Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals

Core Citations

---

RESUELVE RECURSO

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals

CONSIDERS

• Finance Act 1985 - Articles : S-59
• Finance Act 1985 - Articles : SCH-17
• Finance Act 1971 - Articles : S-44

[See more]

• Gough v Wood & Company
• Pepper (Inspector of Taxes) v Hart

REVERSES

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals

REFERS TO

• Re Morrison, Jones & Taylor. Cookes v The Company
• Re Samuel Allen & Sons Ltd

APPLIES

• Hobson v Gorringe
• Stokes v Costain Property Investments Ltd

REFERRED in

• Johnson (Inspector of Taxes) v Prudential Assurance Company Ltd
• The Mayor and Burgesses of the London Borough of Hounslow v David Frank Devere
• Elsinora Global Ltd v Healthscope Ltd (No 2)

[See more]

• Metal Manufactures Ltd v Commissioner of Taxation
• Palmer v Maloney and Shipleys
• Peel Land and Property (ports No.3) Ltd v Ts Sheerness Steel Ltd
• Elitestone Ltd v Morris and Another
• The Royal Parks Ltd v Bluebird Boats Ltd

APPLIED in

• Eastern Nitrogen Ltd v Commissioner of Taxation
• Eastern Nitrogen Ltd v Commissioner of Taxation
• R Syed v The Secretary of State for Justice

CITED in

• Executors of Lord Howard of Henderskelfe (Deceased) v Revenue and Customs Commissioners
• National Australia Bank Ltd v Blacker
• Padmore v Commissioners of Inland Revenue (No 2)

[See more]

• Good v R & C Commissioners
• Frankland v Commissioners of Inland Revenue
• Spielplatz Ltd v John Pearson and Another
• Ictor Anstalt (a company registered in Liechtenstein) v Mir Steel UK Ltd and Another
• Elitestone Ltd v Morris and Another
• Makhoul v Foster and Lockhart

CONSIDERED in

• Gordon Neil Malcolm Palmer (Claimant/Appellant) v Shane Moloney and Another
• R (L) v Commissioner of Police of the Metropolis (Secretary of State for the Home Department intervening)
• Power Rental Op Company Australia, LLC(First Appellant) v Forge Group Power Pty Ltd (in Liquidation) (receivers and managers appointed) (First Respondent)

[See more]

• Savoye and Savoye Ltd v Spicers Ltd
• SPIC Pacific Hydro Pty Ltd v Chief Commissioner of State Revenue
• Ceedive Pty Ltd v May, Timms, Mcfadden & Mudway
• Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs
• Halliday v Bank of New Zealand
• Waterways Authority of New South Wales v Coal & Allied (Operations) Pty Ltd
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd
• The Manchester Ship Canal Company Ltd v Vauxhall Motors Ltd (formerly General Motors UK Ltd)
• Heather Small-Estrada v Keith Estrada
• National Housing Trust v Marksman Ltd
• Wessex Reserve Forces & Cadets Association v White
• Bain v Econo Car Rentals Ltd
• R v Gokal
• (1) Carlton Smith (2) Rosa Smith Claimants v Esther Oakley Defendant
• Sandra Fahie v Gloria Wheatley
• The Royal Parks Ltd v Bluebird Boats Ltd
• All Trinidad Sugar and General Workers' Trade Union v Caroni (1975) Ltd
• Three Rivers District Council v Governor and Company of the Bank of England (No. 2)

DISTINGUISHED in

• Cimb-Principal Asset Management Bhd v Ketua Pengarah Hasil Dalam Negeri

REPORTED OPINION OF in

• [1995] 4 All ER 453
• [1995] STC 964
• [16/10/1995] TLR 3

[See more]

• [1995] BTC 381
• [1996] AC 454
• [1995] 3 WLR 630

This document cites

---

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Stokes v Costain Property Investments Ltd
• Pepper (Inspector of Taxes) v Hart
• Re Morrison, Jones & Taylor. Cookes v The Company
• Hobson v Gorringe



See all quotations

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• Simmons v Midford
• Re Samuel Allen & Sons Ltd
• Gough v Wood & Company
• Reynolds v Ashby & Son Ltd
• R v Taylor (Gary)
• Finance Act 1975
• Finance Act 1989
• Finance Act 1971
• Capital Allowances Act 1990
• Finance Act 1985