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BIM35905 | Capital/revenue divide: tax cases and summing up: table of tax cases referred to

From HM Revenue & Customs · Business Income Manual

Alphabetical order by names of the party

The table below identifies the:

  • point at issue,

  • names of the parties,

  • BIM page(s), and

  • Tax case reference,

  • for each of the cases referred to in the guidance material on the capital/revenue divide.

Point at issueNames of the partiesBIM page(s)Tax case reference
Payment for surrendering rightsA Consultant v HM Inspector of TaxesBIM35535, BIM35600SPC 180
Removing a commission agentAnglo-Persian Oil Company Ltd v DaleBIM35505, BIM35625, BIM35901, BIM3581516 TC 253
Commission for a guaranteeAscot Gas Water Heaters Ltd v DuffBIM3558024 TC 171
Restrictive covenantAssociated Portland Cement Manufacturers Ltd v KerrBIM35510, BIM3559527 TC 103
Contribution to establish a pension fundAtherton v British Insulated & Helsby Cables LtdBIM35010, BIM35320, BIM35401, BIM35505, BIM35550, BIM35590, BIM35625, BIM3590110 TC 155
Compensation for loss of agency agreementBarr, Crombie & Co Ltd v CIRBIM35530, BIM3553526 TC 406
Costs of loan financeBeauchamp v F W Woolworth plcBIM35580,61 TC 542
Exclusivity tieBolam v Regent Oil Co LtdBIM35550, BIM35555, BIM35810, BIM3590137 TC 56
Annual receipts for sharing know-how and secret processes for 10 years.British Dyestuffs Corporation (Blackley) Ltd v CIRBIM35705, BIM3572012 TC 586
Replacement of football stand, capital or revenue?Brown v Burnley Football and Athletic Co LtdBIM35435, BIM3548553 TC 357
Accounting treatment inconsistent with the true factsBSC Footwear Ltd v RidgwayBIM3503047 TC 495
Doctrine of the 'entirety'Bullcroft Main Collieries Ltd v O’GradyBIM35440, BIM3546717 TC 93
Damage to landBullcroft Main Collieries Ltd v O’GradyBIM3542517 TC 93
Surrender of onerous leaseBullrun v CIRBIM35010, BIM35625SPC 248
Compensation for delay in overhauling shipBurmah Steam Ship Co Ltd v CIRBIM35427, BIM3560016 TC 67
Changing a partnership structureC Connelly & Co v WilbeyBIM3552565 TC 208
Periodical payments linked to salesCIR v 36/49 Holdings, Ltd (In Liquidation)BIM35040, BIM3531025 TC 173
Right to deposit materialCIR v AdamBIM35305, BIM35315, BIM3590114 TC 34
Gas pipes, repair or capital?CIR v Auckland GasBIM35435, BIM35440, BIM35445, BIM35460, BIM3547073 TC 266
Dairy herd Conversion schemeCIR v BiggarBIM3560056 TC 254
Varying a company’s charterCIR v Carron CompanyBIM35301, BIM35320, BIM35505, BIM35565, BIM3590145 TC 18
Legal analysis overrides the accounts as preparedCIR v Gardner Mountain & D Abrumenil LtdBIM35030, BIM3521029 TC 69
Share of profits paid for three years to retiring partnerCIR v HogarthBIM3531523 TC 491
Share of profits paid for three years to buy out partner’s interestCIR v LedgardBIM3531521 TC 129
Periodical payments to finance a literary workCIR v Mallaby-Deeley and AnotherBIM35310, BIM3531513 TC 153
Payment to another company to refrain from productionCIR v Nchanga Consolidated Copper Mines LtdBIM35510, BIM35635, BIM35901Privy Council
Liabilities assumed on purchase of businessCIR v New Zealand Forest Research InstituteBIM3565572 TC 628
Purchase of growing cropCIR v PilcherBIM35410, BIM3590131 TC 314
Lump sum receipt for know-how and servicesCoalite & Chemical Products Ltd v TreebyBIM3571548 TC 171
Cost of pit sinkingColtness Iron Co v BlackBIM35401, BIM35701, BIM359011 TC 287
Reverse premiumCommissioner of Inland Revenue v Wattie & LawrenceBIM3562572 TC 639
Alterations as a result of changed techniquesConn v Robins Bros. LtdBIM35455, BIM35460, BIM3548043 TC 266
Payment to previous owner’s creditors to secure suppliesCooke v Quick Shoe Repair ServiceBIM3554030 TC 460
Cancellation of lease of an unprofitable branchCowcher v Richard Mills and Company LtdBIM3562513 TC 216
Getting rid of a business managerCroydon Hotel & Leisure Co Ltd v BowenBIM35535SPC 101
Exam fees, capital or revenue?Dass v Special Commissioner and othersBIM35660[2006] EWHC 2491 (Ch)
Damages awarded to underwriters against managing agentsDeeny & others v Gooda Walker Ltd & othersBIM3560068 TC 458
Royalties for publishing war diariesEarl Haig’s Trustees v CIRBIM3570122 TC 275
Unsuccessful planning applicationECC Quarries Ltd v WatkisBIM35210, BIM35320, BIM3562551 TC 153
Payment for additional capitalEuropean Investment Trust Co Ltd v JacksonBIM3558018 TC 1
Lump sum receipt for sale of secret processes and other information to foreign governmentEvans Medical Supplies Ltd v MoriartyBIM35705, BIM3571037 TC 540
Farm drive resurfacing, capital or revenue?G Pratt and Sons v HMRCBIM35485[2011] UKFTT 416 (TC)
Lump sum received by authoress for sale of copyrightGlasson v RougierBIM3572526 TC 86
Compensation for restriction on trade assetsGlenboig Union Fireclay Co Ltd v CIRBIM35010, BIM3560012 TC 427
Sale of fixed or current assets?Gloucester Railway Carriage and Wagon Company Ltd v CIRBIM3542912 TC 720
Purchase of mine 'tailings'Golden Horseshoe (New) Ltd v ThurgoodBIM35405, BIM3590118 TC 280
Payments for right to enter and diminution of value of landH J Rorke Ltd v CIRBIM3540139 TC 194
Demutualisation costsHalifax Building Society v DavidsonBIM35645SPC 238
Opposing a patent renewalHallstroms Proprietary Ltd v The Federal Commissioner of TaxationBIM35045, BIM35430, BIM35455, BIM35460, BIM35645Australian Case
Payment to fund to enable staff to buy shares in companyHeather v P-E Consulting Group LtdBIM35035, BIM35210, BIM35901, BIM3591048 TC 293
Payment for a monopoly by instalmentsHenriksen v Grafton Hotel LtdBIM3562024 TC 453
Claim to deduct a provision for future rents payable on vacant premisesHerbert Smith v HonourBIM35030, BIM3521072 TC 130
Payment to actor to not appear in films for a periodHiggs v OlivierBIM3560033 TC 136
Railway track repair, capital or revenue?Highland Railway Co v BalderstonBIM35445, BIM354752 TC 485
Lifetime of implementsHinton v Maden & Ireland LtdBIM35415, BIM3590138 TC 391
Lump sum received by film writer to terminate contractHousehold v GrimshawBIM3573034 TC 366
Lump sum received by author for sale of copyrightHowson v MonsellBIM3573031 TC 529
Purchase of oilHughes v British Burmah Petroleum Co LtdBIM3540117 TC 286
Incorporating a new companyJ B Kealy v O’Mara (Limerick) LtdBIM35615Irish Case
Sale of fixed or current assets?J Bolson & Son, Ltd v FarrellyBIM3542934 TC 161
Dilapidations under a leaseJackson v Laskers Home Furnishers LtdBIM3562037 TC 69
Lump sums derived from transfer of manufacturing know-howJeffrey v Rolls-Royce LtdBIM3571040 TC 443
Shares received for know-howJohn & E Sturge Ltd v HesselBIM3572051 TC 183
Payment for benefit of contracts with supplierJohn Smith v Moore and SonBIM35010, BIM3565512 TC 266
Provision for maintenanceJohnson v Britannia Airways LtdBIM3521067 TC 99
Compensation for preventing 'ribbon development'Johnson v W S Try LtdBIM3560027 TC 167
Loss of one of several agency agreementsKelsall Parsons & Co v CIRBIM3553021 TC 608
Open cast mineKnight v Calder Grove EstatesBIM3540133 TC 447
Asset bought in defective conditionLaw Shipping Co Ltd v CIRBIM35450, BIM3545512 TC 621
Money injected into subsidiary as a condition of saleLawson v Johnson Matthey plcBIM35650, BIM3590165 TC 39
Compensation for loss of use of jettyLondon & Thames Haven Oil Wharves Ltd v AttwoollBIM3560043 TC 491
Alterations and improvements to buildingLurcott v Wakeley and WheelerBIM354351 KB 905
Lump sum received by author for sale of copyright. Expenses incurred whilst non-residentMackenzie v ArnoldBIM3573033 TC 363
Obtaining release from mining leaseMallett v The Staveley Coal & Iron Co LtdBIM35625, BIM3590113 TC 772
Doctrine of the 'entirety'Margrett v The Lowestoft Water & Gas Co LtdBIM3546519 TC 481
Sharkey v Wernher not applicable to author’s rightsMason v InnesBIM3573544 TC 326
Premium to renew leaseMcTaggart v B & E StrumpBIM3581010 TC 17
Are wallpaper pattern books plant?McVeigh v Arthur Sanderson & Sons LtdBIM3581045 TC 273
Unsatisfactory employeeMitchell v B W Noble LtdBIM3559011 TC 372
Anti nationalisation campaignMorgan v Tate & Lyle LtdBIM35540, BIM3557035 TC 367
Receipts for grant of licences and non-competition agreementsMurray v Imperial Chemical Industries LtdBIM3571044 TC 175
Lump sum receipts for transfer of know-howMusker v English Electric Co LtdBIM3571541 TC 556
Asset bought in defective conditionOdeon Associated Theatres Ltd v JonesBIM3545048 TC 257
Size and importance of the workPhillips v Whieldon Sanitary Products LtdBIM35440, BIM3548533 TC 213
Railway track, repair or capital?Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland ProtectorateBIM35440, BIM35570[1933] AC 368
Payment in lieu of surface restorationRobert Addie & Sons’ Collieries Ltd v CIRBIM354258 TC 671
Waste dump reverted to the landRogers v LongsdonBIM3540543 TC 23
Tipping spaceRolfe v Wimpey Waste Management LtdBIM35605, BIM35625, BIM3590162 TC 399
Acquisition cost of a businessRoyal Insurance Company v WatsonBIM356553 TC 500
Abandonment expenditureRTZ Oil & Gas Ltd v EllissBIM35420, BIM3562561 TC 132
The 'entirety' is the premisesSamuel Jones & Co (Devonvale) Ltd v CIRBIM35440, BIM3546732 TC 513
Compensation for withdrawal of planning permissionShadbolt v Salmon Estate (Kingsbury) LtdBIM3560025 TC 52
Compensation for cancellation of order to build shipsShort Bros Ltd v CIRBIM3560012 TC 955
Sum paid to indemnify assignee of lease for dilapidationsSouthern Counties Agricultural Trading Society Ltd v BlacklerBIM35630SPC 198
Factual assumptions insufficiently reliableSouthern Railway of Peru Ltd v OwenBIM35030, BIM3521036 TC 602
Preserving title to assetsSouthern v Borax Consolidated LtdBIM35510, BIM35540, BIM3557023 TC 597
Exclusivity tieStrick v Regent Oil Co LtdBIM35015, BIM35040, BIM35045, BIM35205, BIM35505, BIM35560, BIM35701, BIM35810, BIM35815, BIM3590143 TC 1
Broker’s commissionTexas Land & Mortgage Co v HolthamBIM355803 TC 255
Liabilities assumed on purchase of businessThe City of London Contract Corporation Ltd v StylesBIM356552 TC 239
Shares received for know-howThomsons (Carron) Ltd v CIRBIM3572051 TC 506
Application of accountancy standards to leasingThrelfall v Jones Gallagher v JonesBIM35201, BIM3581066 TC 77
Gas pipes, repair or capital?Transco plc v DyallBIM35445, BIM35470SPC 310
Varying a leaseTucker v Granada Motorway Services LtdBIM35320, BIM35420, BIM35625, BIM3590153 TC 92
Establishing a rubber plantationVallambrosa Rubber Company Ltd v FarmerBIM353055 TC 529
Compensation for terminating an agreementVan den Berghs Ltd v ClarkBIM35020, BIM35035, BIM35530, BIM35535, BIM35585, BIM35625, BIM35730, BIM3590119 TC 390
Getting rid of an onerous contractVodafone Cellular & Others v ShawBIM35530, BIM35585, BIM35625, BIM3590169 TC 376
Doctrine of the 'entirety'W Thomas and Co Pty Ltd v Federal Commissioner of TaxationBIM35430Australian case
Author’s receipts from sale of working papers, etcWain’s Executors v CameronBIM3573567 TC 324
Buying out a potential rivalWalker v The Joint Credit Card Co LtdBIM35510, BIM35540, BIM35595,BIM35635, BIM3590155 TC 617
Payment to change existing business structure or assetWatney’s London Ltd v PikeBIM3554557 TC 372
Dairy herd Conversion schemeWhite v G & M DaviesBIM3560052 TC 597
Varying terms of a loanWhitehead v Tubbs (Elastics) LtdBIM3557557 TC 472
Treatment of interest paidWilcock v Frigate Investments LtdBIM3520155 TC 530
No deduction for 'notional' repairsWilliam P Lawrie v CIRBIM3546534 TC 20
Shares received in exchange for know-how and non-competition agreementWolf Electric Tools Ltd v WilsonBIM35710, BIM3572045 TC 326