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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. ...

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. ...

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. ...

Kucor Construction & Developments & Associates v. Canada Life Assurance Co. (1998), 41 OR (3d) 577 (Ont. ...

Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner of Internal Revenue, 26 TC 582 (1956)-- summary under Non-Business-Income Tax Summary Under Tax Topics- Income Tax Act- Section 126- Subsection 126(7)- Non-Business-Income Tax The Republic of Colombia levied, pursuant to the same tax statute under which an income tax and an excess profits tax was levied, a capital tax (referred to as a "patrimony tax") which was "based on the theory that the income tax, in order to be an equitable revenue system, requires a tax on capital to more fairly distribute the burdens amongst the nation's taxpayers and to prevent the state from being penalied if a property owner, through negligence or for some other reason, fails to realize the inherent productive potential of his property" (p. 587). ...

Hill & Anor. v. C. & E. Cmners., [1988] BTC 5139 (QBD)-- summary under Agency Summary Under Tax Topics- General Concepts- Agency A commercial gallery successfully argued that it was selling pottery as agent for some potters, rather than as principal. ...

Clyde & Co LLP & Anor v Bates Van Winkelhof, [2012] EWCA Civ 1207-- summary under Section 96 Summary Under Tax Topics- Income Tax Act- Section 96 partner in partnership cannot be an employee The claimant, who was a solicitor practising as an equity member of a limited liability partnership, and who was expelled as a member, was found not to be a "worker" entitled to protection under the Employment Rights Act 2010 (UK). ...

Goldcorp Exchange Ltd & Ors v. Leggett & Ors, [1994] UKPC 3, [1995] 1 AC 74-- summary under Ownership Summary Under Tax Topics- General Concepts- Ownership no ownership of unascertained goods At the time banks appointed receivers for a dealer in precious metals, the dealer had a stock of precious metal bullion that was substantially less than that which was required to satisfy contracts of the public for purchases of precious metals for future delivery. ...