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Ingram v Commissioners of Inland Revenue   flag  5

[1998] UKHL 47; [1999] 1 All ER 297; [1999] 2 WLR 90
House of Lords
United Kingdom
10th December, 1998

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Vermilion Holdings Ltd v Revenue & Customs (PROCEDURE : PAYE and NIC) [2019] UKFTT 230 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 8 Apr 2019 BAILII flag
HIH Casualty & General Insurance Ltd v General Reinsurance Australia [2008] NSWSC 461; (2008) 15 ANZ Insurance Cases 61-764 Supreme Court of New South Wales Australia - New South Wales 2 Jun 2008 AustLII flag 1
Fyffes v DCC [2005] IEHC 477 High Court of Ireland Republic of Ireland 21 Dec 2005 BAILII flag 16
National Westminster Bank plc v Jones [2000] EWHC 1565 (Ch) High Court of England and Wales United Kingdom - England and Wales 22 Jun 2000 BAILII flag 3

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Finance Act 1940
Finance Act 1986 s102

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Abbey National Building Society v Cann [1990] UKHL 3; [1991] 1 AC 56; [1990] 1 All ER 1085; [1990] 2 WLR 832 House of Lords United Kingdom 29 Mar 1990 BAILII flag 89
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
In re Nichols, decd [1975] 1 WLR 534 United Kingdom circa 1975 LexisNexis / Westlaw flag 7
In re Nichols, decd [1974] 1 WLR 296 United Kingdom circa 1974 LexisNexis / Westlaw flag 2
Rye v Rye [1962] AC 496 United Kingdom circa 1962 LexisNexis / Westlaw flag 46
St Aubyn v Attorney-General [1951] UKHL 3; [1952] AC 15; [1951] 2 All ER 473 House of Lords United Kingdom 12 Jul 1951 BAILII flag 94
Munro v Commissioner of Stamp Duties [1933] UKPC 1; [1934] AC 61; [1933] All ER 185 Privy Council United Kingdom 12 Jan 1933 BAILII flag 18
Lang v Webb [1912] HCA 7; 13 CLR 503; 18 ALR 49 High Court of Australia Australia - Commonwealth 12 Mar 1912 AustLII flag 22
Re Cochrane [1905] 2 IR 626 Republic of Ireland 29 Jun 1905 BAILII flag 12
Attorney-General v Worrall [1894] UKLawRpKQB 192; [1895] 1 QB 99; 59 JP 467 United Kingdom 21 Nov 1894 CommonLII flag 32
Grey v Ellison [1856] EngR 391; 65 ER 990; (1856) 1 Giff 438 Court of Chancery United Kingdom circa 1856 CommonLII flag 4

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