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Camas plc v Atkinson (Inspector of Taxes) 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 †
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		23
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		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		1
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII

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 †
USCA Marie and Alex Manoogian Fund v United States	(1955) 24 Tax Cas 412		United Kingdom	circa 1955			5
Capital National v Golder, (Capital & National Trust v Golder	(1949) 31 Tax Cas 265		United Kingdom	circa 1949			5
Hoechst Finance v Gumbrell	(1983) 56 Tax Cas 594		United Kingdom	circa 1983			4
Hibernian Insurance Co Ltd v Macuimis	[2000] 2 IR 263			circa 2000			2
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		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		1
Centrica Overseas Holdings Ltd v Revenue and Customs	[2024] UKSC 25	United Kingdom Supreme Court	United Kingdom	16 Jul 2024	BAILII
Camas Plc v HM Inspector of Taxes	[2003] EWHC 1600	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII

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