Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Reed International Ltd v Commissioners of Inland Revenue

REFERS TO

• Agricultural Mortgage Corporation Ltd v Commissioners of Inland Revenue
• Reed International Ltd v Commissioners of Inland Revenue
• The Cleveleys Investment Trust Company (Unlimited) v Inland Revenue

CONSIDERS

• Finance Act 1971
• Finance Act 1965
• Finance Act 1965 - Articles : S-19

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• Finance Act 1965 - Articles : SCH-6

RESUELVE RECURSO

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• TC Leaflet No 2675
• [1978] UKHL J0215-1
• TC Leaflet No 2675

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• [1978] 1 All ER 962
• 52 TC 281
• [1977] TC Leaflet No 2641
• [1978] 2 WLR 648
• [1978] STC 127
• 1978 SC HL 72
• [1978] AC 885

CITED in

• Whittles (Inspector of Taxes) v Uniholdings Ltd
• Whittles v Uniholdings Ltd (No. 2)
• National Mutual Life Association of Australia Ltd v Commissioner of Taxation (Cth)

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• DMWSHNZ Ltd v Revenue and Customs Commissioners
• Taras Nominees Pty Ltd as Trustee for the Burnley Street Trust v Commissioner of Taxation of the Commonwealth of Australia
• Lend Lease Custodian Pty Ltd v Deputy Commissioner of Taxation
• Couch (Inspector of Taxes) v Administrators of the estate of Caton, deceased
• Jerome v Kelly (Inspector of Taxes)

DISTINGUISHED in

• Booth (E. v) (Holdings) Ltd v Buckwell

CONSIDERED in

• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
• Goodbrand (Inspector of Taxes) v Loffland Brothers North Sea Inc.
• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

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• Pattison v Marine Midland Ltd
• Schofield v HMRC
• Taylor Clark International Ltd v Geoffrey Lewis (Hm Inspector of Taxes)
• Erle Howard Garner(HM Inspector of Taxes) v Pounds Shipowners and Shipbreakers Ltd
• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
• Michael Wymes v Revenue Commissioners
• Taylor Clark International Ltd v Lewis (Inspector of Taxes)
• O'Connell v Keleghan
• Taylor Clark International Ltd v Lewis (Inspector of Taxes)
• Furniss v Dawson; Murdoch v Dawson
• MacNiven v Westmoreland Investments Ltd
• O'Connell v Keleghan
• Hanrahan v Revenue Commissioner
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Spectros International Plc v Madden
• UBS AG and Another v Revenue and Customs Commissioners
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)
• Eilbeck (Inspector of Taxes) v Rawling
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

FOLLOWED in

• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)

REFERRED in

• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• HM Revenue and Customs v Collins
• Andrew Chappell v The Commissioners for HM Revenue and Customs

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• NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs
• Jerome v Kelly (Inspector of Taxes)
• Blackwell v Revenue and Customs Commissioners
• Hanrahan v Revenue Commissioner
• McSweeney v Mooney

APPLIED in

• Ramsay (W T) Ltd v Commissioners of Inland Revenue

This document cites

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• Reed International Ltd v Commissioners of Inland Revenue
• Agricultural Mortgage Corporation Ltd v Commissioners of Inland Revenue
• Public Trustee and Another v Commissioners of Inland Revenue
• The Cleveleys Investment Trust Company (Unlimited) v Inland Revenue
• Reed International Ltd v Commissioners of Inland Revenue



See all quotations

• Finance Act 1965
• Finance Act 1971