Ingram and Another v Commissioners of Inland Revenue

Core Citations

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RESUELVE RECURSO

• Ingram and Another v Commissioners of Inland Revenue

REFERS TO

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Munro (H. R) v Commissioner of Stamp Duties
• William Lewis, William Overton, and David Hughes, - Appellants; James Hillman and Ann Susanna his Wife, and Others, - Respondents

[See more]

• Re McGuckian (No 1)
• Attorney General v Worrall

CONSIDERS

• Belaney v Belaney
• Attorney General v Grey (Earl)
• Grey v Ellison

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• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Walsh v Lonsdale
• Attorney General v Grey (Earl)
• Attorney General v Grey (Earl)
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)

CITES

• Re Brockbank. Ward v Bates
• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Re Cochrane

[See more]

• Lowe v Faulkner
• Hirachand Punamchand v Temple
• Oakes v Commissioner of Stamp Duties (Nsw)
• Lord Advocate v Stewart
• Regent Oil Company Ltd v J. A. Gregory (Hatch End) Ltd
• St. Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No. 2)
• Whichelow (George) Ltd, Re. Bradshaw v Orpen

APPLIES

• Ingle v Richards
• Farrar v Farrars Ltd
• Williams v Scott

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• Rye v Rye

FOLLOWS

• Henderson v Astwood ; Astwood v Cobbold ; Cobbold v Astwood

ADOPTS

• Lang v Webb
• Kildrummy (Jersey) Ltd v Commissioners of Inland Revenue

FOLLOWED in

• Buzzoni and Others v HMRC

CITED in

• Clay v Clay and Others
• Fyffes Plc v DCC Plc
• Hotel Portfolio II UK Ltd ((in Liquidation)) v Andrew Joseph Ruhan

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• National Westminster Bank Plc v Jones and Others

REFERRED in

• Forty-Five Holdings Ltd v Grosvenor (Mayfair) Estate
• Daniel Contractors Ltd v The Construction Industry Training Board
• Ahmad Zaini bin Japar v Tl Offshore Sdn Bhd

[See more]

• Buzzoni v Revenue and Customs Comrs
• Brake and Others v The Chedington Court Estate Ltd
• Annington Property Ltd v The Secretary of State for Defence

APPLIED in

• Viscount Hood (Executor of the estate of Diana, Lady Hood deceased) v Revenue and Customs Commissioners

CONSIDERED in

• Gibbon Equipment Hire Ltd v Construction Industry Training Board
• Byrnes v Kendle
• Nmb Holdings Ltd v Secretary of State for Social Security

[See more]

• Bloomsbury International Ltd & Others v Sea Fish Industry Authority & Anothers
• Clay v Clay
• Infigo II Pty Ltd v Linmas Holdings Pty Ltd
• London Borough of Harrow v Nana Gyasiwa Ayiku
• The Agricultural Development Bank of Trinidad and Tobago v Kavanagh, Mohammed, D'arcy et Al
• Byrnes v Kendle
• Hotel Portfolio II UK Ltd ((in Liquidation)) v Andrew Joseph Ruhan
• Bayworld Invesments v McMahon
• BDO Cayman Ltd v The Governor in Cabinet
• HSBC Bank Plc v Dyche and Another

REPORTED OPINION OF in

• [1997] STC 1234
• [1997] 4 All ER 395
• [11/09/1997] TLR 4

[See more]

• [1997] BTC 8009

APPEAL RESOLVED in

• Ingram and Another v Commissioners of Inland Revenue

This document cites

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• St. Aubyn and Others v Attorney-General (on Behalf of HM), et e contra
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Regent Oil Company Ltd v J. A. Gregory (Hatch End) Ltd
• St. Edmundsbury and Ipswich Diocesan Board of Finance v Clark (No. 2)



See all quotations

• Re Nichols, decd
• Rye v Rye
• Kildrummy (Jersey) Ltd v Commissioners of Inland Revenue
• Stamp Duties Commissioner (N.S.W.) v Perpetual Trustee Company
• Henderson v Astwood ; Astwood v Cobbold ; Cobbold v Astwood
• Attorney General v Worrall
• Attorney General v Grey (Earl)
• Whichelow (George) Ltd, Re. Bradshaw v Orpen
• Williams v Scott
• Re Nichols, decd
• Ingram and Another v Commissioners of Inland Revenue
• Hersey v Fox
• Lang v Webb
• Lord Advocate v Stewart
• Ingle v Richards
• Hirachand Punamchand v Temple
• Munro (H. R) v Commissioner of Stamp Duties
• Attorney General v Grey (Earl)
• Farrar v Farrars Ltd
• Re Brockbank. Ward v Bates
• Oakes v Commissioner of Stamp Duties (Nsw)
• Attorney General v Grey (Earl)
• Belaney v Belaney
• Lowe v Faulkner
• William Lewis, William Overton, and David Hughes, - Appellants; James Hillman and Ann Susanna his Wife, and Others, - Respondents
• Walsh v Lonsdale
• Grey v Ellison
• Income and Corporation Taxes Act 1988
• Law of Property Act 1925
• Finance Act 1986