Ensign Tankers (Leasing) Ltd v Stokes

Core Citations

CONSIDERS

• Finance Act 1971 - Articles : S-41
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

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• Overseas Containers (Finance) Ltd v Stoker

APPLIES

• Thomson v Gurneville Securities Ltd
• Lupton v F.A. & A.B. Ltd

REPORTED OPINION OF in

• TC Leaflet No 3193
• TC Leaflet No 3193
• [1989] STC 705

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• [1989] 1 WLR 1222
• TC Leaflet No 3193
• [1989] BTC 410

REFERRED in

• Barclays Mercantile Industrial Finance Ltd v Melluish
• MBMSB (formerly known as DCMSB) v Ketua Pengarah Hasil Dalam Negeri
• David McClean and Others v Andrew Thornhill KC

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• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs

CITED in

• TC03545: Acornwood LLP and related appeals
• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd

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• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• MacNiven v Westmoreland Investments Ltd

CONSIDERED in

• Airspace Investments Ltd v Moore
• AXA S.A. v Genworth Financial International Holdings, LLC
• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)

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• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Patrick Degorce v The Commissioners for HM Revenue and Customs
• Tower MCashback LLP v HM Revenue and Customs
• Ensign Tankers (Leasing) Ltd v Stokes

APPEAL RESOLVED in

• Ensign Tankers (Leasing) Ltd v Stokes

REVERSED in

• Ensign Tankers (Leasing) Ltd v Stokes

This document cites

• Wood Preservation Ltd v Prior
• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• Reed v Nova Securities Ltd
• Finsbury Securities Ltd v Commissioners of Inland Revenue



See all quotations

• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Overseas Containers (Finance) Ltd v Stoker
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Stokes v Costain Property Investments Ltd
• Commissioners of Inland Revenue v Duke of Westminster
• 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
• Church of England Building Society v Piskor
• Brown v Bullock
• Reed v Clark
• Young v Phillips
• Newton v Commissioner of Taxation of Australia
• Thomson v Gurneville Securities Ltd
• Iswera v Inland Revenue Commissioner
• Stokes v Costain Property Investments Ltd
• The Commissioners of Inland Revenue v Livingston and Others
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Partnership Act 1890
• Finance Act 1971
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Capital Allowances Act 1968
• Finance Act 1970