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Scottish Widows Plc v HM Revenue & Customs    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Grays Timber Products Ltd v Revenue and Customs Commissioners	[2010] UKSC 4; [2010] 2 All ER 1; [2010] 1 WLR 497; [2010] All ER (D) 31	United Kingdom Supreme Court	United Kingdom	3 Feb 2010	BAILII		27
[2010] Csih 47	[2010] CSIH 47; [2010] SLT 885		United Kingdom - Scotland	circa 2010			3
Barclays Mercantile Business Finance Ltd v Mawson	[2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383	House of Lords	United Kingdom	25 Nov 2004	BAILII		203
R v Montila	[2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 2004	BAILII		294
Wilson v First County Trust Ltd (No 2)	[2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33	House of Lords	United Kingdom	10 Jul 2003	BAILII		412
McDonnell v Congregation of Christian Brothers Trustees	[2003] UKHL 63; [2004] 1 AC 1101; [2004] 1 All ER 641; [2003] 3 WLR 1627; [2003] All ER (D) 97; [2004] PIQR P20; [2004] 1 Lloyds Rep 532	House of Lords	United Kingdom	circa 2003	BAILII		10
"Pepper v Hart; A Re-examination"	(2001) 21 Oxford Journal of Legal Studies 59	Oxford Journal of Legal Studies	United Kingdom	circa 2001	HeinOnline / LexisNexis		27
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		279
Coventry & Solihull Waste Disposal Co Ltd v Russell (Valuation Officer)	[1999] UKHL 49; [2000] 1 All ER 97; [1999] 1 WLR 2093	House of Lords	United Kingdom	25 Nov 1999	BAILII		27
Bank of Scotland v Dunedin Property Investment Co Ltd	[1998] SC 657		United Kingdom - Scotland	circa 1998			106
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Gomba Holdings UK Ltd v Minories Finance Ltd (No 4)	[1994] 2 BCLC 435		United Kingdom	circa 1994	LexisNexis		1
Gallagher v Jones	[1994] Ch 107	Court of Chancery	United Kingdom	circa 1994	LexisNexis / Westlaw		17
Pepper v Hart	[1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421	House of Lords	United Kingdom	26 Nov 1992	BAILII		959
Furniss v Dawson	[1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324	House of Lords	United Kingdom	9 Feb 1983	BAILII		141
WT Ramsay Ltd v Inland Revenue Commissioners	[1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101	House of Lords	United Kingdom	12 Mar 1981	BAILII		346
Fothergill v Monarch Airlines Ltd	[1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295	House of Lords	United Kingdom	10 Jul 1980	BAILII		270
Vestey v IRC	[1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		47
IRC v Falkirk Ice Rink Ltd (CS)	(1975) 51 Tax Cas 42		United Kingdom	circa 1975			4
Fletcher v Income Tax Commissioner	[1972] AC 414		United Kingdom	circa 1972	LexisNexis / Westlaw		15
Odeon Associated Theatres Ltd v Jones	[1971] 1 WLR 442		United Kingdom	circa 1971	LexisNexis / Westlaw		7
Warner v Metropolitan Police Commissioner	[1969] 2 QB 256; [1969] 2 AC 256; [1968] 2 All ER 356; (1968) 52 Cr App R 373; [1968] 2 WLR 1303		United Kingdom	circa 1969	LexisNexis / Westlaw		263
Southern Railway of Peru Ltd v Owen (Inspector of Taxes)	[1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602	House of Lords	United Kingdom	21 Jun 1956	BAILII		24
Allchin v Coulthard	[1943] AC 607		United Kingdom	circa 1943	LexisNexis / Westlaw		2
Allchin v Coulthard	[1942] 2 KB 228		United Kingdom	circa 1942	LexisNexis / Westlaw		13
Re VGM Holdings Ltd	[1942] Ch 235; [1942] 1 All ER 224	Court of Chancery	United Kingdom	circa 1942	LexisNexis / Westlaw		48
Inland Revenue Commissioners v Duke of Westminster	[1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383		United Kingdom	circa 1936	LexisNexis / Westlaw		251
Sun Insurance Office v Clark	[1912] AC 443		United Kingdom	circa 1912	LexisNexis / Westlaw		38
Revell v Edinburgh Life Insurance Co	(1906) 5 Tax Cas 221		United Kingdom	circa 1906			6
London County Council v Attorney-General	[1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77		United Kingdom	10 Dec 1900	CommonLII		59
Gresham Life Assurance Society v Styles	[1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185		United Kingdom	31 May 1892	CommonLII		50
Tennant v Smith (Inland Revenue)	(1892) 19 R (HL) 1		United Kingdom - Scotland	circa 1892			7
New York Life Insurance Co v Styles	(1889) 14 AC 381		United Kingdom	circa 1889	LexisNexis / Westlaw		30
Last (Surveyor of Taxes) v the London Assurance Corpn	[1884] UKLawRpKQB 199; 14 QBD 239	Queen's Bench	United Kingdom	15 Nov 1884	CommonLII		6
Last (Surveyor of Taxes) v the London Assurance Corpn	[1884] UKLawRpKQB 46; 12 QBD 389	Queen's Bench	United Kingdom	14 Mar 1884	CommonLII		10
Imperial Fire Insurance Co v Wilson	1876 1 Tax Cas 71		United Kingdom				3
10 AC 438	10 AC 438		United Kingdom		LexisNexis / Westlaw		11
Scottish Union & National Insurance Co v Smiles; Northern Assurance Co v Russell	2 Tax Cas 551		United Kingdom	circa 2001			13