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Quebec Railway, Light & Power Co. / Quebec Railway, Light & Power Co. v. ...

Kennedy & Ors v. Kennedy & Ors, [2015] BTC 2, [2014] EWHC 4129-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission partial rescission of a trust appointment where factual mistake as to trust losses The trustees of a family trust exercised an appointment in favour of beneficiaries including the settlor of the trust (Mr Kennedy). ...

In denying the taxpayer’s SR&ED claims, Graham J stated (at paras 7, 8, 9 and 10): Mac & Mac’s claims … do not meet the last test [in Northwest Hydraulic.] ... Mac & Mac kept a set of handwritten notes. … There is simply no way that someone, even someone very experienced in the industry, could hope to replicate or confirm Mac & Mac’s results from these notes. A spreadsheet … provided more detail than the notes. However, it was prepared after the fact for the purpose of supporting the SR&ED claim and still did not contain the level of detail I would have expected. … As noted … in Highweb & Page Group Inc. v. ...

S & D International Group Inc. v. A.G. of Canada, 2011 DTC 5072 [at at 5771], 2011 ABQB 230-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission transactions would have been structured differently without mistake The corporate applicant (S & D) carried on a real estate trading and development business. It had three directors, whose wives, the individual applicants, each held 25% of S & D's shares. ... Accordingly, the shares of the wives in S & D were purchased for cancellation in consideration for the transfer of lands of S & D to a corporation owned equally by the wives. ...

The place would be treated as ‘at the disposal’ of the enterprise when the enterprise has right to use the said place and has control thereupon. … [The] Buddh International Circuit is a fixed place. From this circuit different races, including the Grand Prix is [sic] conducted, which is undoubtedly an economic/business activity. … Respecting whether the circuit was a fixed place of business of FOWC, he referenced the control rights accorded to FOWC under the Service Agreement, and stated (also at para. 67): … The … arrangement clearly demonstrates that the entire event is taken over and controlled by FOWC and its affiliates. ... All these are controlled by FOWC and its affiliates. … Omnipresence of FOWC and its stamp over the event is loud, clear and firm. … [A] commonsense and plain thinking of the entire situation would lead to the conclusion that FOWC had made their earning in India through the said track over which they had complete control during the period of [the] race. ...

Halsall & Ors v Champion Consulting Ltd & Ors, [2017] EWHC 1079 (QBD)-- summary under Negligence, Fiduciary Duty and Fault Summary Under Tax Topics- General Concepts- Negligence, Fiduciary Duty and Fault knowledge that advice – that investing in a tax shelter was a “no brainer”- was negligent, accrued when HMRC started investigating The claimants, who were non-tax solicitors, claimed that they had been negligently induced by the defendant accounting firm (“Champion LLP”) and an associated corporation (“Champion Consulting”) to invest in two tax schemes referred to as the "charity shell" and "Scion" film schemes. ... The fact that some of the companies succeeded and that some of the schemes went unchallenged by the Revenue is in my view irrelevant to the question of whether the reasonably competent tax adviser would have given an unconditional assurance that the charity shell scheme would work effectively. … [T]he failure … lay in not explaining that the valuation was pivotal to the success of the scheme and how this wide range of companies could all be valued at four times the initial subscription and this failure amounted to a breach of duty. ... With respect to the Scion film schemes, Moulder J found (at paras. 318, 319 and 335): … [I]t seems to me that the defendant did not advise that the claimant could lose more than their initial contribution. … The evidence is clear that the defendants did not point out the risk of the additional liability arising out of the outstanding loan and exposure to a tax charge in the event of the loan being written off. … [I]n my view the advice of Ms Molloy [an accountant and chartered tax advisor] that the prospects of success of the film scheme were 75% was outside the range open to her and amounted to a breach of duty being advice such as no reasonably well-informed and competent member of that profession could have given. ...

Wiltonpark Ltd & Ors v Revenue & Customs Commissioners, [2016] EWCA Civ 1294-- summary under Paragraph (a) Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Financial Service- Paragraph (a) fee charged by club for encashing vouchers was in economic reality for access to club The self-employed lap dancers at the appellants’ clubs often would accept vouchers from customers, who had run out of cash, in exchange for their services. ... In accepting the HMRC’s position that the vouchers were consideration for taxable supplies of club facilities provided by the appellants to the dancers, Richards LJ stated (at paras 42, 48 and 50): …[T]he critical point in my judgment is whether it is right to treat, as part of the services supplied in return for the commission payable on encashment of vouchers, the provision of the club's facilities to the dancers to enable them to obtain income from non-cash customers. … … [A] commission of 20% for the encashment of a voucher, even with the benefits of inclusion in the scheme, is on the face of it very high, particularly as the appellants ran, as they knew, a very low credit risk. … [T]he UT's analysis that the provision of the club's facilities forms part of the consideration for the commission on encashment of the vouchers is a legitimate interpretation of the constituent parts of the services supplied by the appellants in return for the commission. ...

Sylvan Lake Golf & Tennis Club Ltd., 2002 SCC 19, [2002] 1 S.C.R. 678-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission rectification available notwithstanding lack of due diligence on part of plaintiff The plaintiff (“Sylvan”) and the defendant (“Performance”) entered into an agreement respecting a golf course that gave Sylvan the option on the 18 th fairway for a specific residential development to be undertaken by it. ... The plaintiff must establish that the terms agreed to orally were not written down properly. … What is essential is that at the time of execution of the written document the defendant knew or ought to have known of the error and the plaintiff did not. ...

Williams Moving & Storage (B.C.) Ltd. v. Canada (Minister of National Revenue), 2024 BCCA 160-- summary under Rectification & Rescission Summary Under Tax Topics- General Concepts- Rectification & Rescission bankruptcy proposal which CRA had misinterpreted is corrected pursuant to discretion under the BIA A drafting error (involving an inappropriate duplication of text) in the proposal which was approved by the creditors of an insolvent company (Williams Moving) and by the B.C. ... In finding that the chambers judge had not erred in denying rectification of the written terms of the proposal, Wilcock JA noted (at para. 68) the finding in Fairmont that “rectification requires the parties to show an antecedent agreement with respect to the term or terms for which rectification is sought” and stated (at paras. 69): [I]t is difficult to see how it can be said that the creditors would have understood the Proposal to be anything other than what was presented to them. … There was insufficient evidence of a common understanding amongst the appellant and its creditors on the matter in dispute …. ...

& E. Commissioners v. Faith Construction Ltd., [1989] BTC 5121 (C.A.)-- summary under Payment & Receipt Summary Under Tax Topics- General Concepts- Payment & Receipt receipt even though obligation to lend back In response to the proposed repeal effective 1 June 1984 of the zero rating of building alteration services, four building companies with existing contracts for building alterations arranged with their customers for payment by the customers before that date subject (in one case) to the condition that the building company would immediately lend back an equivalent sum, to be repaid as the work was done or subject (in the other case) to that money being paid into an account of the building company for release only as the work was done. ...