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HM Inspector of Taxes v Strand Options and Futures Ltd

[2003] EWCA Civ 1457; [2003] STI 1849; [2003] BTC 395

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

22nd October, 2003

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
BNP Paribas SA (London Branch) v HMRC	[2017] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2017	BAILII

Legislation Cited

Legislation Name	Provision
Income Tax Act 1918 (Cth)
Finance Act 1965	s47
Finance Act 1972

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
Pearson v Inland Revenue Commissioners	[1981] AC 753; [1980] 2 WLR 872		United Kingdom	circa 1981	LexisNexis / Westlaw
Hughes v Bank of New Zealand	[1938] AC 366		United Kingdom	circa 1938	LexisNexis / Westlaw
2 Act 1915	2 Act 1915		United Kingdom	circa 1915

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