Bibby (Inspector of Taxes) v Prudential Assurance Company Ltd ; Oakes (Inspector of Taxes) v Equitable Life Assurance Society

Core Citations

RESUELVE RECURSO

• Bibby (Inspector of Taxes) v Prudential Assurance Company Ltd ; Oakes (Inspector of Taxes) v Equitable Life Assurance Society

FOLLOWS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Chevron U.K. Ltd v Commissioners of Inland Revenue

AFFIRMS

• Bibby (Inspector of Taxes) v Prudential Assurance Company Ltd ; Oakes (Inspector of Taxes) v Equitable Life Assurance Society

REPORTED OPINION OF in

• 17/05/2000 Times Law Reports
• [2000] STC 459
• [2000] BTC 158

CITED in

• DMWSHNZ Ltd v Revenue and Customs Commissioners
• HM Revenue and Customs v RJ Taylor

REFERRED in

• Nicholas Barnes v The Commissioners for HM Revenue and Customs

CONSIDERED in

• Strand Futures and Options Ltd v Vojak

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Municipal Mutual Insurance, Ltd v Hills (Inspector of Taxes)



See all quotations

• Whitney v Commissioners of Inland Revenue
• Kensington Income Tax Commissioners v Aramayo
• Bibby (Inspector of Taxes) v Prudential Assurance Company Ltd ; Oakes (Inspector of Taxes) v Equitable Life Assurance Society
• NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Chevron U.K. Ltd v Commissioners of Inland Revenue
• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1989
• Finance Act 1995
• Taxation of Chargeable Gains Act 1992
• Taxes Management Act 1970
• Finance Act 1997
• Finance Act 1982
• Companies Act 1985
• General and Special Commissioners (Amendment of Enactments) Regulations 1994