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Camas Plc v HM Inspector of Taxes 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
Sargent v Eayrs	[1973] 1 WLR 236		United Kingdom	circa 1973	LexisNexis / Westlaw		3
Sun Life Assurance Society v Davidson (Inspector of Taxes)	[1958] AC 184; 37 Tax Cas 330		United Kingdom	circa 1958	LexisNexis / Westlaw		13
Johnson v Prudential	(1996) 70 Tax Cas 445		United Kingdom	circa 1996			4
Capital and National Trust Ltd v Golder	(1949) 31 Tax Cas 266		United Kingdom	circa 1949			1
Simpson v Grange Trust Ltd	(1935) 19 Tax Cas 231		United Kingdom	circa 1935			2
Hibernian Insurance Co Ltd v Macuimis	[2000] 2 IR 263			circa 2000			2
Hoechst Finance v Gumbrell	(1983) 56 Tax Cas 594		United Kingdom	circa 1983			4

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