Imperial Chemical Industries Plc v Colmer (Case C-264/96)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970

REVERSES

• Imperial Chemical Industries Plc v Colmer (Case C-264/96)

REPORTED OPINION OF in

• [1992] BTC 20

APPEAL RESOLVED in

• Imperial Chemical Industries Plc v Colmer (Case C-264/96)

AFFIRMED in

• Imperial Chemical Industries Plc v Colmer (Case C-264/96)

CONSIDERED in

• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Gingi v Secretary of State for Work & Pensions

[See more]

• R (Hurst) v HM Coroner for Northern District London

This document cites

• F.P.H. Finance Trust Ltd v Commissioners of Inland Revenue
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970