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Change 159: Case law - Table 2
This change concerns giving statutory effect to principles derived from case law.
If a principle derived from case law is clear and well established it has been given statutory effect. The table below lists the clauses and subject matter concerned.
This change has no implications for the amount of tax due, who pays it or when.
| Topic | Case Law | Clause |
| Apportionment of expenses | Lochgelly Iron Co v Crawford (1913) 4 | 34 |
| Capital receipts | Attorney General v LCC (1900) 5 | 96 |
Territorial scope - Part 4
4 6 TC 267
5 4 TC 265
Territorial scope - Part 5
| Colquhoun v Brooks (1892) 6 | 368
6 2 TC 490
577 |
Purchased life annuities - tax deducted
Patent income - tax deducted
Annual payments - tax deducted
Telecommunications - tax deducted | Allchin v Corporation of South Shields (1943) 7
Stokes v Bennett (1953) 8
Grosvenor Place Estates Ltd v Roberts (1960) 9 | 426
7 25 TC 445
8 34 TC 337
9 39 TC 433
602
686
618
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Intellectual property: certain income
Films and sound recordings: non-trade businesses
Telecommunication rights: certain income | Curtis Brown Ltd v Jarvis (1929) 10 | 582
10 14 TC 744
612
617 |
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ANNEX 2: DESTINATION OF REWRITTEN EXTRA-STATUTORY CONCESSIONS
| ESC Number | Description | See Annex 1 |
| A29 | Farming and market gardening: relief for fluctuating profits | Change 59 |
| A30 | Interest on damages for personal injuries (foreign court awards) | Change 125 |
| A34 | Ulster savings certificates: certificates encashed after death of registered holder | Change 113 |
| A46 | Variable purchased life annuities: carry forward of excess of capital element | Changes 118 and 119 |
| A55 | Arrears of foreign pensions | Change 139 |
| A96 (part) | Old life insurance policies: insurer stopping collection of premiums | Change 89 |
| B29 | Treatment of income from caravan sites where there is both trading and associated letting income | Change 3 |
| B38 | Tax concessions on overseas debts | Change 50 |
| B42 (part) | "Free gifts" and insurance contracts | Change 91 |
| B53 (part) | Non residents and gains on life insurance policies | Changes 88 and 157 |
| B54 | Tax relief for expenditure on films, tapes and discs confirmed | Change 38 |
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