First Nationwide v HM Revenue and Customs

Core Citations

---

RESUELVE RECURSO

• First Nationwide v HM Revenue and Customs

CITES

• HM Revenue and Customs v DCC Holdings (UK) Ltd
• Dalmia Dairy Industries Ltd v National Bank of Pakistan
• Governments Stock and Other Securities Investment Company Ltd v Christopher

[See more]

• Reid's Trustees v IRC
• Jenks v Dickinson (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• Marshall (Inspector of Taxes) v Kerr
• Memec Plc v Commissioners of Inland Revenue
• Mersey Docks and Harbour Board v Commissioners of Inland Revenue
• Parkasho v Singh
• Prospect Properties Ltd ((in Liquidation)) v McNeill
• Quayle Munro Ltd, Petitioners
• Re Hoare & Company Ltd and Reduced
• Baldeo G. Singh v The Board of Inland Revenue
• Re Spanish Prospecting Company

REFERS TO

• Re v.G.M. Holdings Ltd
• Re Turcan
• Hill (R A.) v Permanent Trustee Company of New South Wales Ltd

[See more]

• Baron Inchyra v Jennings (Inspector of Taxes)
• Wimpey (George) & Company Ltd v Commissioners of Inland Revenue
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Courtaulds Investments Ltd v Fleming

CONSIDERS

• Abbey National Building Society v Building Societies Commission
• Drown v Gaumont-British Picture Corporation Ltd
• Re Duff's Settlement; National Provincial Bank Ltd v Gregson

[See more]

• Esso Petroleum Company Ltd v Ministry of Defence
• MCC Proceeds Inc. v Bishopsgate Investment Trust Plc
• Verner v General and Commercial Investment Trust

APPLIES

• Rae v Lazard Investment Company Ltd

APPROVES

• Re Bates. Mountain v Bates

REPORTED OPINION OF in

• [2011] STC 1540
• [2011] BTC 1640

CONSIDERED in

• First Nationwide v HM Revenue and Customs

APPEAL RESOLVED in

• First Nationwide v HM Revenue and Customs

REFERRED in

• Beard v R & C Commissioners

This document cites

---

• MacNiven v Westmoreland Investments Ltd
• Wimpey (George) & Company Ltd v Commissioners of Inland Revenue
• McMillan Properties Pty Ltd v W C Penfold Ltd and Another
• Commissioners of Inland Revenue v Reid's Trustees
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)



See all quotations

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Marshall (Inspector of Taxes) v Kerr
• Parkasho v Singh
• Re Hoare & Company Ltd and Reduced
• Reid's Trustees v IRC
• Verner v General and Commercial Investment Trust
• Re Duff's Settlement; National Provincial Bank Ltd v Gregson
• Drown v Gaumont-British Picture Corporation Ltd
• Baron Inchyra v Jennings (Inspector of Taxes)
• Abbey National Building Society v Building Societies Commission
• Governments Stock and Other Securities Investment Company Ltd v Christopher
• Hill (R A.) v Permanent Trustee Company of New South Wales Ltd
• Marshall (Inspector of Taxes) v Kerr
• Re Turcan
• Mersey Docks and Harbour Board v Commissioners of Inland Revenue
• Re Bates. Mountain v Bates
• Quayle Munro Ltd, Petitioners
• Jenks v Dickinson (Inspector of Taxes)
• Courtaulds Investments Ltd v Fleming
• Esso Petroleum Company Ltd v Ministry of Defence
• Memec Plc v Commissioners of Inland Revenue
• Re Duff's Settlement; National Provincial Bank Ltd v Gregson
• Re v.G.M. Holdings Ltd
• MCC Proceeds Inc. v Bishopsgate Investment Trust Plc
• Commissioners of Inland Revenue v Reid's Trustees
• MacNiven v Westmoreland Investments Ltd
• Dalmia Dairy Industries Ltd v National Bank of Pakistan
• Rae v Lazard Investment Company Ltd
• Prospect Properties Ltd ((in Liquidation)) v McNeill
• Re Omni Secs Ltd (No 5)