Ensign Tankers (Leasing) Ltd v Stokes

Core Citations

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CONSIDERS

• Thomas Gerrard Chevalier en le commen Bank informe pur le Roigne & luy
• Furniss v Dawson; Murdoch v Dawson
• Reed v Nova Securities Ltd

[See more]

• Lupton v F.A. & A.B. Ltd
• Un R N. esteant seisi de terres in use in consideration de Marriage d'estre eu
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Sharkey (Inspector of Taxes) v Wernher
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Lupton v F.A. & A.B. Ltd
• Reed v Nova Securities Ltd
• Overseas Containers (Finance) Ltd v Stoker
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Ensign Tankers (Leasing) Ltd v Stokes

REFERS TO

• THE RELIGIOUS TRACT and BOOK SOCIETY of SCOTLAND v FORBES (Surveyor of Taxes)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Furniss v Dawson; Murdoch v Dawson

[See more]

• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Floor v Davis
• Overseas Containers (Finance) Ltd v Stoker
• Reed v Nova Securities Ltd
• Commissioner of Inland Revenue v Challenge Corporation Ltd
• Iswera v Inland Revenue Commissioner
• Black Nominees Ltd v Nicol

RESUELVE RECURSO

• Ensign Tankers (Leasing) Ltd v Stokes

VARIES

• Ensign Tankers (Leasing) Ltd v Stokes

APPLIES

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

ACLARA

• Commissioners of Inland Revenue v Duke of Westminster

CONSIDERS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Finance Act 1971 - Articles : S-41
• Limited Partnerships Act 1907

[See more]

• Income and Corporation Taxes Act 1970 - Articles : S-155
• Income and Corporation Taxes Act 1970 - Articles : S-274
• Finance Act 1965
• Income Tax Act 1952 - Articles : S-341

DISTINGUISHES

• Lupton v F.A. & A.B. Ltd

REPORTED OPINION OF in

• [1992] UKHL J0312-2
• [1992] 2 All ER 275
• (1992) 146 NR 16

[See more]

• [1992] STC 226
• [1992] BTC 110
• [17/03/1992] TLR 1
• 64 TC 617
• [1992] 1 AC 655
• [1992] 2 WLR 469

CONSIDERED in

• Sonenco (No 87) Pty Ltd v Federal Commissioner of Taxation
• Re McGuckian (No 1)
• Matrix Securities Ltd v Theodore Goddard (A Firm) and Another

[See more]

• MacNiven v Westmoreland Investments Ltd
• R v Commissioners of Inland Revenue, ex parte Matrix Securities Ltd
• Commissioners of Inland Revenue v Willoughby
• R v Commissioners of Inland Revenue (ex parte Matrix Securities Ltd)
• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)
• Commissioners of Inland Revenue v Peter Geoffrey Willoughby
• Mayes v HM Revenue and Customs
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Tower MCashback LLP v HM Revenue and Customs
• New Angel Court Ltd v Adam (Inspector of Taxes)
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Matrix Securities Ltd v Commissioners of Inland Revenue
• Tower MCashback LLP v HM Revenue and Customs
• The Commissioners of HM’s HM Revenue and Customs v Dempster (t/a Boulevard)
• Underwood v HM Revenue and Customs
• Snell v HMRC
• The Brain Disorders Research Ltd Partnership v The Commissioners for HM Revenue and Customs
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Mayes v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd
• New Angel Court Ltd v Adam (Inspector of Taxes)
• Tower MCashback LLP v HM Revenue and Customs
• Kirkham v Williams (Inspector of Taxes)
• David McClean and Others v Andrew Thornhill QC

REFERRED in

• Whittles (Inspector of Taxes) v Uniholdings Ltd
• Sbsb v Dgir
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

[See more]

• London Luton Hotel Bpra Property Fund LLP v The Commissioners for HM Revenue and Customs
• Cartref Care Home Ltd and Others, R v Commissioners for HM Revenue and Customs
• Commissioners of Inland Revenue v Willoughby
• Thornton and Another v Revenue Commissioners
• AXA S.A. v Genworth Financial International Holdings, LLC
• Matrix Securities Ltd v Commissioners of Inland Revenue
• Airspace Investments Ltd v Moore
• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• Patrick Degorce v The Commissioners for HM Revenue and Customs

CITED in

• TC03816: Anthony Hancock and other
• A Beneficiary v Commissioners of Inland Revenue
• Smith (Inspector of Taxes) v Abbott and related appeals; Fitzpatrick v Inland Revenue Commissioners (No 2) and related appeals

[See more]

• TC03562: William Ferguson
• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• M.S.R (Pakistan) v The International Protection Appeals Tribunal ; M.S. v The International Protection Appeals Tribunal
• MacNiven v Westmoreland Investments Ltd
• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs

RELIED UPON in

• David McClean and Others v Andrew Thornhill KC

This document cites

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• Furniss v Dawson; Murdoch v Dawson
• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• Reed v Nova Securities Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Overseas Containers (Finance) Ltd v Stoker
• Floor v Davis
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ensign Tankers (Leasing) Ltd v Stokes
• Commissioners of Inland Revenue v Duke of Westminster
• Reed v Nova Securities Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Sharkey (Inspector of Taxes) v Wernher
• Reed v Nova Securities Ltd
• Black Nominees Ltd v Nicol
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Furniss v Dawson; Murdoch v Dawson
• THE RELIGIOUS TRACT and BOOK SOCIETY of SCOTLAND v FORBES (Surveyor of Taxes)
• Iswera v Inland Revenue Commissioner
• Ensign Tankers (Leasing) Ltd v Stokes
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Overseas Containers (Finance) Ltd v Stoker
• Commissioner of Inland Revenue v Challenge Corporation Ltd
• Lupton v F.A. & A.B. Ltd
• Un R N. esteant seisi de terres in use in consideration de Marriage d'estre eu
• Thomas Gerrard Chevalier en le commen Bank informe pur le Roigne & luy
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Income Tax Act 1952
• Finance Act 1965
• Finance Act 1971
• Income and Corporation Taxes Act 1970
• Limited Partnerships Act 1907