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 issue	Names of the parties	BIM page(s)	Tax case reference
Payment for surrendering rights	A Consultant v HM Inspector of Taxes	,	SPC 180
Removing a commission agent	Anglo-Persian Oil Company Ltd v Dale	, , ,	16 TC 253
Commission for a guarantee	Ascot Gas Water Heaters Ltd v Duff		24 TC 171
Restrictive covenant	Associated Portland Cement Manufacturers Ltd v Kerr	,	27 TC 103
Contribution to establish a pension fund	Atherton v British Insulated & Helsby Cables Ltd	, , , , , , ,	10 TC 155
Compensation for loss of agency agreement	Barr, Crombie & Co Ltd v CIR	,	26 TC 406
Costs of loan finance	Beauchamp v F W Woolworth plc	,	61 TC 542
Exclusivity tie	Bolam v Regent Oil Co Ltd	, , ,	37 TC 56
Annual receipts for sharing know-how and secret processes for 10 years.	British Dyestuffs Corporation (Blackley) Ltd v CIR	,	12 TC 586
Replacement of football stand, capital or revenue?	Brown v Burnley Football and Athletic Co Ltd	,	53 TC 357
Accounting treatment inconsistent with the true facts	BSC Footwear Ltd v Ridgway		47 TC 495
Doctrine of the 'entirety'	Bullcroft Main Collieries Ltd v O’Grady	,	17 TC 93
Damage to land	Bullcroft Main Collieries Ltd v O’Grady		17 TC 93
Surrender of onerous lease	Bullrun v CIR	,	SPC 248
Compensation for delay in overhauling ship	Burmah Steam Ship Co Ltd v CIR	,	16 TC 67
Changing a partnership structure	C Connelly & Co v Wilbey		65 TC 208
Periodical payments linked to sales	CIR v 36/49 Holdings, Ltd (In Liquidation)	,	25 TC 173
Right to deposit material	CIR v Adam	, ,	14 TC 34
Gas pipes, repair or capital?	CIR v Auckland Gas	, , , ,	73 TC 266
Dairy herd Conversion scheme	CIR v Biggar		56 TC 254
Varying a company’s charter	CIR v Carron Company	, , , ,	45 TC 18
Legal analysis overrides the accounts as prepared	CIR v Gardner Mountain & D Abrumenil Ltd	,	29 TC 69
Share of profits paid for three years to retiring partner	CIR v Hogarth		23 TC 491
Share of profits paid for three years to buy out partner’s interest	CIR v Ledgard		21 TC 129
Periodical payments to finance a literary work	CIR v Mallaby-Deeley and Another	,	13 TC 153
Payment to another company to refrain from production	CIR v Nchanga Consolidated Copper Mines Ltd	, ,	Privy Council
Liabilities assumed on purchase of business	CIR v New Zealand Forest Research Institute		72 TC 628
Purchase of growing crop	CIR v Pilcher	,	31 TC 314
Lump sum receipt for know-how and services	Coalite & Chemical Products Ltd v Treeby		48 TC 171
Cost of pit sinking	Coltness Iron Co v Black	, ,	1 TC 287
Reverse premium	Commissioner of Inland Revenue v Wattie & Lawrence		72 TC 639
Alterations as a result of changed techniques	Conn v Robins Bros. Ltd	, ,	43 TC 266
Payment to previous owner’s creditors to secure supplies	Cooke v Quick Shoe Repair Service		30 TC 460
Cancellation of lease of an unprofitable branch	Cowcher v Richard Mills and Company Ltd		13 TC 216
Getting rid of a business manager	Croydon Hotel & Leisure Co Ltd v Bowen		SPC 101
Exam fees, capital or revenue?	Dass v Special Commissioner and others		[2006] EWHC 2491 (Ch)
Damages awarded to underwriters against managing agents	Deeny & others v Gooda Walker Ltd & others		68 TC 458
Royalties for publishing war diaries	Earl Haig’s Trustees v CIR		22 TC 275
Unsuccessful planning application	ECC Quarries Ltd v Watkis	, ,	51 TC 153
Payment for additional capital	European Investment Trust Co Ltd v Jackson		18 TC 1
Lump sum receipt for sale of secret processes and other information to foreign government	Evans Medical Supplies Ltd v Moriarty	,	37 TC 540
Farm drive resurfacing, capital or revenue?	G Pratt and Sons v HMRC		[2011] UKFTT 416 (TC)
Lump sum received by authoress for sale of copyright	Glasson v Rougier		26 TC 86
Compensation for restriction on trade assets	Glenboig Union Fireclay Co Ltd v CIR	,	12 TC 427
Sale of fixed or current assets?	Gloucester Railway Carriage and Wagon Company Ltd v CIR		12 TC 720
Purchase of mine 'tailings'	Golden Horseshoe (New) Ltd v Thurgood	,	18 TC 280
Payments for right to enter and diminution of value of land	H J Rorke Ltd v CIR		39 TC 194
Demutualisation costs	Halifax Building Society v Davidson		SPC 238
Opposing a patent renewal	Hallstroms Proprietary Ltd v The Federal Commissioner of Taxation	, , , ,	Australian Case
Payment to fund to enable staff to buy shares in company	Heather v P-E Consulting Group Ltd	, , ,	48 TC 293
Payment for a monopoly by instalments	Henriksen v Grafton Hotel Ltd		24 TC 453
Claim to deduct a provision for future rents payable on vacant premises	Herbert Smith v Honour	,	72 TC 130
Payment to actor to not appear in films for a period	Higgs v Olivier		33 TC 136
Railway track repair, capital or revenue?	Highland Railway Co v Balderston	,	2 TC 485
Lifetime of implements	Hinton v Maden & Ireland Ltd	,	38 TC 391
Lump sum received by film writer to terminate contract	Household v Grimshaw		34 TC 366
Lump sum received by author for sale of copyright	Howson v Monsell		31 TC 529
Purchase of oil	Hughes v British Burmah Petroleum Co Ltd		17 TC 286
Incorporating a new company	J B Kealy v O’Mara (Limerick) Ltd		Irish Case
Sale of fixed or current assets?	J Bolson & Son, Ltd v Farrelly		34 TC 161
Dilapidations under a lease	Jackson v Laskers Home Furnishers Ltd		37 TC 69
Lump sums derived from transfer of manufacturing know-how	Jeffrey v Rolls-Royce Ltd		40 TC 443
Shares received for know-how	John & E Sturge Ltd v Hessel		51 TC 183
Payment for benefit of contracts with supplier	John Smith v Moore and Son	,	12 TC 266
Provision for maintenance	Johnson v Britannia Airways Ltd		67 TC 99
Compensation for preventing 'ribbon development'	Johnson v W S Try Ltd		27 TC 167
Loss of one of several agency agreements	Kelsall Parsons & Co v CIR		21 TC 608
Open cast mine	Knight v Calder Grove Estates		33 TC 447
Asset bought in defective condition	Law Shipping Co Ltd v CIR	,	12 TC 621
Money injected into subsidiary as a condition of sale	Lawson v Johnson Matthey plc	,	65 TC 39
Compensation for loss of use of jetty	London & Thames Haven Oil Wharves Ltd v Attwooll		43 TC 491
Alterations and improvements to building	Lurcott v Wakely and Wheeler		1 KB 905
Lump sum received by author for sale of copyright. Expenses incurred whilst non-resident	Mackenzie v Arnold		33 TC 363
Obtaining release from mining lease	Mallett v The Staveley Coal & Iron Co Ltd	,	13 TC 772
Doctrine of the 'entirety'	Margrett v The Lowestoft Water & Gas Co Ltd		19 TC 481
Sharkey v Wernher not applicable to author’s rights	Mason v Innes		44 TC 326
Premium to renew lease	McTaggart v B & E Strump		10 TC 17
Are wallpaper pattern books plant?	McVeigh v Arthur Sanderson & Sons Ltd		45 TC 273
Unsatisfactory employee	Mitchell v B W Noble Ltd		11 TC 372
Anti nationalisation campaign	Morgan v Tate & Lyle Ltd	,	35 TC 367
Receipts for grant of licences and non-competition agreements	Murray v Imperial Chemical Industries Ltd		44 TC 175
Lump sum receipts for transfer of know-how	Musker v English Electric Co Ltd		41 TC 556
Asset bought in defective condition	Odeon Associated Theatres Ltd v Jones		48 TC 257
Size and importance of the work	Phillips v Whieldon Sanitary Products Ltd	,	33 TC 213
Railway track, repair or capital?	Rhodesia Railways Ltd v Collector of Income Tax, Bechuanaland Protectorate	,	[1933] AC 368
Payment in lieu of surface restoration	Robert Addie & Sons’ Collieries Ltd v CIR		8 TC 671
Waste dump reverted to the land	Rogers v Longsdon		43 TC 23
Tipping space	Rolfe v Wimpey Waste Management Ltd	, ,	62 TC 399
Acquisition cost of a business	Royal Insurance Company v Watson		3 TC 500
Abandonment expenditure	RTZ Oil & Gas Ltd v Elliss	,	61 TC 132
The 'entirety' is the premises	Samuel Jones & Co (Devonvale) Ltd v CIR	,	32 TC 513
Compensation for withdrawal of planning permission	Shadbolt v Salmon Estate (Kingsbury) Ltd		25 TC 52
Compensation for cancellation of order to build ships	Short Bros Ltd v CIR		12 TC 955
Sum paid to indemnify assignee of lease for dilapidations	Southern Counties Agricultural Trading Society Ltd v Blackler		SPC 198
Factual assumptions insufficiently reliable	Southern Railway of Peru Ltd v Owen	,	36 TC 602
Preserving title to assets	Southern v Borax Consolidated Ltd	, ,	23 TC 597
Exclusivity tie	Strick v Regent Oil Co Ltd	, , , , , , , , ,	43 TC 1
Broker’s commission	Texas Land & Mortgage Co v Holtham		3 TC 255
Liabilities assumed on purchase of business	The City of London Contract Corporation Ltd v Styles		2 TC 239
Shares received for know-how	Thomsons (Carron) Ltd v CIR		51 TC 506
Application of accountancy standards to leasing	Threlfall v Jones Gallagher v Jones	,	66 TC 77
Gas pipes, repair or capital?	Transco plc v Dyall	,	SPC 310
Varying a lease	Tucker v Granada Motorway Services Ltd	, , ,	53 TC 92
Establishing a rubber plantation	Vallambrosa Rubber Company Ltd v Farmer		5 TC 529
Compensation for terminating an agreement	Van den Berghs Ltd v Clark	, , , , , , ,	19 TC 390
Getting rid of an onerous contract	Vodafone Cellular & Others v Shaw	, , ,	69 TC 376
Doctrine of the 'entirety'	W Thomas and Co Pty Ltd v Federal Commissioner of Taxation		Australian case
Author’s receipts from sale of working papers, etc	Wain’s Executors v Cameron		67 TC 324
Buying out a potential rival	Walker v The Joint Credit Card Co Ltd	, , ,,	55 TC 617
Payment to change existing business structure or asset	Watney’s London Ltd v Pike		57 TC 372
Dairy herd Conversion scheme	White v G & M Davies		52 TC 597
Varying terms of a loan	Whitehead v Tubbs (Elastics) Ltd		57 TC 472
Treatment of interest paid	Wilcock v Frigate Investments Ltd		55 TC 530
No deduction for 'notional' repairs	William P Lawrie v CIR		34 TC 20
Shares received in exchange for know-how and non-competition agreement	Wolf Electric Tools Ltd v Wilson	,	45 TC 326