Commissioners of Inland Revenue v Burmah Oil Company Ltd

Core Citations

REPORTED OPINION OF in

• 54 TC 200

CITED in

• Whittles (Inspector of Taxes) v Uniholdings Ltd (No 3)
• Commissioners of Inland Revenue v McGuckian
• TC03562: William Ferguson

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• Bayfine UK v HM Revenue and Customs
• MacNiven v Westmoreland Investments Ltd
• UBS AG and Another v Revenue and Customs Commissioners
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Commissioners of Inland Revenue v Scottish Provident Institution

REFERRED in

• MacNiven v Westmoreland Investments Ltd
• Sbsb v Dgir
• Carreras Group Ltd v Stamp Commissioner

CONSIDERED in

• R v The Commissioners of Customs and Excise ex parte Emu Tabac Sarl The Man in Black Ltd John Anthony Cunningham
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Astall and Another v HM Revenue and Customs

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• Andrew Chappell v The Commissioners for HM Revenue and Customs
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Ensign Tankers (Leasing) Ltd v Stokes
• Carreras Group Ltd v Stamp Commissioner
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Re McGuckian (No 1)
• McGrath v McDermott
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• 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)
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Burmah Oil Company Ltd

REVERSED in

• Commissioners of Inland Revenue v Burmah Oil Company Ltd