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

Core Citations

RESUELVE RECURSO

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

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-258

DISTINGUISHES

• Davies v Davies Jenkins & Company Ltd

REFERS TO

• Mangin v Inland Revenue Commissioner
• F.P.H. Finance Trust Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1996] 2 All ER 23
• [1996] BTC 154
• [1996] STC 352

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• 72 TC 1
• [1996] 1 WLR 469

CONSIDERED in

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

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• The Queen (on the application of Maha El Gizouli) v The Secretary of State for the Home Department

REVERSED in

• ICI Plc v Colmer (Inspector of Taxes) (No 2)

This document cites

• F.P.H. Finance Trust Ltd v Commissioners of Inland Revenue
• Davies v Davies Jenkins & Company Ltd
• Mangin v Inland Revenue Commissioner