Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

‘Profits brought into charge to tax’ are the profits assessable for that year and on which tax is payable. Allchin v Corporation of South Shields 25 TC 445

Gross voluntary payments made under a mistake of law do not generally entitle the payer to recover the tax at a later stage. Warren v Warren 1895 72 LT 628

However, if the failure to deduct was due to a mistake of fact, the right to recover the under-deduction is not lost. Turvey v Dentons Ltd 1952 2 ALL ER 1025

An under-deduction of tax on instalment payments may be recovered against subsequent instalments of the same payment. Taylor v Taylor 1937 3 All ER 571