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 |
SPC 180 |
|
Removing a commission agent |
Anglo-Persian Oil Company Ltd v Dale |
16 TC 253 |
|
Commission for a guarantee |
Ascot Gas Water Heaters Ltd v Duff |
24 TC 171 |
|
Restrictive covenant |
Associated Portland Cement Manufacturers Ltd v Kerr |
27 TC 103 |
|
Contribution to establish a pension fund |
Atherton v British Insulated & Helsby Cables Ltd |
BIM35010, BIM35320, BIM35401, BIM35505, BIM35550, BIM35590, BIM35625, BIM35901 |
10 TC 155 |
Compensation for loss of agency agreement |
Barr, Crombie & Co Ltd v CIR |
26 TC 406 |
|
Costs of loan finance |
Beauchamp v F W Woolworth plc |
61 TC 542 |
|
Exclusivity tie |
Bolam v Regent Oil Co Ltd |
37 TC 56 |
|
Annual receipts for sharing know-how and secret processes for 10 years. |
British Dyestuffs Corporation (Blackley) Ltd v CIR |
12 TC 586 |
|
Replacement of football stand, capital or revenue? |
Brown v Burnley Football and Athletic Co Ltd |
53 TC 357 |
|
Accounting treatment inconsistent with the true facts |
BSC Footwear Ltd v Ridgway |
47 TC 495 |
|
Doctrine of the 'entirety' |
Bullcroft Main Collieries Ltd v O鈥橤rady |
17 TC 93 |
|
Damage to land |
Bullcroft Main Collieries Ltd v O鈥橤rady |
17 TC 93 |
|
Surrender of onerous lease |
Bullrun v CIR |
SPC 248 |
|
Compensation for delay in overhauling ship |
Burmah Steam Ship Co Ltd v CIR |
16 TC 67 |
|
Changing a partnership structure |
C Connelly & Co v Wilbey |
65 TC 208 |
|
Periodical payments linked to sales |
CIR v 36/49 Holdings, Ltd (In Liquidation) |
25 TC 173 |
|
Right to deposit material |
CIR v Adam |
14 TC 34 |
|
Gas pipes, repair or capital? |
CIR v Auckland Gas |
73 TC 266 |
|
Dairy herd Conversion scheme |
CIR v Biggar |
56 TC 254 |
|
Varying a company鈥檚 charter |
CIR v Carron Company |
45 TC 18 |
|
Legal analysis overrides the accounts as prepared |
CIR v Gardner Mountain & D Abrumenil Ltd |
29 TC 69 |
|
Share of profits paid for three years to retiring partner |
CIR v Hogarth |
23 TC 491 |
|
Share of profits paid for three years to buy out partner鈥檚 interest |
CIR v Ledgard |
21 TC 129 |
|
Periodical payments to finance a literary work |
CIR v Mallaby-Deeley and Another |
13 TC 153 |
|
Payment to another company to refrain from production |
CIR v Nchanga Consolidated Copper Mines Ltd |
Privy Council |
|
Liabilities assumed on purchase of business |
CIR v New Zealand Forest Research Institute |
72 TC 628 |
|
Purchase of growing crop |
CIR v Pilcher |
31 TC 314 |
|
Lump sum receipt for know-how and services |
Coalite & Chemical Products Ltd v Treeby |
48 TC 171 |
|
Cost of pit sinking |
Coltness Iron Co v Black |
1 TC 287 |
|
Reverse premium |
Commissioner of Inland Revenue v Wattie & Lawrence |
72 TC 639 |
|
Alterations as a result of changed techniques |
Conn v Robins Bros. Ltd |
43 TC 266 |
|
Payment to previous owner鈥檚 creditors to secure supplies |
Cooke v Quick Shoe Repair Service |
30 TC 460 |
|
Cancellation of lease of an unprofitable branch |
Cowcher v Richard Mills and Company Ltd |
13 TC 216 |
|
Getting rid of a business manager |
Croydon Hotel & Leisure Co Ltd v Bowen |
SPC 101 |
|
Exam fees, capital or revenue? |
Dass v Special Commissioner and others |
[2006] EWHC 2491 (Ch) |
|
Damages awarded to underwriters against managing agents |
Deeny & others v Gooda Walker Ltd & others |
68 TC 458 |
|
Royalties for publishing war diaries |
Earl Haig鈥檚 Trustees v CIR |
22 TC 275 |
|
Unsuccessful planning application |
ECC Quarries Ltd v Watkis |
51 TC 153 |
|
Payment for additional capital |
European Investment Trust Co Ltd v Jackson |
18 TC 1 |
|
Lump sum receipt for sale of secret processes and other information to foreign government |
Evans Medical Supplies Ltd v Moriarty |
37 TC 540 |
|
Farm drive resurfacing, capital or revenue? |
G Pratt and Sons v HMRC |
[2011] UKFTT 416 (TC) |
|
Lump sum received by authoress for sale of copyright |
Glasson v Rougier |
26 TC 86 |
|
Compensation for restriction on trade assets |
Glenboig Union Fireclay Co Ltd v CIR |
12 TC 427 |
|
Sale of fixed or current assets? |
Gloucester Railway Carriage and Wagon Company Ltd v CIR |
12 TC 720 |
|
Purchase of mine 'tailings' |
Golden Horseshoe (New) Ltd v Thurgood |
18 TC 280 |
|
Payments for right to enter and diminution of value of land |
H J Rorke Ltd v CIR |
39 TC 194 |
|
Demutualisation costs |
Halifax Building Society v Davidson |
SPC 238 |
|
Opposing a patent renewal |
Hallstroms Proprietary Ltd v The Federal Commissioner of Taxation |
Australian Case |
|
Payment to fund to enable staff to buy shares in company |
Heather v P-E Consulting Group Ltd |
48 TC 293 |
|
Payment for a monopoly by instalments |
Henriksen v Grafton Hotel Ltd |
24 TC 453 |
|
Claim to deduct a provision for future rents payable on vacant premises |
Herbert Smith v Honour |
72 TC 130 |
|
Payment to actor to not appear in films for a period |
Higgs v Olivier |
33 TC 136 |
|
Railway track repair, capital or revenue? |
Highland Railway Co v Balderston |
2 TC 485 |
|
Lifetime of implements |
Hinton v Maden & Ireland Ltd |
38 TC 391 |
|
Lump sum received by film writer to terminate contract |
Household v Grimshaw |
34 TC 366 |
|
Lump sum received by author for sale of copyright |
Howson v Monsell |
31 TC 529 |
|
Purchase of oil |
Hughes v British Burmah Petroleum Co Ltd |
17 TC 286 |
|
Incorporating a new company |
J B Kealy v O鈥橫ara (Limerick) Ltd |
Irish Case |
|
Sale of fixed or current assets? |
J Bolson & Son, Ltd v Farrelly |
34 TC 161 |
|
Dilapidations under a lease |
Jackson v Laskers Home Furnishers Ltd |
37 TC 69 |
|
Lump sums derived from transfer of manufacturing know-how |
Jeffrey v Rolls-Royce Ltd |
40 TC 443 |
|
Shares received for know-how |
John & E Sturge Ltd v Hessel |
51 TC 183 |
|
Payment for benefit of contracts with supplier |
John Smith v Moore and Son |
12 TC 266 |
|
Provision for maintenance |
Johnson v Britannia Airways Ltd |
67 TC 99 |
|
Compensation for preventing 'ribbon development' |
Johnson v W S Try Ltd |
27 TC 167 |
|
Loss of one of several agency agreements |
Kelsall Parsons & Co v CIR |
21 TC 608 |
|
Open cast mine |
Knight v Calder Grove Estates |
33 TC 447 |
|
Asset bought in defective condition |
Law Shipping Co Ltd v CIR |
12 TC 621 |
|
Money injected into subsidiary as a condition of sale |
Lawson v Johnson Matthey plc |
65 TC 39 |
|
Compensation for loss of use of jetty |
London & Thames Haven Oil Wharves Ltd v Attwooll |
43 TC 491 |
|
Alterations and improvements to building |
Lurcott v Wakeley and Wheeler |
1 KB 905 |
|
Lump sum received by author for sale of copyright. Expenses incurred whilst non-resident |
Mackenzie v Arnold |
33 TC 363 |
|
Obtaining release from mining lease |
Mallett v The Staveley Coal & Iron Co Ltd |
13 TC 772 |
|
Doctrine of the 'entirety' |
Margrett v The Lowestoft Water & Gas Co Ltd |
19 TC 481 |
|
Sharkey v Wernher not applicable to author鈥檚 rights |
Mason v Innes |
44 TC 326 |
|
Premium to renew lease |
McTaggart v B & E Strump |
10 TC 17 |
|
Are wallpaper pattern books plant? |
McVeigh v Arthur Sanderson & Sons Ltd |
45 TC 273 |
|
Unsatisfactory employee |
Mitchell v B W Noble Ltd |
11 TC 372 |
|
Anti nationalisation campaign |
Morgan v Tate & Lyle Ltd |
35 TC 367 |
|
Receipts for grant of licences and non-competition agreements |
Murray v Imperial Chemical Industries Ltd |
44 TC 175 |
|
Lump sum receipts for transfer of know-how |
Musker v English Electric Co Ltd |
41 TC 556 |
|
Asset bought in defective condition |
Odeon Associated Theatres Ltd v Jones |
48 TC 257 |
|
Size and importance of the work |
Phillips v Whieldon Sanitary Products Ltd |
33 TC 213 |
|
Railway track, repair or capital? |
Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland Protectorate |
[1933] AC 368 |
|
Payment in lieu of surface restoration |
Robert Addie & Sons鈥� Collieries Ltd v CIR |
8 TC 671 |
|
Waste dump reverted to the land |
Rogers v Longsdon |
43 TC 23 |
|
Tipping space |
Rolfe v Wimpey Waste Management Ltd |
62 TC 399 |
|
Acquisition cost of a business |
Royal Insurance Company v Watson |
3 TC 500 |
|
Abandonment expenditure |
RTZ Oil & Gas Ltd v Elliss |
61 TC 132 |
|
The 'entirety' is the premises |
Samuel Jones & Co (Devonvale) Ltd v CIR |
32 TC 513 |
|
Compensation for withdrawal of planning permission |
Shadbolt v Salmon Estate (Kingsbury) Ltd |
25 TC 52 |
|
Compensation for cancellation of order to build ships |
Short Bros Ltd v CIR |
12 TC 955 |
|
Sum paid to indemnify assignee of lease for dilapidations |
Southern Counties Agricultural Trading Society Ltd v Blackler |
SPC 198 |
|
Factual assumptions insufficiently reliable |
Southern Railway of Peru Ltd v Owen |
36 TC 602 |
|
Preserving title to assets |
Southern v Borax Consolidated Ltd |
23 TC 597 |
|
Exclusivity tie |
Strick v Regent Oil Co Ltd |
BIM35015, BIM35040, BIM35045, BIM35205, BIM35505, BIM35560, BIM35701, BIM35810, BIM35815, BIM35901 |
43 TC 1 |
Broker鈥檚 commission |
Texas Land & Mortgage Co v Holtham |
3 TC 255 |
|
Liabilities assumed on purchase of business |
The City of London Contract Corporation Ltd v Styles |
2 TC 239 |
|
Shares received for know-how |
Thomsons (Carron) Ltd v CIR |
51 TC 506 |
|
Application of accountancy standards to leasing |
Threlfall v Jones Gallagher v Jones |
66 TC 77 |
|
Gas pipes, repair or capital? |
Transco plc v Dyall |
SPC 310 |
|
Varying a lease |
Tucker v Granada Motorway Services Ltd |
53 TC 92 |
|
Establishing a rubber plantation |
Vallambrosa Rubber Company Ltd v Farmer |
5 TC 529 |
|
Compensation for terminating an agreement |
Van den Berghs Ltd v Clark |
BIM35020, BIM35035, BIM35530, BIM35535, BIM35585, BIM35625, BIM35730, BIM35901 |
19 TC 390 |
Getting rid of an onerous contract |
Vodafone Cellular & Others v Shaw |
69 TC 376 |
|
Doctrine of the 'entirety' |
W Thomas and Co Pty Ltd v Federal Commissioner of Taxation |
Australian case |
|
Author鈥檚 receipts from sale of working papers, etc |
Wain鈥檚 Executors v Cameron |
67 TC 324 |
|
Buying out a potential rival |
Walker v The Joint Credit Card Co Ltd |
55 TC 617 |
|
Payment to change existing business structure or asset |
Watney鈥檚 London Ltd v Pike |
57 TC 372 |
|
Dairy herd Conversion scheme |
White v G & M Davies |
52 TC 597 |
|
Varying terms of a loan |
Whitehead v Tubbs (Elastics) Ltd |
57 TC 472 |
|
Treatment of interest paid |
Wilcock v Frigate Investments Ltd |
55 TC 530 |
|
No deduction for 'notional' repairs |
William P Lawrie v CIR |
34 TC 20 |
|
Shares received in exchange for know-how and non-competition agreement |
Wolf Electric Tools Ltd v Wilson |
45 TC 326 |