House of Commons - Explanatory Note
Income Tax (Trading and Other Income) Bill - continued          House of Commons

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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.

TopicCase LawClause
Apportionment of expensesLochgelly Iron Co v Crawford (1913) 434
Capital receiptsAttorney General v LCC (1900) 596
Territorial scope - Part 4

4 6 TC 267

5 4 TC 265

Territorial scope - Part 5
Colquhoun v Brooks (1892) 6368

6 2 TC 490

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

7 25 TC 445

8 34 TC 337

9 39 TC 433

Intellectual property: certain income
Films and sound recordings: non-trade businesses
Telecommunication rights: certain income
Curtis Brown Ltd v Jarvis (1929) 10582

10 14 TC 744



ESC NumberDescriptionSee Annex 1
A29Farming and market gardening: relief for fluctuating profitsChange 59
A30Interest on damages for personal injuries (foreign court awards)Change 125
A34Ulster savings certificates: certificates encashed after death of registered holderChange 113
A46Variable purchased life annuities: carry forward of excess of capital element Changes 118 and 119
A55Arrears of foreign pensionsChange 139
A96 (part)Old life insurance policies: insurer stopping collection of premiumsChange 89
B29Treatment of income from caravan sites where there is both trading and associated letting incomeChange 3
B38Tax concessions on overseas debtsChange 50
B42 (part)"Free gifts" and insurance contractsChange 91
B53 (part)Non residents and gains on life insurance policiesChanges 88 and 157
B54Tax relief for expenditure on films, tapes and discs confirmedChange 38
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Prepared: 3 December 2004