Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd

Core Citations

RESUELVE RECURSO

• Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd

CONSIDERS

• Income and Corporation Taxes Act 1988
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Dunmore v McGowan

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• Parkside Leasing Ltd v Smith
• St. Lucia Usines and Estates Company v St. Lucia (Colonial Treasurer)
• Paton v Commissioners of Inland Revenue
• Dewar v Commissioners of Inland Revenue
• Fenton's Trustee v Commissioners of Inland Revenue
• Leigh v Commissioners of Inland Revenue

REVERSES

• Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd

REFERS TO

• Commissioners of Inland Revenue v Duke of Westminster
• Re Jauncey. Bird v Arnold

APPLIES

• Re McGuckian (No 1)

REPORTED OPINION OF in

• [1998] BTC 181
• 70 TC 602
• 22/04/1998 Times Law Reports

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• [1998] STC 567

CITED in

• TC03813: Robert Rusling

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Dunmore v McGowan
• Re McGuckian (No 1)
• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Church Comrs. for England



See all quotations

• Commissioners of Inland Revenue v Duke of Westminster
• Parkside Leasing Ltd v Smith
• Akrokerri (Atlantic) Mines Ltd v Economic Bank
• Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd
• Dewar v Commissioners of Inland Revenue
• Peracha v Miley (Inspector of Taxes)
• St. Lucia Usines and Estates Company v St. Lucia (Colonial Treasurer)
• Macpherson v Bond
• Re Jauncey. Bird v Arnold
• Paton v Commissioners of Inland Revenue
• Minsham Properties Ltd v Price (Inspector of Taxes) ; Lysville Ltd v Same
• Leigh v Commissioners of Inland Revenue
• Commercial Bank of Australia v Official Assignee of Estate of Wilson & Company
• Fenton's Trustee v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1996
• General and Special Commissioners (Amendment of Enactments) Regulations 1994