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Balloon Promotions Ltd v Revenue and Customs   flag 

[2006] UKSPC SPC00524
United Kingdom Special Commissioners of Income Tax
United Kingdom
3rd March, 2006

Legislation Cited

Legislation Name Provision
Finance Act 1992
Finance Act 1995

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Spectrum Plus Ltd (in liq), Re; National Westminster Bank plc v Spectrum Plus Ltd [2005] UKHL 41; [2005] 4 All ER 209; [2005] 3 WLR 58; [2005] All ER (D) 368; [2005] 2 BCLC 269; [2005] BCC 694; [2005] 2 Lloyds Rep 275; [2005] 2 AC 680 House of Lords United Kingdom circa 2005 BAILII flag 63
MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311 United Kingdom circa 2003 LexisNexis / Westlaw flag 107
Agnew v Commissioner of Inland Revenue [2001] UKPC 28; [2001] 2 AC 710; [2001] All ER 21; [2001] Lloyds Rep Bank 251; [2001] 2 BCLC 188; [2001] BCC 259; [2001] 3 WLR 454 Privy Council United Kingdom 5 Jun 2001 BAILII flag 108
Scandecor Development v Scandecor Marketing [1999] FSR 26 United Kingdom circa 1999 flag 13
Reckitt & Colman Products Ltd v Borden Inc (Jif Lemon case) [1990] UKHL 12; [1990] 1 All ER 873; [1990] 1 WLR 491; (1990) 17 IPR 1; [1990] RPC 341 House of Lords United Kingdom 8 Feb 1990 BAILII flag 489
Kirby v Thorn EMI [1988] 2 All ER 947; [1988] 1 WLR 445 United Kingdom circa 1988 LexisNexis flag 19
Street v Mountford [1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318 House of Lords United Kingdom 2 May 1985 BAILII flag 319
Stanton (Inspector of Taxes) v Drayton Commercial Investment Co Ltd [1983] 1 AC 501 United Kingdom circa 1983 LexisNexis / Westlaw flag 8
Booth v Buckwell (1980) 53 Tax Cas 425 United Kingdom circa 1980 flag 3
American Leaf Blending Co v Director General of Inland Revenue [1978] 3 All ER 621 United Kingdom circa 1978 LexisNexis flag 1
Heather (HM Inspector of Taxes) v P-E Consulting Group Ltd [1972] 3 WLR 833 United Kingdom circa 1972 LexisNexis / Westlaw flag 1
RJ Reuter Co Ld v Mulhens [1954] Ch 50 Court of Chancery United Kingdom circa 1954 LexisNexis / Westlaw flag 17
Re Pszon [1946] 2 DLR 507 circa 1946 3
Whiteman Smith Motor Co v Chaplin [1934] 2 KB 35 United Kingdom circa 1934 LexisNexis / Westlaw flag 25
IRC v Westleigh Estates Co Ltd (1924) 12 Tax Cas 656 United Kingdom circa 1924 flag 2
Herbert Morris Ltd v Saxelby [1916] 1 AC 688; [1916-17] All ER 305 United Kingdom circa 1916 LexisNexis / Westlaw flag 371
Commissioners of Inland Revenue v Earl Fitzwilliam [1913] UKLawRpKQB 97; [1913] 2 KB 593 United Kingdom 23 May 1913 CommonLII flag 3
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd [1901] UKLawRpAC 20; [1901] AC 217 United Kingdom 20 May 1901 CommonLII flag 272
Trego v Hunt [1895] UKLawRpAC 49; [1895] UKLawRpCh 20; [1896] AC 7; [1895] 1 Ch 462; 73 LT 514; 44 WR 225; 65 LJCh 1; 12 Rul Cas 442 United Kingdom 20 Feb 1895 CommonLII flag 128
Pinto v Badman (1891) 8 RPC 181 circa 1891 31
Wedderburn v Wedderburn [1856] EngR 367; 22 Beav 84; 52 ER 1039 Rolls Court United Kingdom circa 1856 CommonLII flag 16
Potter v The Commissioners of Inland Revenue [1854] EngR 645; 10 Exch 147; 23 LJEx 345; 156 ER 392 Court of Exchequer United Kingdom circa 1854 CommonLII flag 30
England v Downs [1842] EngR 1203; 49 ER 829; (1842) 6 Beav 269 Rolls Court United Kingdom circa 1842 CommonLII flag 8
Cruttwell v Lye [1810] EngR 542; 17 Ves 335; 34 ER 129; (1810) 17 Ves Jr 335; 1 Rose 123 Court of Chancery United Kingdom circa 1810 CommonLII flag 35

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