Comissioners of Inland Revenue v Scottish Provident Institution

Core Citations

REPORTED OPINION OF in

• [2004] SC 135

This document cites

• Commissioners of Customs and Excise v Blom-Cooper
• Furniss v Dawson; Murdoch v Dawson
• MacNiven v Westmoreland Investments Ltd
• Luke v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Edwards (Inspector of Taxes) v Bairstow
• Jenks v Dickinson (Inspector of Taxes)
• Chevron U.K. Ltd v Commissioners of Inland Revenue
• Finance Act 1994
• Finance Act 1996