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Rossendale Borough Council v - Hurstwood Properties (A) Ltd   flag  8

[2017] EWHC 3461 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
30th November, 2017

Legislation Cited

Legislation Name Provision
Development Act 1993 (SA)
Finance Act 1965
Finance Act 1988

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Prest v Petrodel Resources Ltd [2013] UKSC 34; [2013] 2 AC 415; [2013] 4 All ER 673; [2013] 3 WLR 1; [2013] BCC 57 United Kingdom Supreme Court United Kingdom 12 Jun 2013 BAILII flag 421
Wentworth Securities Ltd v Jones [1980] AC 74; [1979] 1 All ER 286 United Kingdom circa 1980 LexisNexis / Westlaw flag 390
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 flag 346
Ivey v Genting Casinos (UK) Ltd [2017] UKSC 67; [2018] AC 391; [2017] 3 WLR 1212; [2017] 3 ELR 1212; [2018] 1 Cr App R 12; [2017] All ER (D) 134 United Kingdom Supreme Court United Kingdom 25 Oct 2017 BAILII flag 296
Gilford Motor Co v Horne [1933] Ch 935; [1933] All ER 109 Court of Chancery United Kingdom circa 1933 LexisNexis / Westlaw flag 112
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Macniven v Westmoreland Investments Ltd [2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168 House of Lords United Kingdom 8 Feb 2001 BAILII flag 86
UBS AG v Revenue and Customs Commissioners [2016] UKSC 13; [2016] 1 WLR 1005 United Kingdom Supreme Court United Kingdom 9 Mar 2016 BAILII flag 83
National Westminster Bank plc v Jones [2001] 1 BCLC 98 United Kingdom circa 2001 LexisNexis flag 55
Belvedere Court Management Ltd v Frogmore Developments Ltd [1997] QB 858 United Kingdom circa 1997 LexisNexis / Westlaw flag 18
Berry v HMRC [2011] UKUT 81 United Kingdom Upper Tribunal United Kingdom 25 Feb 2011 BAILII flag 16
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 52 Hong Kong Court of Final Appeal Hong Kong 4 Dec 2003 HKLII flag 9
Brown v City of London Corporation [1996] 1 WLR 1070 United Kingdom circa 1996 LexisNexis / Westlaw flag 6
Hilton v Plustitle Ltd [1988] 3 All ER 1051; [1989] 1 WLR 149 United Kingdom circa 1988 LexisNexis flag 6
Aberdeen Asset Management PLC v HMRC [2012] UKUT 43 United Kingdom Upper Tribunal United Kingdom 9 Dec 2011 BAILII flag 4
North Somerset DC v Honda Motor Europe Ltd [2010] EWHC 1505 High Court of England and Wales United Kingdom - England and Wales circa 2010 BAILII flag 2
Charter UK Ltd v Nationwide Building Society [2009] EWHC 1002 High Court of England and Wales United Kingdom - England and Wales circa 2009 BAILII flag 1
Three Rivers District Council v Bank of England (No 3) [2003] 2 AC 1 United Kingdom circa 2003 LexisNexis / Westlaw flag 1
Snook v London & West Riding Investments Ltd [1967] 2 QB 802 United Kingdom circa 1967 LexisNexis / Westlaw flag 1
Rossendale Borough Council v - Hurstwood Properties (A) Ltd [2017] EWHC 3461 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag
Ventra Investments Ltd v Bank of Scotland plc [2017] EWHC 199 High Court of England and Wales United Kingdom - England and Wales circa 2017 BAILII flag
In re PAG Management Services Ltd [2015] EWHC 2404 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag
Westbrook Dolphin Square Ltd v Friends Life Ltd [2014] EWHC 2433 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag

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