4 decisions turning on allowable-deductions.
Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 414 (TC)Added 6 Aug 2026
Paul Rackham Limited ("PRL"), a UK company carrying on agriculture and property business, held shares in Waste Recycling Group plc and, advised by Deloitte & Touche, adopted a "Company Derivative Plan" to mitigate corporation tax…
Tax LawFirst-tier Tribunal (Tax)24 Jun 2011[2011] UKFTT 416 (TC)Added 6 Aug 2026
The appellant, G Pratt & Sons, is a family farm partnership which has been in the same family since the 1880s and whose output is 90% liquid milk, the remainder beef, eggs and arable produce. The working buildings are grouped…
Tax LawFirst-tier Tribunal (Tax)15 Jun 2011[2011] UKFTT 394 (TC)Added 6 Aug 2026
The appellant, Darren Demetriou, was a partner in the solicitors' firm Hunt & Hunt from 2000 until 31 August 2005. He accepted that he had caused money to be transferred to a client of the firm to which that client was not…
Tax LawSpecial Commissioners of Income Tax8 Jun 2006Added 6 Aug 2026
Richard Madeley and his wife Judith Finnigan, the television presenters, presented ITV's morning magazine programme "This Morning" from 1993 until 2001 under separate contracts of employment with Granada Television Limited, and…