MacNiven v Westmoreland Investments Ltd

Core Citations

REPORTED OPINION OF in

• 1996 Sp C 109

APPEAL RESOLVED in

• MacNiven v Westmoreland Investments Ltd

CONSIDERED in

• Old Mutual Plc
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• DB Group Services (UK) Ltd v The Commissioners for HM Revenue and Customs
• Limitgood Ltd v R & C Commissioners and HM Revenue and Customs v Prizedome Ltd CA
• Astall and Another v HM Revenue and Customs
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• Astall and Another v HM Revenue and Customs
• Andrew Chappell v The Commissioners for HM Revenue and Customs
• Drummond v HM Revenue and Customs
• Sanderson v Revenue and Customs Commissioners
• Peter John White(Applicant) v Timbercorp Finance Pty Ltd ((in Liquidation)) (ACN 054 581 190) (First Respondent)
• Nicholas M F Trigg (A Partner in Tonnant LLP) v The Commissioners for HM Revenue and Customs
• Grimm v Newman and Another
• Transport for London v Spirerose Ltd ((in Administration))
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• R (on the application of Orbital Shopping Centre Swindon Ltd) v Swindon Borough Council
• Westbrook Dolphin Square Ltd v Friends Life Ltd
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
• Overseas Property Bond Management Ltd v Antigua Commercial Bank Ltd, James and Sagicor Capital Life Insurance Company Ltd
• Digicel Jamaica Ltd v Commissioner of Taxpayer Appeals
• Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
• Underwood v HM Revenue and Customs
• Blackwell v Revenue and Customs Commissioners
• Rossendale Borough Council v Hurstwood Properties (A) Ltd
• Project Blue Ltd v Revenue and Customs Commissioners
• Mayes v HM Revenue and Customs
• Commissioners of Inland Revenue v John Lewis Properties Ltd
• Overseas Property Bond Management Ltd Claimant v Antigua Commercial Bank Ltd Nathaniel "paddy" James Sagicor Capital Life Insurance Company Ltd Defendants [ECSC]
• R (Huitson) v HM Revenue and Customs
• Carreras Group Ltd v Stamp Commissioner
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Peterson v Inland Revenue Commissioner (New Zealand)

REFERRED in

• R (Dixon and Another) v Secretary of State for the Environment Food and Rural Affairs
• Britax International GmbH v Commissioners of Inland Revenue
• R v Michael Stannard

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• Taylor (Inspector of Taxes) v MEPC Holdings Ltd
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• Blunden v Frogmore Investments Ltd
• Commissioner of Taxpayer Audit and Assessment v CIBC Trust and Merchant Bank Jamaica Ltd and Others

APPLIED in

• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Inland Revenue Commissioners v John Lewis Properties Plc