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Secretary of State for Work and Pensions & Anor, [2014] BTC 22, [2014] EWCA Civ 530-- summary under Exempt Receipts/Business Summary Under Tax Topics- Income Tax Act- Section 9- Exempt Receipts/Business careful and successful poker playing was not a trade or business The question of whether the appellant was obligated to pay child support maintenance out of his poker winnings turned on whether, under the Social Security Contributions and Benefits Act 1992, he was "a person gainfully employed in Great Britain," with "employment" including any trade, business, profession or vocation, and "employed" having a corresponding meaning. ...

Laurent Goulet & Fils Inc. v. MNR, 92 DTC 1611 (TCC)-- summary under Depreciable Property Summary Under Tax Topics- Income Tax Act- Section 13- Subsection 13(21)- Depreciable Property At the time the taxpayer contacted the lessor ("Hewitt") of equipment to it that it wished to exercise the purchase option, Hewitt suggested another institution ("Lafleur") as a source of financing the purchase. ...

Vancouver A & W Drive-Ins Ltd. v. United Food Services Ltd. (1981), 13 BLR 89 (BCSC)-- summary under Paragraph 146(2)(a) Summary Under Tax Topics- Income Tax Act- Section 146- Subsection 146(2)- Paragraph 146(2)(a) It was stated in response to an argument that the Act operates to deprive an annuitant of his right to terminate an R.R.S.P. trust: "It is one thing to say you cannot have a plan which provides for payment of benefits before maturity- which is what s. 146(2)(a)(i)(A) says. ...

Carlson & Associates Advertising Ltd. v. The Queen, [1997] GSTC 32 (TCC), briefly aff'd [1998] GSTC 25 (FCA)-- summary under Paragraph 296(1)(b) Summary Under Tax Topics- Excise Tax Act- Section 296- Subsection 296(1)- Paragraph 296(1)(b) only potential for double taxation The appellant ("Carlson Advertising"), on running into financial difficulties, did not pay GST to suppliers. ...

Deloitte & Touche, 128 OR (3d) 225, 2016 ONCA 11, rev'd in part 2017 SCC 63-- summary under Illegality Summary Under Tax Topics- General Concepts- Illegality auditors liable for failure to detect the company’s own fraud effected through its senior management Deloitte was unsuccessful in arguing that it was not liable to the receiver for a public company (Livent), for failure to detect the fraudulent misstatement of Livent’s financial statements, because it was the most senior management of Livent who were proactively engaged in the fraud, so that effectively Livent was suing Deloitte for Livent’s own fraud. ...

Samarkand Film Partnership No. 3 & Ors v Revenue and Customs, [2017] EWCA Civ 77-- summary under Paragraph 96(1)(a) Summary Under Tax Topics- Income Tax Act- Section 96- Subsection 96(1)- Paragraph 96(1)(a) rent received qua landlord rather than partner In rejecting an argument that the determination of whether a partnership carried on a trade should take into account financing activities at the partner level, Arden LJ stated (at para. 72): [T]he distinction between partnership activities and the affairs of individual partners is clearly recognised both in the authorities and in the legislation.... ...

MEO — Serviços de Comunicações e Multimédia SA v. Autoridade Tributária e Aduaneira (2018), ECLI:EU:C:2018:942 (ECJ (5th Chamber))-- summary under Subsection 182(1) Summary Under Tax Topics- Excise Tax Act- Section 182- Subsection 182(1) fee for early termination of services contact was consideration for the service Subscribers to the services of a Portuguese telecommunications company (“MEO”) agreed to pay for a minimum subscription period, and when they discontinued service before the end of that guaranteed period they were required under the terms of their contracts to pay a lump sum equal to their monthly subscription fee multiplied by the number of remaining months in the guaranteed period. ...

Hancock & Anor v Revenue and Customs, [2019] UKSC 24-- summary under Absurdities Summary Under Tax Topics- Statutory Interpretation- Absurdities Luke principle that a stained interpretation can be adopted to implement clear Parliamentary intention Lady Arden referred with apparent approval to the principle in Luke v Inland Revenue Comrs [1963] AC 557, stating (at para. 24): This enables the court, when interpreting a statute, to adopt (my words) a strained interpretation in place of one which would be contrary to the clear intention of Parliament. ...

Bank & Trust Co. v. Eelman (1936), 183 Atlantic Reporter 677, 116 N.J. 279 (Sup Ct of NJ)-- summary under Investment Contract Summary Under Tax Topics- Income Tax Act- Section 12- Subsection 12(11)- Investment Contract In satisfaction of a prior judgment against the defendant, the plaintiff sought an order for garnishment of the monthly pension of the defendant, who was a retired police officer. ...

Firestone Tyre & Rubber Co. Ltd. v. Lewellin (1957), 37 TC 111 (HL)-- summary under Paragraph 2(3)(b) Summary Under Tax Topics- Income Tax Act- Section 2- Subsection 2(3)- Paragraph 2(3)(b) manufacturing trade exercised in UK notwithstanding place of distributorship contracts tThe taxpayer ("Brentford"), which was a U.K. subsidiary of a U.S. corporation ("Akron") manufactured tires for sale, as agent for Akron, to distributors of Akron located in various countries including Sweden. ...