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A Property Co v H M Inspecvtor Of Taxes   flag 

[2004] UKSC SPC00433
United Kingdom Supreme Court
United Kingdom
5th October, 2004

Legislation Cited

Legislation Name Provision
Finance Act 1963 s15
1988 Act s15

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lord Atkin; Great Peace Shipping Ltd v Tsarlines Salvage (International) Ltd [2002] QB 679 United Kingdom circa 2002 LexisNexis / Westlaw flag 3
BHP Petroleum Great Britain Ltd v Chesterfield Properties Ltd [2002] Ch 194 Court of Chancery United Kingdom circa 2002 LexisNexis / Westlaw flag 2
Rosen v Trustees of Camden Charities [2001] 2 All ER 399 United Kingdom circa 2001 LexisNexis flag 3
Inland Revenue Commissioners v John Lewis Properties Plc [2001] EWHC 409 High Court of England and Wales United Kingdom - England and Wales circa 2001 BAILII flag
Lverpool Diocese v Goldberg [2001] 1 WLR 2337 United Kingdom circa 2001 LexisNexis / Westlaw flag 36
Bruton v London & Quadrant Housing Trust [1999] UKHL 26; [2000] 1 AC 406; [1999] 3 All ER 481; [1999] 3 WLR 150 House of Lords United Kingdom 24 Jun 1999 BAILII flag 60
Commissioner of Inland Revenue v Wattie [1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639 Privy Council United Kingdom 29 Oct 1998 BAILII flag 18
Investors Compensation Scheme Ltd v West Bromwich Building Society [1997] UKHL 28; [1998] 1 All ER 98; [1998] 1 WLR 896; [1998] 1 BCLC 493; [1997] PNLR 541; 10 Page 913 House of Lords United Kingdom 19 Jun 1997 BAILII flag 2528
Prudential Assurance v London Residuary Body [1992] AC 386 United Kingdom circa 1992 LexisNexis / Westlaw flag 4
City of London Corporation v Fell; Herbert Duncan Ltd v Cluttons (a firm) [1993] QB 589; [1993] 2 All ER 449; (1992) 65 P & CR 229; [1993] 2 WLR 710; [1993] 1 EGLR 93; (1992) 91 LGR 151 United Kingdom circa 1992 LexisNexis / Westlaw flag 9
Lawson v Johnson Matthey plc (1992) 65 Tax Cas 39 United Kingdom circa 1992 flag 2
Graham v Pitkin [1992] 1 WLR 403 United Kingdom circa 1992 LexisNexis / Westlaw flag 7
J Sainsbury PLC v O'Connor (Inspector of Taxes) [1991] 1 WLR 963 United Kingdom circa 1991 LexisNexis / Westlaw flag 27
Javad v Aqil [1990] EWCA Civ 1; [1991] 1 All ER 243; [1991] 1 WLR 1007; 61 P & CR 164 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 1990 BAILII flag 37
Bray v Best [1989] 1 WLR 167 United Kingdom circa 1989 LexisNexis / Westlaw flag 5
Bradshaw v Pawley [1979] 3 All ER 273; [1980] 1 WLR 10 United Kingdom circa 1979 LexisNexis flag 11
Tucker v Granada Motorway Services Ltd (1979) 53 Tax Cas 92 United Kingdom circa 1979 flag 11
United Scientific Holdings Ltd v Burnley Borough Council [1978] AC 904; [1977] 2 All ER 62; [1977] 2 WLR 806 United Kingdom circa 1978 LexisNexis / Westlaw flag 258
Scala House & District Property Ltd v Forbes [1974] QB 575; (1973) 3 All ER 308 United Kingdom circa 1974 LexisNexis / Westlaw flag 27
Heather v PE Consulting Group Ltd (1972) 48 Tax Cas 293 United Kingdom circa 1972 flag 9
Gage v Gage [1966] Ch 236 Court of Chancery United Kingdom circa 1966 LexisNexis / Westlaw flag 3
Re King [1963] 1 Ch 459 Court of Chancery United Kingdom circa 1963 LexisNexis / Westlaw flag 36
Carson v Cheyney's Executors [1959] AC 412 United Kingdom circa 1959 LexisNexis / Westlaw flag 8
Cornish v Brook Green Laundry Ltd [1959] 1 QB 394 United Kingdom circa 1959 LexisNexis / Westlaw flag 5
Bradbury v Arnold (1957) 37 Tax Cas 665 United Kingdom circa 1957 flag 2
Stainer's Executors v Purchase [1952] AC 280; 32 Tax Cas 367 United Kingdom circa 1952 LexisNexis / Westlaw flag 13
Marcroft Wagons Ltd v Smith [1951] 2 KB 496; (1951) 2 All ER 271 United Kingdom circa 1951 LexisNexis / Westlaw flag 20
Hallstroms Pty Ltd v FCT [1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436 High Court of Australia Australia - Commonwealth 7 Oct 1946 AustLII flag 305
Paton v Inland Revenue Commissioners [1938] AC 341; 21 Tax Cas 626 United Kingdom circa 1938 LexisNexis / Westlaw flag 16
Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266 House of Lords United Kingdom 4 Apr 1930 BAILII flag 40
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
Martin v Lowry; Martin v Commissioners of Inland Revenue [1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297 United Kingdom circa 1926 LexisNexis / Westlaw flag 23
Ryall v Hoare [1923] 2 KB 447; 8 Tax Cas 521 United Kingdom circa 1923 LexisNexis / Westlaw flag 19
Brown v National Provident Association [1921] 2 AC 221 United Kingdom circa 1921 LexisNexis / Westlaw flag 1
Walsh v Lonsdale [1882] UKLawRpCh 85; (1882) 21 Ch D 9; 46 LT 858; (1881) 51 All ER Rep Ext 1690; 52 LJCh 2 United Kingdom 29 Mar 1882 CommonLII flag 284
Attorney-General v Black [1871] UKLawRpExch 31; 6 Exch 308; 12 SCLR 466 Court of Exchequer United Kingdom - Scotland 17 Jun 1871 CommonLII flag 6
Parkin v Thorold [1852] EngR 535; 3 LRCh App 496; (1852) 16 Beav 59; 51 ER 698; 9 Eq 51; 21 WR 570 Rolls Court United Kingdom 29 Apr 1868 CommonLII flag 31
Minsham Properties Ltd v Price 63 Tax Cas 570 United Kingdom circa 1992 flag 2
Alloway v Phillips 53 Tax Cas 370 United Kingdom circa 1992 flag 1
Campbell v CIR 45 Tax Cas 427 United Kingdom circa 1992 flag 4
Mitchell and Edon v Ross 40 Tax Cas 11 United Kingdom circa 1992 flag 3
Hobbs v Hussey 24 Tax Cas 153 United Kingdom circa 1992 flag 1

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