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LLP v Revenue & Customs   flag 

[2008] UKSPC SPC00695
United Kingdom Special Commissioners of Income Tax
United Kingdom
30th June, 2008

Legislation Cited

Legislation Name Provision
Finance (No. 2) Act 1992
Finance Act 1982 s42, s48
Finance Act 1998 s60, s74

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Ainley v Edens (1935) 19 Tax Cas 303 United Kingdom circa 1935 flag 1
Ashborder BV v Green Gas Power Ltd [2004] EWHC 1517 High Court of England and Wales United Kingdom - England and Wales circa 2004 BAILII flag 1
Ashdown v Telegraph Group Ltd [2002] Ch 149; [2002] RPC 5 Court of Chancery United Kingdom circa 2002 LexisNexis / Westlaw flag 21
Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093 United Kingdom circa 1978 LexisNexis / Westlaw flag 19
Commissioner of Inland Revenue v Wattie [1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639 Privy Council United Kingdom 29 Oct 1998 BAILII flag 18
Revenue and Customs Commissioners v Noel Dempster [2008] EWHC 63 High Court of England and Wales United Kingdom - England and Wales circa 2008 BAILII flag 1
ECC Quarries Ltd v Watkis [1975] 3 All ER 843 United Kingdom circa 1975 LexisNexis flag 1
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Ensign Tankers v Stokes [1989] 1 WLR 1222 United Kingdom circa 1989 LexisNexis / Westlaw flag 13
Gallagher v Jones [1994] Ch 107 Court of Chancery United Kingdom circa 1994 LexisNexis / Westlaw flag 17
Gladstone v Catena [1948] OR 182; [1948] 2 DLR 483 Canada circa 1948 flag 3
Inland Revenue Commissioners v John Lewis Properties plc [2003] Ch 513 Court of Chancery United Kingdom circa 2003 LexisNexis / Westlaw flag 12
Isitt v Railway Passengers Assurance Co [1889] UKLawRpKQB 9; (1889) 22 QBD 504 United Kingdom 21 Jan 1889 CommonLII flag 7
John Smith & Son v Moore [1935] 2 AC 13 United Kingdom circa 1935 LexisNexis / Westlaw flag 1
Justices and Other Legislation (Miscellaneous Provisions) (No 2 Act 1997 United Kingdom circa 1997 flag 26
Khan v Miah [2000] UKHL 55; [2001] 1 All ER 20; [2001] 1 All ER (Comm) 282; [2000] 1 WLR 2123; [2000] All ER (D) 1647 House of Lords United Kingdom 2 Nov 2000 BAILII flag 36
Mansell v Revenue and Customs Commissioners SpC 551 SCD 605 Privy Council Jamaica circa 2000 flag 2
Moore v R J Mackenzie & Sons Ltd [1972] 1 WLR 359 United Kingdom circa 1972 LexisNexis / Westlaw flag 1
Mundy v Furlong [1977] 1 Ch 359 Court of Chancery United Kingdom circa 1977 LexisNexis / Westlaw flag 2
Noddy Subsidiary Rights v IRC (1966) 43 Tax Cas 458 United Kingdom circa 1966 flag 1
Simmons v IRC [1980] 1 WLR 1196 United Kingdom circa 1980 LexisNexis / Westlaw flag 24
Snook v London and West Riding Investments Ltd [1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 1967 BAILII flag 529
Tower MCashback (Special Commissioners): Tower MCashback LLP 1 v RCC [2008] STC (SCD) 1 United Kingdom circa 2008 flag 6
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
1 WLR 193 1 WLR 193 United Kingdom circa 1935 LexisNexis / Westlaw flag 2
2 Act 1992 2 Act 1992 United Kingdom circa 1992 flag 36

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