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London & Thames Haven Oil Wharves, Ltd. v. Attwooll (1966), 43 TC 491 (CA)-- summary under Compensation Payments Summary Under Tax Topics- Income Tax Act- Section 9- Compensation Payments The taxpayer, which operated an oil storage installation that was supplied by tankers, suffered damage to a jetty through the negligent handling of a tanker by a third party. ...

G E Financial Investments v.The Commissioners for Her Majesty's Revenue & Customs, [2021] UKFTT 0210 (Tax Chamber), ultimately aff'd [2024] EWCA Civ 797-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 somewhat isolated (albeit in large amounts) loan activity in US did not represent a business under UK concepts and therefore did not entail a US PE under the UK-US Treaty A US company (“GEFI Inc.”) and UK company (“GEFI”) in the GE group formed a Delaware LP (“LP”) with GEFI Inc. as the 1% general partner and GEFI as the 99% limited partner. ...

In finding that the rent prepayments were capital expenditures, so that such deduction was not permitted, Jagot J stated (at paras 115, 119 and 125): [T]he payments … were … a one off, lump sum, non-refundable payment made to secure an enduring advantage (the right to pay the lesser percentage rent) for the term of the [leases] and most likely the term of any renewal of the [leases]. ... As a matter of substance the payments, although called the prepayment of rent, did not involve the payment of rent at all. … … What [the trust] acquired through the payments was a business with a different structure, a business in which the percentage rent payable was permanently reduced …. … The non-refundable nature of the payments suggests that they were not made to secure the right to occupy the premises under the lease and, rather, were capital in nature. ...

Leggatt LJ stated (at paras. 52-54): Counsel for Mr Jimenez … relied on a distinction … adopted … [by Rossiter CJ] in Oroville Reman & Reload … between documents of notice that merely involve the supply of information with no threat of penalties in the event of non-compliance and documents involving a compulsory process or containing a command. ... Such a measure does not involve the performance of any official act within the territory of another state – as would, for example, sending an officer of Revenue and Customs to enter the person's business premises in a foreign state and inspect business documents that are on the premises …. [T]he imposition of a civil penalty … for failure to comply with such a taxpayer notice would [not] involve an exercise of enforcement jurisdiction … provided that no steps are taken to seek to enforce the penalty in a foreign state. ...

In his concurring reasons (with which Nicola Davies LJ also agreed), Legatt LJ stated (at paras. 52-54): Counsel for Mr Jimenez … relied on a distinction … adopted … in Oroville Reman & Reload … between documents of notice that merely involve the supply of information with no threat of penalties in the event of non-compliance and documents involving a compulsory process or containing a command. ... Such a measure does not involve the performance of any official act within the territory of another state – as would, for example, sending an officer of Revenue and Customs to enter the person's business premises in a foreign state and inspect business documents that are on the premises pursuant to paragraph 10 of Schedule 36. Nor does it seem to me objectionable that the notice is expressed as a command rather than a mere request for the supply of information. … It is a further and separate question whether the imposition of a civil penalty under Part 7 of Schedule 36 for failure to comply with such a taxpayer notice would involve an exercise of enforcement jurisdiction. ...

In finding that the Appellant was supplying a security service rather than a telecommunication service to its customers, so that relief under s. 80.2 was not available, the Court stated (at paras 4, 8): The judge agreed with the parties that the Appellant provides a single service (albeit comprised of several constituent elements)…according to … Calgary …. … [T]he judge correctly characterized this service as that of security, albeit using and indeed consuming in large measure, telecommunications to furnish such service. … The gist of the judgment is that the single service provided by Appellant is not telecommunications but rather security comprised of an ensemble of elements of which telecommunications is one part. ...

The federal Crown successfully took the position that the Caisse’s PSI was reduced by the portion of the mortgage loan that was guaranteed by shareholders of the borrower – notwithstanding that this security was evidently not of much value to the Caisse, as it released those shareholders from their guarantee after the source deduction remittance failure and before the sale of the mortgaged property pursuant to a court-approved sale. ... As discussed above, the meaning of the words "rights of the secured creditor securing the obligation … " and "… guarantees" can easily be determined by applying the modern method of interpretation. ...

He stated (at paras. 38-40): … MMFL staff present at the wedding who had familiarity or relationships with business associates could have at least in part been engaged in maintaining or soliciting new business while at the wedding. … … [T]he trial judge declined to specifically make a finding that the significant expenses deducted was unreasonable. … Finally, the Crown had to prove the mens rea component. … While the allocation of the expenses may still have been unreasonable, the fact that some business associates did attend the wedding coupled with the fact the appellants openly made the claim for the deductions may have led to a reasonable doubt on the mens rea component of the charges. ...

. … Paragraph (b) of Class 8 also connotes dynamic processes, rather than inert or fixed things, through its enumeration of active verbs. … To be sure, the Econox can be argued to be "tangible property attached to a building" since its removable structure is attached to a concrete foundation. But the removability of the Econox here does not seem to be its essential characteristic during manufacturing or processing activities. … After noting that the Court below (which it reversed) had dwelt on there being a close linkage of the Econox to the manufacturing and processing activity because it allowed it to be carried out under ideal thermal conditions, the Court went on to state (at para. 26): Would one claim that a building inside which welding is done in Montreal in January becomes, by that very fact, " a structure that is manufacturing or processing machinery or equipment "? …. The respondent's Econox serves primarily … to shelter the respondent's operations from the weather …. ...

In finding that the payments (the “Lump Sums”) instead were capital expenditures, the Court stated (at paras 140, 144, 150- 152): … Just as much as the Centres needed the physical capital assets comprised by the bricks and mortar of the buildings, they also needed the capital asset of practitioner commitments to be at the Centre for five years (and thereafter subject themselves to the restraint). … … The Lump Sum amounts were paid to achieve … lasting protection for the goodwill of the Centre. They did have an enduring character, at least to that extent. … Each time it … made a payment of a further Lump Sum amount it was maintaining the structure of its business. It was ensuring it had in place the commitments that it needed to operate its business…. … Those arrangements enabled Idameneo, in effect, to run the practices of the practitioners at Idameneo’s cost and in return to receive the agreed percentage of the fees earned. ...