625 / 736
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.]
PLANNING PERMISSION
If you are building your own house
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
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