The Gazette 1967/71

The expenses of a sub-contracting bricklayer incurred in travelling daily to the site where he was working at the time were held to be deductible in arriving at his taxable profits under Schedule D. The case was dis tinguished from Newsom v. Robertson ([1953] Ch. 7), where the expenses of a barrister in travelling from his home to his chambers were not allowed although he did a considerable amount of work at his home. The taxpayer, Mr. David Horton, a sub-contracting bricklayer, of Eastbourne, entered into verbal contracts with a Mr. Page, a builder and main contractor, for laying bricks on various sites where Mr. Page was building houses. Payment was at hourly rates and effected by weekly cheques. Mr. Horton was the leader of a bricklaying team generally consisting of three men. He collected the others in his car and conveyed them to the site. Tn the year in question he worked in Reigate, Lingfield, Crystal Palace, East Grinstead, Polegate, Lewes, Hastings and the Eastbourne area. He kept time records of his team for Mr. Page who paid them. [Horton v. Young. (Inspector of Taxes) Ch. Div. The Times, 2 December, 1970.] Where a bookmaking company when accepting a bet requires the bettor to make separately a payment in respect of various duties and taxes payable by the com pany, the extra payment becomes chargeable to general betting duty. [Sherman v. Commissioner of Customs & Excise. Paul! J. The Times, 21 November, 1970.] The fact that takeover negotiations had taken place, the news of which had not been made public, was held not to be a special circumstance so as to displace the quoted prices on the Stock Exchange for the valuation of shares at April 6, 1965. for the purposes. [Rirchcliffe (Inspector of Tax) v. Crabtree. Court of Appeal. The Times, 14 November, 1970.] Interest on Greek bonds issued before the war by a Greek mortgage bank, secured on properties in Greece and guaranteed by another Greek bank, the universal successor to which now has a branch in London, remains "income arising from securities out of the United King dom" although the Greek Government has declared a moratorium on all obligations under the bonds and nothing is recoverable on them in Greece. Further, as the interest is "income arising from securities out of the United Kingdom" within Case TV of Schedule D to the Income Tax Act, 1952, section 123, the guarantors in London are neither entitled nor required to deduct in come tax at the standard rate when paying over the interest to bondholders who are not resident in the United Kingdom They must pay over the full amount of the interest. [National Bank of Greece, S.A. v. Westminister Bank Executor and Trustee Co. (Channel Islands) Ltd. House of Lords. The Times, 12 November, 1970.] Expenditure on repairs to cinema theatres incurred after the acquisition of the theatres but relating to user prior to their acquisition was allowed as a deduction in computing the taxpayers' profits for income tax purposes. [Odeon Associated Theatres v. Jones — Pennywick V.C. The Times, 3 November, 1970.]

Transport [See Stevens & Co. v. Brown, under "Crime."] Trusts Where a wife, happily married for many years, trans ferred without legal advice £60,000 to her husband and agreed to houses bought with her money being con veyed to him because she trusted him and he asked her to do so as a hedge against death duty and to help him to become "a name at Lloyd's," the Court inferred that when the husband had the legal title to the property he held it in trust for his wife. [Haseltine v. Haseltine. Court of Appeal The Times, 31 November, 1970.] Wilful Default [See Keryon Son & Graver Ltd. v. Baxter Hoare & Co. & Another. Q.B.D. The Times, 9 December, 1970.] Words and Phrases [See Contract. Keryon Son & Graver Ltd. v. Baxter Hoare & Co. & Another. Q.B.D The Times 9 December 1970.] If you propose to build your own house, you should apply for planning permission from your local authority before work is commenced. You do not have to be the owner or lessee of the land when you apply but, if you are buying a leasing site, you should make the contract or lease conditional on the obtaining of planning per mission. You can apply for (a) outline permission (which means that the planning authority accepts the proposed development in principle) and subsequently submit detailed plans for approval or (b) full permission, if you are satisfied that your building proposals are likely to be acceptable and you prefer to submit all the necessary particulars in a single applica tion. When you apply for planning permission (whether outline or full) or for approval to detailed plans, you should forward PLANNING PERMISSION If you are building your own house

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