Commissioners of Inland Revenue v Scottish Provident Institution

Core Citations

RESUELVE RECURSO

• Commissioners of Inland Revenue v Scottish Provident Institution

REPORTED OPINION OF in

• [2003] STC 1035
• [2004] BTC 105

CITED in

• Campbell v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Scottish Provident Institution

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Scottish Provident Institution

This document cites

• MacNiven v Westmoreland Investments Ltd
• Luke v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• HSBC Life (UK) Ltd v Stubbs ; Nationwide Life Ltd v Crisp ; Abbey Life Assurance Company Ltd
• Jenks v Dickinson (Inspector of Taxes)
• Chevron U.K. Ltd v Commissioners of Inland Revenue
• Finance Act 1994
• Finance Act 1996