BIM38600 - Wholly and exclusively: tax cases referred to in the guidance
Alphabetical order by name of the party
The table below identifies the:
- point at issue
- names of the parties
- BIM reference
- Tax case reference
for each of the cases referred to in the guidance material on wholly and exclusively.
| Point at issue | Names of the parties | BIM reference | Tax case reference |
|---|---|---|---|
| Cost of appeal to Special Commissioners/tribunal | Allen v Farquharson Bros & Co | BIM37840, BIM37850 | 17 TC 59 |
| Building society demutualisation | Alliance & Leicester plc v Hamer | BIM37690 | SpC242 |
| Compensation for loss of office | Bassett Enterprise Ltd v Petty | BIM38350 | 21 TC 728 |
| Business entertaining | Bentleys, Stokes & Lowless v Beeson | BIM37050, BIM37065, BIM37070, BIM37075, BIM37400, BIM37610, BIM37630, BIM37635, BIM37790, BIM38200, BIM38210, BIM38250 | 33 TC 491 |
| Expenditure on a political pamphlet | Boarland v Kramat Pulai Ltd | BIM37035 | 35 TC 1 |
| Charitable giving | Bourne and Holingsworth Ltd v Ogden | BIM37510 | 14 TC 349 |
| Attendance at overseas conference | Bowden v Russell & Russell | BIM37610, BIM37630 | 42 TC 301 |
| First look for specific statutory disallowance | British Insulated and Helsby Cables, Ltd v Atherton | BIM37400, BIM38330 | 10 TC 155 |
| Profit related payments | British Sugar Manufacturers Ltd v Harris | BIM37830 | 21 TC 527 |
| Subsistence | Caillebotte v Quinn | BIM37660, BIM37665, BIM37670, BIM37675, BIM37900, BIM37920 | 50 TC 222 |
| Cost of defending anti-trust action | Cattermole v Borax & Chemicals Ltd | BIM38525 | 31 TC 202 |
| Loan at interest to secure supplies; repayable by discount on those supplies | Charles Marsden & Sons Ltd v CIR | BIM37760, BIM37790 | 12 TC 217 |
| Penalty for breach of wartime regulations | CIR v Alexander von Glehn & Co Ltd | BIM38520 | 12 TC 232 |
| Going out of business | CIR v Anglo Brewing Co Ltd | BIM38310, BIM38320 | 12 TC 803 |
| Changing company charter | CIR v Carron Company | BIM38275 | 45 TC 18 |
| Redundancy costs | CIR v Cosmotron Manufacturing Ltd | BIM38315, BIM38320, BIM38390 | 70 TC 292 |
| The legal approach to the wholly and exclusively test | CIR v Dowdall O’Mahoney & Co Ltd | BIM37035 | 33 TC 259 |
| Penalty for breach of wartime regulations | CIR v E C Warnes & Co Ltd | BIM38515, BIM38520 | 12 TC 227 |
| Loss by Scottish solicitor on loan of money | CIR v Hagart and Burn-Murdoch | BIM37770, BIM37775, BIM37780 | 14 TC 433 |
| Compensation for loss of office | CIR v Patrick Thomson Ltd | BIM38360 | 37 TC 145 |
| Meeting former owner’s obligations | Cooke v Quick Shoe Repair Service | BIM38330 | 30 TC 460 |
| Excessive remuneration | Copeman v William Flood & Sons, Ltd | BIM37715 | 24 TC 53 |
| Director’s defalcations | Curtis v J & G Oldfield Ltd | BIM37810 | 9 TC 319 |
| Payment to retiring director following a dispute | Deverell, Gibson & Hoare Ltd v Rees | BIM37717 | 25 TC 467 |
| Whether payements to children were remuneration | Dollar v Lyon | BIM37735, BIM37737 | 54 TC 459 |
| Excessive remuneration | Earlspring Properties Ltd v Guest | BIM37740 | 67 TC 259 |
| Circumstances where a court may set aside Commissioners’ determination | Edwards v Bairstow & Harrison | BIM37045, BIM37925, BIM37965, BIM38220, BIM38250, BIM38320 | 36 TC 207 |
| Attendance at overseas conference | Edwards v Warmsley Henshall & Co | BIM37615, BIM37670, BIM37925 | 44 TC 431 |
| Advances against non-specific supplies | English Crown Spelter v Baker | BIM37755, BIM37760 | 5 TC 327 |
| Sponsoring a relative’s (sporting) ambitions | Executive Network v O’Conner | BIM37970 | SpC56 |
| Dividends paid to directors | Eyres v Finnieston Engineering Co Ltd | BIM37705 | 7 TC 74 |
| Libel costs | Fairrie v Hall | BIM37300, BIM38530 | 28 TC 200 |
| Payment of share of profits following sale of shares | Faulconbridge v Thomas Pinkney & Sons Ltd | BIM37730 | 33 TC 415 |
| Settling with disaffected director | G Scammell & Nephew Ltd v Rowles | BIM38535 | 22 TC 479 |
| Guarantee of associated company’s debts | Garforth v Tankard Carpets Ltd | BIM37065, BIM38210, BIM38285, BIM38320 | 53 TC 342 |
| Compensation for loss of office | George J Smith & Co Ltd | BIM38380 | 45 TC 384 |
| Redundancy on takeover | George Peters & Co Ltd v Smith | BIM38385 | 41 TC 264 |
| Payment in lieu of notice | Godden v A Wilson’s Stores (Holdings) Ltd | BIM38390 | 40 TC 161 |
| Defending civil action | Golder v Great Boulder Proprietary Gold Mines Ltd | BIM38540 | 33 TC 75 |
| Contributions to an association to maintain prices | Guest Keen & Nettlefolds Ltd v Fowler | BIM37500 | 5 TC 511 |
| Building society demutualisation | Halifax plc v Davidson | BIM37690 | SpC239 |
| Compromise settlement of action by former director | Hammond Engineering Co Ltd v CIR | BIM38550 | 50 TC 313 |
| Argentine ‘substitute tax’ | Harrods (Buenos Aires) Ltd v Taylor-Gooby | BIM37055, BIM37060, BIM37300 | 41 TC 450 |
| Rent paid to partner | Heastie v Veitch & Co | BIM38110, BIM38120 | 18 TC 305 |
| Payments to trust for employees to buy shares | Heather v P-E Consulting Group | BIM38275 | 48 TC 293 |
| ‘Civilian’ clothing | Hillyer v Leeke | BIM37025, BIM37910 | 51 TC 90 |
| Travelling expenses | Horton v Young | BIM37620, BIM37630, BIM37635, BIM37675 | 47 TC 60 |
| Compensation for loss of office | James Snook & Co Ltd v Blasdale | BIM38340, BIM38380 | 33 TC 244 |
| Solicitor guaranteeing client’s overdraft | Jennings v Barfield | BIM37770, BIM37775, BIM37780 | 40 TC 365 |
| Subscription to a trade association | Joseph Thompson & Sons Ltd v Chamberlain | BIM37065 | 40 TC 657 |
| Tax avoidance | Kilmorie (Aldridge) Ltd v Dickinson | BIM38400 | 50 TC 1 |
| Defending charge of professional misconduct | Knight v Parry | BIM37960, BIM38545 | 48 TC 580 |
| Money injected into subsidiary as condition for sale and rescue | Lawson v Johnson Matthey plc | BIM37075, BIM37795 | 65TC39 |
| Subscription to trade association | Lochgelly Iron and Coal Co Ltd v Crawford | BIM37500 | 6 TC 267 |
| Valuable shares issued at par to employees | Lowry v Consolidated African Selection trust Ltd | BIM37200 | 23 TC 259 |
| Artistic director funding company as showcase | Lunt v Wellesly | BIM37785 | 27 TC 78 |
| Partner’s removal expenses | MacKinley v Arthur Young McClelland Moores & Co | BIM38120, BIM38220 | 62 TC 704 |
| Ordinary ‘civilian’ clothing | Mallalieu v Drummond | BIM37025, BIM37055, BIM37900, BIM37910, BIM37925, BIM37930, BIM37965, BIM37970, BIM38220 | 57 TC 330 |
| Illegal profits from fruit machines | Mann v Nash | BIM38522 | 16TC523 |
| Write-off of debt due from subsidiary | Maple Ltd v Fir | BIM37797 | SpC104 |
| Funding overseas subsidiary | Marshall Richards Machine Co Ltd v Jewitt | BIM37075, BIM37790, BIM38210 | 36TC511 |
| Architect’s flat over office | Mason v Tyson | BIM37670, BIM37928, BIM37930 | 53 TC 333 |
| Disputing a charge of gross misconduct | McKnight v Sheppard | BIM37965, BIM38500, BIM38520,BIM38522, BIM38530 | 71 TC 419 |
| Domestic accommodation in public house consciously acquired for trade purposes only | McLaren v Mumford | BIM37670, BIM37930 | 69 TC 173 |
| Costs of operating PAYE | Meredith v Roberts | BIM37060 | 44 TC 559 |
| Compensation for loss of office | Mitchell v B W Noble Co Ltd | BIM37720, BIM37860, BIM38370, BIM38390 | 11 TC 372 |
| Anti nationalisation campaign | Morgan v Tate & Lyle Ltd | BIM37055, BIM37060, BIM37065, BIM37300, BIM37910, BIM38210, BIM38275 | 35 TC 366 |
| Asphalters guaranteeing exhibition in hope of work | Morley v Lawford | BIM37400, BIM37780 | 14 TC 229 |
| Wife or civil partner’s wages | Moschi v Kelly | BIM37735 | 33 TC 442 |
| Costs of private room to allow continuance of profession during course of medical treatment | Murgatroyd v Evans-Jackson | BIM37950 | 43 TC 581 |
| Barrister, home to office travel | Newsom v Robertson | BIM37605, BIM37620, BIM37630, BIM37635, BIM37675, BIM37935 | 33 TC 452 |
| Medical costs to treat condition acquired during course of profession | Norman v Golder | BIM37940, BIM37950, BIM37960 | 26 TC 293 |
| Building society demutualisation | Northern Rock plc v Davidson | BIM37690 | SpC241 |
| Redundancy costs | O’Keefe v Southport Printers Ltd | BIM38320 | 58 TC 88 |
| Write-off of debt due from subsidiary | Odhams Press Ltd v Cook | BIM37790, BIM38220 | 23 TC 233 |
| Compensation for loss of office | Overy v Ashford Dunn & Co Ltd | BIM37860, BIM38370 | 17 TC 497 |
| Loss on sale of property used as a temporary residence by employee | Owen & Gadsdon v Brock | BIM37725 | 32 TC 206 |
| Factual assumptions which are insufficiently reliable | Owen v Southern Railway of Peru Ltd | BIM38395 | 36 TC 602 |
| Cost of surgery to repair damaged finger | Prince v Mapp | BIM37945 | 46 TC 169 |
| Subsistence and accommodation | Prior v Saunders | BIM37665,BIM37670, BIM37675 | 66 TC 210 |
| Confiscation order | R v Farquhar | BIM38522 | [2008] EWCA Crim 806 |
| Tax avoidance | Ransom v Higgs | BIM38400 | 50 TC 1 |
| Write-off of debt due from subsidiary | Redkite Ltd v HMIT | BIM37797 | SpC93 |
| Temporary loans made by brewer | Reid’s Brewery Co Ltd v Male | BIM37753, BIM37770 | 3 TC 279 |
| For own trade or for subsidiary’s? | Robinson v Scott Bader Co. Ltd | BIM37065, BIM37070, BIM38250 | 54 TC 757 |
| Meaning of ‘for the purposes of the trade’ | Rushden Heel Co Ltd v Keene | BIM37060, BIM37300 | 30 TC 298 |
| Premiums on director’s life insurance | Samuel Dracup & Sons Ltd v Dakin | BIM37745 | 37 TC 377 |
| Calling at supplier during home to office journey | Sargent v Barnes | BIM37630, BIM37635, BIM37935 | 52 TC 335 |
| Overseas travel to see related business | Sargent v Eayrs | BIM37625 | 48 TC 573 |
| Interest on overdrawn capital account | Silk v Fletcher | BIM37680 | SpC239/00 |
| Interest on overdrawn capital account | Silk v Fletcher (no 2) | BIM37680 | - |
| No differential use of hindsight | Simpson v Jones | BIM38560 | 44 TC 599 |
| Compensation fund levies | Smith v Lion Brewery Co Ltd | BIM37055, BIM37300 | 5 TC 568 |
| Accountancy fees allowed by concession | Smith’s Potato Estates v Bolland | BIM37060, BIM37065, BIM37075, BIM37840, BIM37850 | 30 TC 267 |
| Accountancy fees allowed by concession | Smith’s Potato Crisps (1929), Ltd v Commissioners of Inland Revenue | BIM37850 | 30 TC 267 |
| Defending partner against charge of conspiring to defraud | Spofforth & Prince v Golder | BIM37955, BIM37960, BIM38525 | 26 TC 310 |
| Excessive remuneration | Stott & Ingham v Trehearne | BIM37707 | 9 TC 69 |
| Architect investing in clients to secure business | Stott v Hoddinott | BIM37765 | 7 TC 85 |
| Compensation paid to injured customer | Strong & Co of Romsey v Woodifield | BIM37055, BIM37060, BIM37300, BIM37840, BIM37850, BIM37910, BIM37955, BIM38510, BIM38515, BIM38520, BIM38530 | 5 TC 215 |
| Write-off of debt due from subsidiary | Sycamore | BIM37797 | SpC104 |
| Payments for mutual insurance | Thomas v Richard Evans & Co Ltd | BIM37500 | 11 TC 790 |
| Rent paid to overseas landlord, profit related | Union Cold Storage Co Ltd v Adamson | BIM37820 | 16 TC 29 |
| Fire insurance on properties owned by US company controlled by the UK company’s shareholders | Union Cold Storage v Jones | BIM37075, BIM37200 | 8 TC 725 |
| Licensed premises let at low rent in exchange for a ‘tie’ | Usher’s Wiltshire Brewery Ltd v Bruce | BIM37200, BIM38330 | 6 TC 399 |
| Payment to terminate trade agreement | Vodafone Cellular & Others v Shaw | BIM37055, BIM38220 | 69 TC 376 |
| Domestic accommodation in public house | Wildbore v Luker | BIM37600, BIM37930 | 33 TC 46 |
| Solicitors annual conference | Watkis v Ashford Sparkes & Harward | BIM37670, BIM37925 | 58 TC 468 |
| Payment to a director changing duties because of ill-health | Wilson v Nicholson Sons & Daniels Ltd | BIM37720 | 25 TC 473 |
| Building society demutualisation | Woolwich plc v Davidson | BIM37690 | SpC240 |