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

Core Citations

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RESUELVE RECURSO

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

CONSIDERS

• Income and Corporation Taxes Act 1970

DISTINGUISHES

• Pepper (Inspector of Taxes) v Hart

APPLIES

• Davies v Davies Jenkins & Company Ltd

AFFIRMS

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

REPORTED OPINION OF in

• [1993] 4 All ER 705
• [1993] STC 710
• [1993] BTC 398

[See more]

• 72 TC 1

CITED in

• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Sita UK Ltd v Greater Manchester Waste Disposal Authority

[See more]

• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;

REFERRED in

• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Foulser and Another v MacDougall (Inspector of Taxes)

REVERSED in

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

APPEAL RESOLVED in

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

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Fce Bank Plc

This document cites

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• Davies v Davies Jenkins & Company Ltd
• Pepper (Inspector of Taxes) v Hart
• Davies v Davies Jenkins & Company Ltd
• Imperial Chemical Industries Plc v Colmer (Case C-264/96)
• Income and Corporation Taxes Act 1988



See all quotations

• Finance Act 1953
• Income and Corporation Taxes Act 1970