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Camas Plc v HM Inspector of Taxes   flag  3

[2003] EWHC 1600 (Ch); [2003] BTC 296
High Court of England and Wales
United Kingdom - England and Wales
7th July, 2003

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Corporation Tax Act 1976 s14
Finance Act 1965 s38, s39, s57

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Camas Plc v HM Inspector of Taxes [2003] EWHC 1600 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag
Hibernian Insurance Co Ltd v Macuimis [2000] 2 IR 263 circa 2000 2
Johnson v Prudential (1996) 70 Tax Cas 445 United Kingdom circa 1996 flag 4
Hoechst Finance v Gumbrell (1983) 56 Tax Cas 594 United Kingdom circa 1983 flag 4
Sargent v Eayrs [1973] 1 WLR 236 United Kingdom circa 1973 LexisNexis / Westlaw flag 3
Sun Life Assurance Society v Davidson (Inspector of Taxes) [1958] AC 184; 37 Tax Cas 330 United Kingdom circa 1958 LexisNexis / Westlaw flag 13
Capital and National Trust Ltd v Golder (1949) 31 Tax Cas 266 United Kingdom circa 1949 flag 1
Simpson v Grange Trust Ltd (1935) 19 Tax Cas 231 United Kingdom circa 1935 flag 2

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