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Camas plc v Atkinson (Inspector of Taxes)   flag  4

[2004] EWCA Civ 541; [2004] All ER (D) 51; [2004] 1 WLR 2392; (2004) 101 LSG 33; [2004] BTC 190; [2004] Tax Cas 641
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
6th May, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Centrica Overseas Holdings Ltd v Revenue and Customs [2024] UKSC 25 United Kingdom Supreme Court United Kingdom 16 Jul 2024 BAILII flag
Commissioners for His Majesty's Revenue and Customs v Centrica Overseas Holdings Ltd [2022] EWCA Civ 1520; [2023] 1 WLR 316 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Nov 2022 BAILII flag 1
Centrica Overseas Holdings Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Management expenses) [2020] UKFTT 197 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 23 Apr 2020 BAILII flag 1
Browning v Information Commissioner [2014] EWCA Civ 1050; [2014] 1 WLR 3848 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Jul 2014 BAILII flag 23

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Corporation Tax Act 1976 s75

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
Taylor (HM Inspector of Taxes) v MEPC Holdings Ltd [2003] UKHL 70; [2004] STI 50 House of Lords United Kingdom circa 2003 BAILII flag 7
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 flag 4
Sun Life Assurance Society v Davidson (Inspector of Taxes) [1958] AC 184; 37 Tax Cas 330 United Kingdom circa 1958 LexisNexis / Westlaw flag 13
USCA Marie and Alex Manoogian Fund v United States (1955) 24 Tax Cas 412 United Kingdom circa 1955 flag 5
Cunliffe v Goodman [1950] 2 KB 237; [1950] 1 All ER 720; [1950] Sol Jo 179 United Kingdom circa 1950 LexisNexis / Westlaw flag 54
Capital National v Golder, (Capital & National Trust v Golder (1949) 31 Tax Cas 265 United Kingdom circa 1949 flag 5

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