Commissioners of Inland Revenue v John Lewis Properties Ltd

Core Citations

---

CONSIDERS

• Atherton v British Insulated and Helsby Cables Ltd
• Glenboig Union Fireclay Company Ltd v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd

[See more]

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Inland Revenue Commissioners v John Lewis Properties Plc
• Furniss v Dawson; Murdoch v Dawson
• Barclays Bank Plc and Others v British and Commonwealth Holdings Plc
• Charterhouse Investment Trust Ltd v Tempest Diesels Ltd
• West Midland Baptist (Trust) Association (Inc.) v Birmingham Corporation
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Jones v Leeming
• Commissioners of Inland Revenue v British Salmson Aero Engines, Ltd
• Nethersole v Withers (HM Inspector of Taxes)
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Inland Revenue Commissioner v Wattie
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Hallstroms Pty Ltd v Federal Commissioner of Taxation
• Greyhound Racing Association (Liverpool)Ltd v Cooper (HM Inspector of Taxes)

REFERS TO

• Raja's Commercial College v Gian Singh & Co Ltd
• Commissioners of Inland Revenue v Paget. Paget v Commissioners of Inland Revenue
• Deeny v Gooda Walker Ltd (No. 2)

[See more]

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Vallambrosa Rubber Company Ltd v Farmer

DOES NOT FOLLOW

• Paget v Commissioners of Inland Revenue

RESUELVE RECURSO

• Inland Revenue Commissioners v John Lewis Properties Plc

APPLIES

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue

CITES

• London and Thames Haven Oil Wharves Ltd v Attwooll
• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society

[See more]

• Jones v Leeming
• West Midland Baptist (Trust) Association (Inc.) v Birmingham Corporation

CONSIDERS

• Commissioner of Inland Revenue v Wattie
• Atherton v British Insulated and Helsby Cables Ltd
• Earl Haig's Trustees v Inland Revenue

[See more]

• Withers (HM Inspector of Taxes) v Nethersole
• McClure v Petre
• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Re McGuckian (No 1)
• Lowe v J. W. Ashmore Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• Taxation of Chargeable Gains Act 1992 - Articles : S-21
• Law of Property Act 1925 - Articles : S-141
• Finance Act 2000
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952 - Articles : S-122
• Companies Act 1985 - Articles : S-151
• Finance Act 1999
• Companies Act 1948 - Articles : S-54
• Finance Act 2000 - Articles : S-110
• Finance Act 1988

CITED in

• CBRE Loan Servicing Ltd v Gemini (Eclipse 2006–3) Plc and Others
• TC03396: Howden Joinery Group Plc
• TC03545: Acornwood LLP and related appeals

CONSIDERED in

• Dyco Hotels Pty Ltd and Others v Laundy Hotels (Quarry) Pty Ltd
• Able (UK) Ltd v HM Revenue and Customs
• Able (UK) Ltd v HM Revenue and Customs

[See more]

• Commissioner of Inland Revenue v Vector Ltd
• Foot Locker Retail Ireland Ltd v Percy Nominees Ltd
• Laundy Hotels (Quarry) Pty Ltd v Dyco Hotels Pty Ltd

REFERRED in

• Adhinath Singh Lutchumun (Appellants) Director General of the Mauritius Revenue Authority (Respondent) Director General of the Mauritius Revenue Authority (Appellant) Adhinath Singh Lutchumun (Respondents)
• The Tropical Zoo Ltd v The Mayor and Burgesses of the London Borough of Hounslow
• Foot Locker Retail Ireland Ltd v Percy Nominees Ltd

[See more]

• Foot Locker Retail Ireland Ltd v Percy Nominees Ltd

REPORTED OPINION OF in

• [1993] 2 EGLR 77
• 20/12/2002 Daily Cases
• [2003] STC 117

[See more]

• [16/01/2003] TLR 1
• [2003] CH 513
• [2003] 2 WLR 1196
• [2003] BTC 127

This document cites

---

• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• Strick v Regent Oil Company Ltd ; Regent Oil Company Ltd v Commissioners of Inland Revenue
• West Midland Baptist (Trust) Association (Inc.) v Birmingham Corporation
• Deeny v Gooda Walker Ltd (No. 2)
• MacNiven v Westmoreland Investments Ltd



See all quotations

• Barclays Bank Plc and Others v British and Commonwealth Holdings Plc
• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Atherton v British Insulated and Helsby Cables Ltd
• Van Den Berghs Ltd v Clark (Inspector of Taxes)
• Jones v Leeming
• London and Thames Haven Oil Wharves Ltd v Attwooll
• Commissioners of Inland Revenue v Paget. Paget v Commissioners of Inland Revenue
• Henry Jones (Ixl) Ltd v Federal Commissioner of Taxation
• Paget v Commissioners of Inland Revenue
• Lowe v J. W. Ashmore Ltd
• Inland Revenue Commissioner v Wattie
• Furniss v Dawson; Murdoch v Dawson
• McClure v Petre
• Earl Haig's Trustees v Inland Revenue
• Jones v Leeming
• Inland Revenue Commissioners v John Lewis Properties Plc
• Withers (HM Inspector of Taxes) v Nethersole
• Commissioners of Inland Revenue v British Salmson Aero Engines Ltd ; British Salmson Aero Engines Ltd v Commissioners of Inland Revenue
• Charterhouse Investment Trust Ltd v Tempest Diesels Ltd
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Commissioner of Inland Revenue v Wattie
• Nethersole v Withers (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation
• Commissioners of Inland Revenue v British Salmson Aero Engines, Ltd
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Hallstroms Pty Ltd v Federal Commissioner of Taxation