Ingram and Another v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Abbey National Building Society v Cann
• Re Nichols, decd
• Ingram and Another v Commissioners of Inland Revenue

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• Rye v Rye
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1986
• Finance Act 1894
• Re Nichols, decd

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• Finance Act 1986 - Articles : S-102
• Magistrates' Courts Act 1980 - Articles : S-97
• Criminal Procedure Act 1865 - Articles : S-4
• Criminal Procedure Act 1865 - Articles : S-5
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984 - Articles : S-3A
• Customs and Inland Revenue Act 1889 - Articles : S-11
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1940

REFERS TO

• Abbey National Building Society v Cann
• Attorney General v Worrall
• Re McGuckian (No 1)

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• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Kildrummy (Jersey) Ltd v Commissioners of Inland Revenue
• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Oakes v Commissioner of Stamp Duties (Nsw)
• Furniss v Dawson; Murdoch v Dawson
• Munro (H. R) v Commissioner of Stamp Duties
• Chick v Commissioner of Stamp Duties
• Grey v Ellison
• Rye v Rye
• Re Cochrane

RESUELVE RECURSO

• Ingram and Another v Commissioners of Inland Revenue

CITES

• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Boyce v Edbrooke
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

REPORTED OPINION OF in

• [1998] UKHL J1210-2
• 1999 96 LSG 33 3
• [1999] 1 All ER 297

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• [1999] L & TR 85
• [1998] EGCS 181
• [1999] STC 37
• [1999] 143 SJLB 52
• [1998] NPC 160
• [16/12/1998] TLR 1
• [1999] 2 WLR 90
• [1998] BTC 8047
• [2000] 1 AC 293

CONSIDERED in

• Sharma and Another v Farlam Ltd & Others
• Trust Company Ltd v Chief Commissioner of State Revenue
• HIH Casualty & General Insurance Ltd v General Reinsurance Australia

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• Trust Company of Australia v Chief Commissioner of State Revenue
• Byrnes v Kendle
• Nmb Holdings Ltd v Secretary of State for Social Security
• Infigo II Pty Ltd v Linmas Holdings Pty Ltd
• Byrnes v Kendle
• Fyffes Plc (plaintiff) v DCC Plc, S&L Investments Ltd, James Flavin and Lotus Green Ltd
• Hotel Portfolio II UK Ltd ((in Liquidation)) v Andrew Joseph Ruhan
• Bayworld Invesments v McMahon
• HSBC Bank Plc v Dyche and Another
• Appleby Corporate Services (BVI) Ltd (as Trustee of the Clef Trust) Claimant v Citco Trustees (BVI) Ltd Defendant

CITED in

• Simpson and Another v Light House Living and Another
• George Lyons and Another v Andrene Kerr-Robinson
• Hotel Portfolio II UK Ltd ((in Liquidation)) v Andrew Joseph Ruhan

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• National Westminster Bank Plc v Jones and Others

FOLLOWED in

• Re Circle Trust
• Buzzoni v Revenue and Customs Comrs

REFERRED in

• Commissioners of Inland Revenue v Eversden and Another
• Simon James Bonney v Graham Lewis Barker
• Procter and another v Procter and Others

[See more]

• Stephen John Hunt (Liquidator of Ovenden Colbert Printers Ltd) v Andrew Hosking and Others
• Brake and Others v The Chedington Court Estate Ltd
• Annington Property Ltd v The Secretary of State for Defence

This document cites

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• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Rye v Rye
• Furniss v Dawson; Murdoch v Dawson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)



See all quotations

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Abbey National Building Society v Cann
• Re Nichols, decd
• Abbey National Building Society v Cann
• Rye v Rye
• Boyce v Edbrooke
• Kildrummy (Jersey) Ltd v Commissioners of Inland Revenue
• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Attorney General v Worrall
• Chick v Commissioner of Stamp Duties
• Re Nichols, decd
• Ingram and Another v Commissioners of Inland Revenue
• Lang v Webb
• Munro (H. R) v Commissioner of Stamp Duties
• Ingram and Another v Commissioners of Inland Revenue
• Attorney General v Grey (Earl)
• Oakes v Commissioner of Stamp Duties (Nsw)
• R v Tang
• R v Secretary of State for the Home Department, ex parte Jammeh, ; R v Same, ex parte Bajraktari, ; R v Same, ex parte Rajaratnum, ; R v Same, ex parte Patel
• Attorney General v Grey (Earl)
• Grey v Ellison
• Finance Act 1940
• Finance Act 1986
• Customs and Inland Revenue Act 1889
• Capital Transfer Tax (now known as Inheritance Tax) Act 1984
• Finance Act 1894
• Re Cochrane