Camas Plc v Atkinson (Inspector of Taxes)

Core Citations

CONSIDERS

• London County Freehold and Leasehold Properties, Ltd v Sweet (HM Inspector of Taxes)
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)

[See more]

• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)

REFERS TO

• Hibernian Insurance Ltd v Inspector of Taxes
• Capital and National Trust v Golder

RESUELVE RECURSO

• Camas Plc v Atkinson (Inspector of Taxes)

APPLIES

• Sun Life Assurance Society v Davidson

CONSIDERS

• Cunliffe v Goodman
• Edwards (Inspector of Taxes) v Bairstow
• Hoechst Finance Ltd v Gumbrell

[See more]

• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
• London County Freehold and Leasehold Properties Ltd v Sweet
• Income and Corporation Taxes Act 1988 - Articles : S-75
• Income and Corporation Taxes Act 1988 - Articles : S-77
• Income and Corporation Taxes Act 1988 - Articles : S-130
• Income and Corporation Taxes Act 1988 - Articles : S-6
• Taxation of Chargeable Gains Act 1992
• Income and Corporation Taxes Act 1988 - Articles : S-832
• Taxation of Chargeable Gains Act 1992 - Articles : S-8
• Income and Corporation Taxes Act 1988 - Articles : S-9
• Finance Act 1915 - Articles : S-14
• Income Tax Act 1918 - Articles : S-33

DISTINGUISHES

• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue

REFERRED in

• Dawson Group Plc v HM Revenue and Customs
• Centrica Overseas Holdings Ltd v Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• 06/05/2004 Daily Cases
• [27/05/2004] TLR 13
• [2004] BTC 190

[See more]

• [2004] 1 WLR 2392

APPLIED in

• Commissioners for HM Revenue and Customs v Centrica Overseas Holdings Ltd

This document cites

• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Camas Plc v Atkinson (Inspector of Taxes)
• Hibernian Insurance Ltd v Inspector of Taxes
• Sun Life Assurance Society v Davidson (Inspector of Taxes), ; Phoenix Assurance Company Ltd v Logan (Inspector of Taxes)
• Edwards (Inspector of Taxes) v Bairstow



See all quotations

• Capital and National Trust v Golder
• Sun Life Assurance Society v Davidson
• Cunliffe v Goodman
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• London County Freehold and Leasehold Properties Ltd v Sweet
• Hoechst Finance Ltd v Gumbrell
• Capital and National Trust, Ltd v Golder (HM Inspector of Taxes)
• London County Freehold and Leasehold Properties, Ltd v Sweet (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Income Tax Act 1918
• Taxation of Chargeable Gains Act 1992
• Finance Act 1915
• Income Tax Act 1918
• Taylor (Inspector of Taxes) v MEPC Holdings Ltd