Deeny v Gooda Walker Ltd (No. 2)

Core Citations

---

CONSIDERS

• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise

[See more]

• The Commissioners of Inland Revenue v Newcastle Breweries, Ltd

REFERS TO

• Lewis v Daily Telegraph Ltd; Rubber Improvement Ltd v Daily Telegraph Ltd; Rubber Improvement Ltd v Associated Newspapers Ltd
• Donald Fisher (Ealing) Ltd v Spencer (HM Inspector of Taxes)
• Higgs v Olivier

[See more]

• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• R v British Columbia Fir and Cedar Lumber Company Ltd

RESUELVE RECURSO

• Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others

AFFIRMS

• Deeny v Gooda Walker Ltd (No. 2)

CITES

• Donald Fisher (Ealing) Ltd v Spencer (HM Inspector of Taxes)

CONSIDERS

• Higgs v Olivier
• London and Thames Haven Oil Wharves Ltd v Attwooll
• Green (Inspector of Taxes) v J Gliksten & Son Ltd

[See more]

• Finance Act 1993 - Articles : S-171
• Finance Act 1993 - Articles : S-184
• Finance Act 1993
• Finance Act 1973

DISTINGUISHES

• Lewis v Daily Telegraph Ltd; Rubber Improvement Ltd v Daily Telegraph Ltd; Rubber Improvement Ltd v Associated Newspapers Ltd
• British Transport Commission v Gourley

REPORTED OPINION OF in

• [1996] UKHL J0307-1
• (1996) 5 Re LR 43
• (1996) 5 Re LR 43

[See more]

• 195 NR 63
• 68 TC 458
• (1996) 5 Re LR 43
• [1996] STC 299
• [1996] 1 All ER 933
• [08/03/1996] TLR 6
• [1996] BTC 144
• [1996] 1 WLR 426

CITED in

• Lord Napier v R F Kershaw Ltd
• Jackson v Royal Bank of Scotland
• Napier and Ettrick (Lord) v R F. Kershaw Ltd

[See more]

• Auden McKenzie (Pharma Division) Ltd v Amit Patel

REFERRED in

• Pertemps Recruitment Partnership Ltd v HM Revenue and Customs
• Society of Lloyd's v Woodard [ChD]
• Commissioners of Inland Revenue v John Lewis Properties Ltd

CONSIDERED in

• Able (UK) Ltd v HM Revenue and Customs

This document cites

---

• British Transport Commission v Gourley
• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• Lewis v Daily Telegraph Ltd; Rubber Improvement Ltd v Daily Telegraph Ltd; Rubber Improvement Ltd v Associated Newspapers Ltd
• Commissioners of Inland Revenue v Newcastle Breweries Ltd
• London and Thames Haven Oil Wharves Ltd v Attwooll



See all quotations

• Higgs v Olivier
• Donald Fisher (Ealing) Ltd v Spencer (HM Inspector of Taxes)
• Donald Fisher (Ealing) Ltd v Spencer (HM Inspector of Taxes)
• The Commissioners of Inland Revenue v Newcastle Breweries, Ltd
• Higgs v Olivier
• R v British Columbia Fir and Cedar Lumber Company Ltd
• Deeny and Others v Gooda Walker Ltd (in voluntary liquidation) and Others
• Lewis v Daily Telegraph Ltd; Rubber Improvement Ltd v Daily Telegraph Ltd; Rubber Improvement Ltd v Associated Newspapers Ltd
• Georgiou and Another (t/a Marios Chippery) v Commissioners of Customs and Excise
• Deeny v Gooda Walker Ltd (No. 2)
• Green (Inspector of Taxes) v J Gliksten & Son Ltd
• ARBUTHNOTT and Others v FAGAN and FELTRIM UNDERWRITING AGENCIES Ltd and Others and Two Other Actions (1st Appeal) ARBUTHNOTT and Others v FAGAN and FELTRIM UNDERWRITING AGENCIES Ltd and Others and Two
• Finance Act 1973
• Finance Act 1993