plantation | Vallambrosa Rubber Company Ltd v Farmer | BIM35305 | 5TC529 |
| Compensation for terminating an agreement | Van den Berghs Ltd v Clark | BIM35020, BIM35035, BIM35530, BIM35535, BIM35585, BIM35625, BIM35730, BIM35901 | 19TC390 |
| Getting rid of an onerous contract | Vodafone Cellular & Others v Shaw | BIM35530, BIM35585, BIM35625, BIM35901 | 69TC376 |
| Doctrine of the ‘entirety’ | W Thomas and Co Pty Ltd v Federal Commissioner of Taxation | BIM35430 | Australian case |
| Author’s receipts from sale of working papers, etc | Wain’s Executors v Cameron | BIM35735 | 67TC324 |
| Buying out a potential rival | Walker v The Joint Credit Card Co Ltd | BIM35510, BIM35540, BIM35595,BIM35635, BIM35901 | 55TC617 |
| Payment to change existing business structure or asset | Watney’s London Ltd v Pike | BIM35545 | 57TC372 |
| Dairy herd Conversion scheme | White v G & M Davies | BIM35600 | 52TC597 |
| Varying terms of a loan | Whitehead v Tubbs (Elastics) Ltd | BIM35575 | 57TC472 |
| Treatment of interest paid | Wilcock v Frigate Investments Ltd | BIM35201 | 55TC530 |
| No deduction for ‘notional’ repairs | William P Lawrie v CIR | BIM35465 | 34TC20 |
| Shares received in exchange for know-how and non-competition agreement | Wolf Electric Tools Ltd v Wilson | BIM35710, BIM35720 | 45TC326 |