Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
England and Wales decisions
Decisions matching the current search
The Upper Tribunal dismissed HMRC’s appeal, holding that Heathrow accommodation on back-to-back rotations was deductible under section 337 ITEPA 2003.
The FTT was entitled to find that the cars were available for private use despite SORN/untaxed status, as these were not effective restraints; discovery assessments under s 29 TMA cannot be validly made before the enquiry period closes; the 20 March 2017 letter was not a valid closure notice and defects were substantive, not mere form.
Source excerpt
HM Revenue & Customs v Apollo Fuels Ltd & Ors & Anor [2016] EWCA Civ 157 (17 March 2016)
The Court of Appeal held that leasing company cars to employees at full market value was not a taxable benefit under Chapter 6 of ITEPA 2003.
The Court of Appeal held that a pension scheme’s definition of “Earnings” included fluctuating emoluments, 13th month payments, LWA, and taxable benefits in kind.
Singapore Airlines Ltd & Anor v Buck Consultants Ltd [2011] EWCA Civ 1542 (13 December 2011)
The Court of Appeal held that a pension scheme’s definition of “Earnings” included fluctuating emoluments, basic remuneration covered 13th month pay and London weighting, and taxable benefits in kind were included.
Digital Satellite Warranty Cover Ltd v The Financial Services Authority [2011] EWCA Civ 1413 (29 November 2011)
The Court of Appeal held that satellite warranty plans providing repair or replacement, including accidental damage cover, were regulated insurance and upheld winding-up orders.
The Court of Appeal held that extended satellite warranty contracts were contracts of insurance within class 16(b) of the RAO, so the winding-up orders stood.
Singapore Airlines Ltd & Anor v Buck Consultants Ltd [2011] EWHC 59 (Ch) (20 January 2011)
The court construed pension scheme rules and held that fluctuating emoluments were included in earnings, while London Weighting Allowance and 13th month payments formed part of basic remuneration.
The court construed pension scheme rules and held that fluctuating emoluments were included in earnings, while LWA and 13th month payments were basic remuneration.
Redrow Plc v Pedley & Anor [2002] EWHC 983 (Ch) (12 February 2002)
The High Court held that benefits in kind were excluded from pension calculations under Redrow’s 1989 and 1995 scheme deeds, and upheld members’ entitlement rules.
Explore more
