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John Lewis Properties Plc v Inland Revenue   flag 

[2000] UKSC SPC00255
United Kingdom Supreme Court
United Kingdom
5th September, 2000

Legislation Cited

Legislation Name Provision
Finance Act 1938

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
London and Thames Haven Oil Wharves Ltd v Attwooll [1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491 Court of Chancery United Kingdom circa 1967 LexisNexis / Westlaw flag 35
Henry Jones (IXL) Ltd v Commissioner of Taxation [1991] FCA 488; (1991) 31 FCR 64; 102 ALR 1; 22 ATR 328 Federal Court of Australia Australia - Commonwealth 24 Oct 1991 AustLII flag 19
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 flag 125
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 347
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 66
Robins v Cox and Warwick (1662) 1 Lev 22 King's Bench United Kingdom circa 1662 flag 8
Wood v The Marquis of Londonderry [1847] EngR 725; 50 ER 661; (1847) 10 Beav 465 Rolls Court United Kingdom circa 1847 CommonLII flag 1
McClure v Petre 61 Tax Cas 226 United Kingdom circa 1921 flag 1
Sargaison v Roberts 45 Tax Cas 612 United Kingdom circa 1921 flag 1
Tailby v Official Receiver [1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75 United Kingdom 30 Jul 1888 CommonLII flag 180
Lowe (Inspector of Taxes) v J W Ashmore Ltd (1970) 46 Tax Cas 597 United Kingdom circa 1970 flag 2
Trustees of Earl Haig v Commissioners of Inland Revenue (1939) 22 Tax Cas 725 United Kingdom circa 1939 flag 5
Paget v IRC [1938] 2 KB 25; 21 Tax Cas 677 United Kingdom circa 1938 LexisNexis / Westlaw flag 18
Deeny & Others v Gouda Walker Ltd & Others (1996) 68 Tax Cas 458 United Kingdom circa 1996 flag 2
FCT v Myer Emporium Ltd (1987) 18 ATR 696 Australia circa 1987 Legal Online / Westlaw flag 2
Withers v Nethersole [1948] 1 All ER 400; 28 Tax Cas 501 United Kingdom circa 1948 LexisNexis flag 9
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
Zim Properties v Proctor (Inspector of Taxes) (1984) 58 Tax Cas 371; (1984) 129 Sol Jo 68 United Kingdom circa 1984 flag 22
Commercial College v Gian Singh & Co Ltd [1977] AC 312 United Kingdom circa 1977 LexisNexis / Westlaw flag 5
Rhodes v Allied Dunbar Pension Services Ltd [1989] 1 All ER 1161; [1989] 1 WLR 800 United Kingdom circa 1989 LexisNexis flag 4
Greyhound Racing Association (Liverpool) Ltd v Cooper (1936) 20 Tax Cas 373 United Kingdom circa 1936 flag 5

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