Commissioners of Inland Revenue v Burmah Oil Company Ltd

Core Citations

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CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer

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• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)

CONSIDERS

• Finance Act 1965
• Finance Act 1965 - Articles : S-84
• Income and Corporation Taxes Act 1970 - Articles : S-273

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• Finance Act 1965 - Articles : S-22
• Finance Act 1965 - Articles : SCH-7

RESUELVE RECURSO

• Commissioners of Inland Revenue v Burmah Oil Company Ltd

REVERSES

• Commissioners of Inland Revenue v Burmah Oil Company Ltd

REPORTED OPINION OF in

• [1981] UKHL J1203-3
• [1982] STC 30
• [1982] BTC 56

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• 1982 SC HL 114

CONSIDERED in

• Guru Paran Chandrasekaran Rathbone Trust Company Sa v Deloitte & Touche Wealth Management Ltd
• Re McGuckian (No 1)
• Comptroller of Stamps Vashwick (Vic) No 4 Pty Ltd

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• Carreras Group Ltd v Stamp Commissioner
• The Stamp Commissioner v Carreras Group Ltd
• The Right Honourable Joyce Elizabeth and Others v Commissioners of Inland Revenue
• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)
• Bj v Mj Hsbc Trustees (ci) Ltd (as Trustees of The Mj No.1 Settlement) (and Further as Trustees of The Mj No.2 Settlement) (2nd and 3rd Respondents)
• New Angel Court Ltd v Adam (Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Carreras Group Ltd v Stamp Commissioner
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd
• Furniss v Dawson; Murdoch v Dawson
• New Angel Court Ltd v Adam (Inspector of Taxes)
• Tower MCashback LLP v HM Revenue and Customs
• MacNiven v Westmoreland Investments Ltd
• Bauhuis Coating International Ltd v the Board of Inland Revenue

REFERRED in

• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
• John v Federal Commissioner of Taxation
• Piggott (Inspector of Taxes) v Staines Investments Ltd

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• Hatton and Others v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Faith Construction Ltd
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Schofield v HMRC
• Mayes v HM Revenue and Customs
• Sherdley v Sherdley
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Re McGuckian (No 1)
• Reed v Nova Securities Ltd
• Carver v Duncan
• UBS AG and Another v Revenue and Customs Commissioners
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• Matrix Securities Ltd v Commissioners of Inland Revenue

APPLIED in

• Ingram v Commissioners of Inland Revenue
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Berry v HMRC

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• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

CITED in

• Bromarin AB and Another v IMD Investments Ltd
• Astall and Another v HM Revenue and Customs
• Icebreaker 1 LLP v HMRC

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• Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation

FOLLOWED in

• Schofield v HMRC

DISTINGUISHED in

• MacNiven v Westmoreland Investments Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

This document cites

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• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd



See all quotations

• Finance Act 1965
• Income and Corporation Taxes Act 1970