MacNiven v Westmoreland Investments Ltd

Core Citations

RESUELVE RECURSO

• MacNiven v Westmoreland Investments Ltd

CONSIDERS

• Income and Corporation Taxes Act 1988
• Taxes Management Act 1970
• Barnett v Brabyn (Inspector of Taxes)

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• Cairns v MacDiarmid
• Ensign Tankers (Leasing) Ltd v Stokes
• E. Y. L. Trading Company Ltd v Commissioners of Inland Revenue
• F.P.H. Finance Trust Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Piggott (Inspector of Taxes) v Staines Investments Ltd

REFERS TO

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Briggs (Henry), Son & Company Ltd v Commissioners of Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow

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• Commissioners of Customs and Excise v Faith Construction Ltd

FOLLOWS

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Tod v South Essex Motors (Basildon) Ltd

REPORTED OPINION OF in

• [1997] STC 1103

CITED in

• King v Walden (Inspector of Taxes)
• MacNiven v Westmoreland Investments Ltd
• MacNiven v Westmoreland Investments Ltd

CONSIDERED in

• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)
• Andrew Chappell v The Commissioners for HM Revenue and Customs

APPEAL RESOLVED in

• MacNiven v Westmoreland Investments Ltd

REFERRED in

• Littlewoods Retail Ltd and Others v The Commissioners for HM Revenue & Customs

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• F.P.H. Finance Trust Ltd v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• E. Y. L. Trading Company Ltd v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Faith Construction Ltd



See all quotations

• Briggs (Henry), Son & Company Ltd v Commissioners of Inland Revenue
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Cairns v MacDiarmid
• Barnett v Brabyn (Inspector of Taxes)
• Piggott (Inspector of Taxes) v Staines Investments Ltd
• Tod v South Essex Motors (Basildon) Ltd
• Commissioners of Inland Revenue v Burmah Oil Company Ltd