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Welcome to Ernst & Young On the Case.
In this section we take a look at a selection of recently decided tax cases. The first three cases are UK decisions that concern points of UK corporation tax law that are sufficiently similar to the Irish tax code to warrant a review by Irish corporate taxpayers.

The subject matters range from corporate residents to double taxation relief credits to the appropriate addback for depreciation reflected in closing stock. The fourth case highlighted is an Irish High Court decision on the frequently problematic area of whether individuals are engaged under a contract of service or under a contract for services. The specific case concerned supermarket merchandisers (of bread).

David Fennell
Director Tax Knowledge Services
CASE
ISSUE BEING CONSIDERED
Wood and another v Holden (Inspector of Taxes)
2005 [EWHC] 547
High Court Chd
 Whether the management and control
of a company was in the UK?
(No)
| For further analysis click
here |
Small (Inspector of Taxes) v Mars UK Ltd
[2005] EWHC 553 (Ch)
UK High Court

Whether in a situation where depreciation was incorporated into a closing stock valuation, the gross amount of depreciation is required
to be added back in arriving at taxable
profits or only the net amount?
(The gross amount)
| For further analysis click
here |

Legal & General Assurance
Society Ltd v Thomas (Inspector of Taxes)
SpC 461
UK Special Commissioners Decision

Whether double taxation relief is
available against the whole of UK
tax on a case I profit ?
(Yes)
| For further analysis click
here |

Seamus Lynch (Inspector of Taxes) v Neville
Brothers Limited
Irish High Court
[2004] IEHC 375

Whether a merchandiser was
engaged by Neville Brothers
Limited under a contract of service
(employee) or contract for services
(contractor)?
(Contract for services-
contractor)
| For further analysis click
here |
   
David Fennell
Director Tax Knowledge Services

|read his profile|
 

 
If you have any feedback on any aspect of this publication we would be delighted to hear from you
email - tax.watch@ie.ey.com