Esso Petroleum Company Ltd v Ministry of Defence

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-93
• Income and Corporation Taxes Act 1970 - Articles : S-107
• Income and Corporation Taxes Act 1970 - Articles : SCH-5

REFERS TO

• Bourne v Norwich Crematorium Ltd
• Henning v Church of Jesus Christ of Latter-Day Saints
• Commissioners of Inland Revenue v Bew; Commissioners of Inland Revenue v Westbury

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• Lush v Coles
• Re Smithers. Watts v Smithers
• Clerical, Medical, and General Life Assurance Society v Carter

REPORTED OPINION OF in

• [1989] BTC 500
• [1990] 1 All ER 163
• 62 TC 253

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• [1989] 3 WLR 1129
• [1990] CH 163

CONSIDERED in

• First Nationwide v HM Revenue and Customs
• Memec Plc v Commissioners of Inland Revenue
• Memec Plc v The Commissioners of Inland Revenue

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• Memec Plc v Commissioners of Inland Revenue

REFERRED in

• Re A Debtor (No. 50A-SD-1995)

CITED in

• PA Holdings Ltd v HM Revenue and Customs
• PA Holdings Ltd v HM Revenue and Customs

This document cites

• Henning v Church of Jesus Christ of Latter-Day Saints
• Henning v Church of Jesus Christ of Latter-Day Saints
• Commissioners of Inland Revenue v Bew; Commissioners of Inland Revenue v Westbury
• Lush v Coles
• Bourne v Norwich Crematorium Ltd



See all quotations

• Clerical, Medical, and General Life Assurance Society v Carter
• Re Smithers. Watts v Smithers
• Income and Corporation Taxes Act 1988
• Consolidated Fund Act 1816
• Finance Act 1988
• Income and Corporation Taxes Act 1970