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Commissioners of Inland Revenue v Laird   flag  1

[2002] EWCA Civ 576
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
30th April, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Inland Revenue Commissioners v Laird Group plc [2003] UKHL 54; [2003] 4 All ER 669; [2003] All ER (D) 261; [2003] 1 WLR 2476; [2003] STI 1821; [2003] BTC 385; 75 Tax Cas 399 House of Lords United Kingdom 16 Oct 2003 BAILII flag 5

Legislation Cited

Legislation Name Provision
Finance Act 1960 s25, s28, s43
Finance Act 1962 s25
Finance Act 1965 s39
Finance Act 1966
Finance Act 1967
Finance Act 1973 s25, s28, s43

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag 280
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 flag 962
Farrell v Alexander [1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721 House of Lords United Kingdom 24 Jun 1976 BAILII flag 99
Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701; 50 Tax Cas 449 United Kingdom circa 1975 LexisNexis / Westlaw flag 25
Maunsell v Olins [1975] AC 373; [1975] 1 All ER 16 United Kingdom circa 1975 LexisNexis / Westlaw flag 149
[1972] AC 145 [1972] AC 145 United Kingdom circa 1972 LexisNexis / Westlaw flag 1
Greenberg v IRC (1972) 47 Tax Cas 240 United Kingdom circa 1972 flag 4
Greenberg v Inland Revenue Commissioners [1972] AC 109 United Kingdom circa 1972 LexisNexis / Westlaw flag 19
IRC v Parker [1966] AC 141; 43 Tax Cas 396 United Kingdom circa 1966 LexisNexis / Westlaw flag 23
Commissioners of Inland Revenue v Pollock & Peel Ltd [1957] 1 WLR 822 United Kingdom circa 1957 LexisNexis / Westlaw flag 1
NAP Holdings UK Ltd v Whittles 67 Tax Cas 166 United Kingdom circa 2001 flag 2

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