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BIM38600 | Wholly and exclusively: tax cases referred to in the guidance

From HM Revenue & Customs · Business Income Manual

Alphabetical order by name of the party

The table below identifies the:

  1. point at issue

  2. names of the parties

  3. BIM reference

  4. Tax case reference

for each of the cases referred to in the guidance material on wholly and exclusively.

Point at issueNames of the partiesBIM referenceTax case reference
Cost of appeal to Special Commissioners/tribunalAllen v Farquharson Bros & CoBIM37840, BIM3785017 TC 59
Building society demutualisationAlliance & Leicester plc v HamerBIM37690SpC242
Compensation for loss of officeBassett Enterprise Ltd v PettyBIM3835021 TC 728
Business entertainingBentleys, Stokes & Lowless v BeesonBIM37050, BIM37065, BIM37070, BIM37075, BIM37400, BIM37610, BIM37630, BIM37635, BIM37790, BIM38200, BIM38210, BIM3825033 TC 491
Expenditure on a political pamphletBoarland v Kramat Pulai LtdBIM3703535 TC 1
Charitable givingBourne and Holingsworth Ltd v OgdenBIM3751014 TC 349
Attendance at overseas conferenceBowden v Russell & RussellBIM37610, BIM3763042 TC 301
First look for specific statutory disallowanceBritish Insulated and Helsby Cables, Ltd v AthertonBIM37400, BIM3833010 TC 155
Profit related paymentsBritish Sugar Manufacturers Ltd v HarrisBIM3783021 TC 527
SubsistenceCaillebotte v QuinnBIM37660, BIM37665, BIM37670, BIM37675, BIM37900, BIM3792050 TC 222
Cost of defending anti-trust actionCattermole v Borax & Chemicals LtdBIM3852531 TC 202
Loan at interest to secure supplies; repayable by discount on those suppliesCharles Marsden & Sons Ltd v CIRBIM37760, BIM3779012 TC 217
Penalty for breach of wartime regulationsCIR v Alexander von Glehn & Co LtdBIM3852012 TC 232
Going out of businessCIR v Anglo Brewing Co LtdBIM38310, BIM3832012 TC 803
Changing company charterCIR v Carron CompanyBIM3827545 TC 18
Redundancy costsCIR v Cosmotron Manufacturing LtdBIM38315, BIM38320, BIM3839070 TC 292
The legal approach to the wholly and exclusively testCIR v Dowdall O’Mahoney & Co LtdBIM3703533 TC 259
Penalty for breach of wartime regulationsCIR v E C Warnes & Co LtdBIM38515, BIM3852012 TC 227
Loss by Scottish solicitor on loan of moneyCIR v Hagart and Burn-MurdochBIM37770, BIM37775, BIM3778014 TC 433
Compensation for loss of officeCIR v Patrick Thomson LtdBIM3836037 TC 145
Meeting former owner’s obligationsCooke v Quick Shoe Repair ServiceBIM3833030 TC 460
Excessive remunerationCopeman v William Flood & Sons, LtdBIM3771524 TC 53
Director’s defalcationsCurtis v J & G Oldfield LtdBIM378109 TC 319
Payment to retiring director following a disputeDeverell, Gibson & Hoare Ltd v ReesBIM3771725 TC 467
Whether payements to children were remunerationDollar v LyonBIM37735, BIM3773754 TC 459
Excessive remunerationEarlspring Properties Ltd v GuestBIM3774067 TC 259
Circumstances where a court may set aside Commissioners’ determinationEdwards v Bairstow & HarrisonBIM37045, BIM37925, BIM37965, BIM38220, BIM38250, BIM3832036 TC 207
Attendance at overseas conferenceEdwards v Warmsley Henshall & CoBIM37615, BIM37670, BIM3792544 TC 431
Advances against non-specific suppliesEnglish Crown Spelter v BakerBIM37755, BIM377605 TC 327
Sponsoring a relative’s (sporting) ambitionsExecutive Network v O’ConnerBIM37970SpC56
Dividends paid to directorsEyres v Finnieston Engineering Co LtdBIM377057 TC 74
Libel costsFairrie v HallBIM37300, BIM3853028 TC 200
Payment of share of profits following sale of sharesFaulconbridge v Thomas Pinkney & Sons LtdBIM3773033 TC 415
Settling with disaffected directorG Scammell & Nephew Ltd v RowlesBIM3853522 TC 479
Guarantee of associated company’s debtsGarforth v Tankard Carpets LtdBIM37065, BIM38210, BIM38285, BIM3832053 TC 342
Compensation for loss of officeGeorge J Smith & Co LtdBIM3838045 TC 384
Redundancy on takeoverGeorge Peters & Co Ltd v SmithBIM3838541 TC 264
Payment in lieu of noticeGodden v A Wilson’s Stores (Holdings) LtdBIM3839040 TC 161
Defending civil actionGolder v Great Boulder Proprietary Gold Mines LtdBIM3854033 TC 75
Contributions to an association to maintain pricesGuest Keen & Nettlefolds Ltd v FowlerBIM375005 TC 511
Building society demutualisationHalifax plc v DavidsonBIM37690SpC239
Compromise settlement of action by former directorHammond Engineering Co Ltd v CIRBIM3855050 TC 313
Argentine ‘substitute tax’Harrods (Buenos Aires) Ltd v Taylor-GoobyBIM37055, BIM37060, BIM3730041 TC 450
Rent paid to partnerHeastie v Veitch & CoBIM38110, BIM3812018 TC 305
Payments to trust for employees to buy sharesHeather v P-E Consulting GroupBIM3827548 TC 293
‘Civilian’ clothingHillyer v LeekeBIM37025, BIM3791051 TC 90
Travelling expensesHorton v YoungBIM37620, BIM37630, BIM37635, BIM3767547 TC 60
Compensation for loss of officeJames Snook & Co Ltd v BlasdaleBIM38340, BIM3838033 TC 244
Solicitor guaranteeing client’s overdraftJennings v BarfieldBIM37770, BIM37775, BIM3778040 TC 365
Subscription to a trade associationJoseph Thompson & Sons Ltd v ChamberlainBIM3706540 TC 657
Tax avoidanceKilmorie (Aldridge) Ltd v DickinsonBIM3840050 TC 1
Defending charge of professional misconductKnight v ParryBIM37960, BIM3854548 TC 580
Money injected into subsidiary as condition for sale and rescueLawson v Johnson Matthey plcBIM37075, BIM3779565TC39
Subscription to trade associationLochgelly Iron and Coal Co Ltd v CrawfordBIM375006 TC 267
Valuable shares issued at par to employeesLowry v Consolidated African Selection trust LtdBIM3720023 TC 259
Artistic director funding company as showcaseLunt v WelleslyBIM3778527 TC 78
Partner’s removal expensesMacKinley v Arthur Young McClelland Moores & CoBIM38120, BIM3822062 TC 704
Ordinary ‘civilian’ clothingMallalieu v DrummondBIM37025, BIM37055, BIM37900, BIM37910, BIM37925, BIM37930, BIM37965, BIM37970, BIM3822057 TC 330
Illegal profits from fruit machinesMann v NashBIM3852216TC523
Write-off of debt due from subsidiaryMaple Ltd v FirBIM37797SpC104
Funding overseas subsidiaryMarshall Richards Machine Co Ltd v JewittBIM37075, BIM37790, BIM3821036TC511
Architect’s flat over officeMason v TysonBIM37670, BIM37928, BIM3793053 TC 333
Disputing a charge of gross misconductMcKnight v SheppardBIM37965, BIM38500, BIM38520,BIM38522, BIM3853071 TC 419
Domestic accommodation in public house consciously acquired for trade purposes onlyMcLaren v MumfordBIM37670, BIM3793069 TC 173
Costs of operating PAYEMeredith v RobertsBIM3706044 TC 559
Compensation for loss of officeMitchell v B W Noble Co LtdBIM37720, BIM37860, BIM38370, BIM3839011 TC 372
Anti nationalisation campaignMorgan v Tate & Lyle LtdBIM37055, BIM37060, BIM37065, BIM37300, BIM37910, BIM38210, BIM3827535 TC 366
Asphalters guaranteeing exhibition in hope of workMorley v LawfordBIM37400, BIM3778014 TC 229
Wife or civil partner’s wagesMoschi v KellyBIM3773533 TC 442
Costs of private room to allow continuance of profession during course of medical treatmentMurgatroyd v Evans-JacksonBIM3795043 TC 581
Barrister, home to office travelNewsom v RobertsonBIM37605, BIM37620, BIM37630, BIM37635, BIM37675, BIM3793533 TC 452
Medical costs to treat condition acquired during course of professionNorman v GolderBIM37940, BIM37950, BIM3796026 TC 293
Building society demutualisationNorthern Rock plc v DavidsonBIM37690SpC241
Redundancy costsO’Keefe v Southport Printers LtdBIM3832058 TC 88
Write-off of debt due from subsidiaryOdhams Press Ltd v CookBIM37790, BIM3822023 TC 233
Compensation for loss of officeOvery v Ashford Dunn & Co LtdBIM37860, BIM3837017 TC 497
Loss on sale of property used as a temporary residence by employeeOwen & Gadsdon v BrockBIM3772532 TC 206
Factual assumptions which are insufficiently reliableOwen v Southern Railway of Peru LtdBIM3839536 TC 602
Cost of surgery to repair damaged fingerPrince v MappBIM3794546 TC 169
Subsistence and accommodationPrior v SaundersBIM37665,BIM37670, BIM3767566 TC 210
Confiscation orderR v FarquharBIM38522[2008] EWCA Crim 806
Tax avoidanceRansom v HiggsBIM3840050 TC 1
Write-off of debt due from subsidiaryRedkite Ltd v HMITBIM37797SpC93
Temporary loans made by brewerReid’s Brewery Co Ltd v MaleBIM37753, BIM377703 TC 279
For own trade or for subsidiary’s?Robinson v Scott Bader Co. LtdBIM37065, BIM37070, BIM3825054 TC 757
Meaning of ‘for the purposes of the trade’Rushden Heel Co Ltd v KeeneBIM37060, BIM3730030 TC 298
Premiums on director’s life insuranceSamuel Dracup & Sons Ltd v DakinBIM3774537 TC 377
Calling at supplier during home to office journeySargent v BarnesBIM37630, BIM37635, BIM3793552 TC 335
Overseas travel to see related businessSargent v EayrsBIM3762548 TC 573
Interest on overdrawn capital accountSilk v FletcherBIM37680SpC239/00
Interest on overdrawn capital accountSilk v Fletcher (no 2)BIM37680-
No differential use of hindsightSimpson v JonesBIM3856044 TC 599
Compensation fund leviesSmith v Lion Brewery Co LtdBIM37055, BIM373005 TC 568
Accountancy fees allowed by concessionSmith’s Potato Estates v BollandBIM37060, BIM37065, BIM37075, BIM37840, BIM3785030 TC 267
Accountancy fees allowed by concessionSmith’s Potato Crisps (1929), Ltd v Commissioners of Inland RevenueBIM3785030 TC 267
Defending partner against charge of conspiring to defraudSpofforth & Prince v GolderBIM37955, BIM37960, BIM3852526 TC 310
Excessive remunerationStott & Ingham v TrehearneBIM377079 TC 69
Architect investing in clients to secure businessStott v HoddinottBIM377657 TC 85
Compensation paid to injured customerStrong & Co of Romsey v WoodifieldBIM37055, BIM37060, BIM37300, BIM37840, BIM37850, BIM37910, BIM37955, BIM38510, BIM38515, BIM38520, BIM385305 TC 215
Write-off of debt due from subsidiarySycamoreBIM37797SpC104
Payments for mutual insuranceThomas v Richard Evans & Co LtdBIM3750011 TC 790
Rent paid to overseas landlord, profit relatedUnion Cold Storage Co Ltd v AdamsonBIM3782016 TC 29
Fire insurance on properties owned by US company controlled by the UK company’s shareholdersUnion Cold Storage v JonesBIM37075, BIM372008 TC 725
Licensed premises let at low rent in exchange for a ‘tie’Usher’s Wiltshire Brewery Ltd v BruceBIM37200, BIM383306 TC 399
Payment to terminate trade agreementVodafone Cellular & Others v ShawBIM37055, BIM3822069 TC 376
Domestic accommodation in public houseWildbore v LukerBIM37600, BIM3793033 TC 46
Solicitors annual conferenceWatkis v Ashford Sparkes & HarwardBIM37670, BIM3792558 TC 468
Payment to a director changing duties because of ill-healthWilson v Nicholson Sons & Daniels LtdBIM3772025 TC 473
Building society demutualisationWoolwich plc v DavidsonBIM37690SpC240