Clarke v British Telecom Pension Scheme Trustees

Core Citations

RESUELVE RECURSO

• Clarke v British Telecom Pension Scheme Trustees

CONSIDERS

• Income and Corporation Taxes Act 1988
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Davies v Shell Company of China Ltd

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• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly

DISTINGUISHES

• Cooper (Inspector of Taxes) v Stubbs

REFERS TO

• Cooper v C & J Clark Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Re McGuckian (No 1)

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• Emanuel (Lewis) & Son Ltd v White

APPLIES

• Iswera v Inland Revenue Commissioner

REPORTED OPINION OF in

• [1998] BTC 362
• 16/10/1998 Times Law Reports
• [1998] STC 1075

APPEAL RESOLVED in

• Clarke v British Telecom Pension Scheme Trustees

CONSIDERED in

• Trustees of Bt Pension Schemes & Others v Clark (Hm Inspector of Taxes)

This document cites

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Re McGuckian (No 1)
• Mersey Docks and Harbour Board v Lucas
• Edwards (Inspector of Taxes) v Bairstow
• Commissioners of Inland Revenue v Newcastle Breweries Ltd



See all quotations

• Sharkey (Inspector of Taxes) v Wernher
• Cooper (Inspector of Taxes) v Stubbs
• Imperial Tobacco Company (of Great Britain and Ireland) Ltd v Kelly
• Iswera v Inland Revenue Commissioner
• Cooper v C & J Clark Ltd
• Davies v Shell Company of China Ltd
• Emanuel (Lewis) & Son Ltd v White
• Brown v Richardson
• Income and Corporation Taxes Act 1988
• Finance Act 1970
• General and Special Commissioners (Amendment of Enactments) Regulations 1994