Lupton v F.A. & A.B. Ltd

Core Citations

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CONSIDERS

• Practice Statement (Judicial Precedent)
• Cooper v Sandiford Investments Ltd
• M'Alister or Donoghue (Pauper) v Stevenson

[See more]

• National Telephone Company v Baker
• Iswera v Inland Revenue Commissioner
• Farr v Butters Brothers & Company

RESUELVE RECURSO

• Lupton v F.A. & A.B. Ltd

APPLIES

• Finsbury Securities Ltd v Commissioners of Inland Revenue

CONSIDERS

• Griffiths v J. P. Harrison (Watford) Ltd
• Income Tax Act 1952 - Articles : S-341
• Finance Act 1937 - Articles : S-19

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• Income Tax Act 1952 - Articles : S-245
• Finance (No. 2) Act 1955 - Articles : S-4

REPORTED OPINION OF in

• [1971] UKHL J1021-1
• 47 TC 580
• [1971] 3 All ER 948

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• [1971] 3 WLR 670
• [1972] AC 634

CITED in

• C v DPP
• Federal Commissioner of Taxation v Patcorp Investments Ltd
• Revenue and Customs Commissioners v Lloyds TSB Equipment Leasing (No 1) Ltd

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• TC03314: Eoghan Flanagan and related appeals
• Gold Fields Mining and Industrial Ltd v GKN (United Kingdom) Plc and Another
• Re Loquitur Ltd, Commissioners of Inland Revenue v Richmond and another
• Dietrich v R
• Eclipse Film Partners (No. 35) LLP v Revenue and Customs Commissioners
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Stephen Hoey & Others v Commissioners for HM Revenue & Customs
• Eclipse Film Partners No 35 LLP v The Commissioners for HM Revenue and Customs
• C (A Minor) v DPP

NOT FOLLOWED in

• Thomson v Gurneville Securities Ltd
• Thomson v Gurneville Securities Ltd

REFERRED in

• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue
• Patrick Degorce v The Commissioners for HM Revenue and Customs
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson

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• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• David McClean and Others v Andrew Thornhill KC

FOLLOWED in

• Lower Perak Co-operative Housing Society Bhd v Ketua Pengarah Hasil Dalam Negeri

CONSIDERED in

• Newstead v Frost
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v General Motors Acceptance Corporation (UK) Ltd

[See more]

• New Angel Court Ltd v Adam (Inspector of Taxes)
• Reed v Nova Securities Ltd
• Mardorf Peach & Company Ltd v Attica Sea Carriers Corporation of Liberia (Laconia)
• Reed v Nova Securities Ltd
• Ensign Tankers (Leasing) Ltd v Stokes
• Ensign Tankers (Leasing) Ltd v Stokes
• David McClean and Others v Andrew Thornhill QC
• IRC v Richmond and Jones (Re Loquitur Ltd)
• Paal Wilson & Company A/S v Partenreederei Hannah Blumenthal
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees
• Thornton and Another v Revenue Commissioners
• Thornton v Revenue Commissioners; Paul McDermott v Revenue Commissioners
• Overseas Containers (Finance) Ltd v Stoker
• The Commissioner of Income Tax v the Trustees of Seramco Ltd Superannuation Fund
• Commissioners of Inland Revenue v Plummer
• New Angel Court Ltd v Adam (Inspector of Taxes)

APPLIED in

• Thomson v Gurneville Securities Ltd

This document cites

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• Griffiths v J. P. Harrison (Watford) Ltd
• Finsbury Securities Ltd v Commissioners of Inland Revenue
• M'Alister or Donoghue (Pauper) v Stevenson
• National Telephone Company v Baker
• Iswera v Inland Revenue Commissioner



See all quotations

• Cooper v Sandiford Investments Ltd
• Practice Statement (Judicial Precedent)
• Farr v Butters Brothers & Company
• Finance (No. 2) Act 1955
• Income Tax Act 1952
• Finance Act 1937