New Angel Court Ltd v Adam (Inspector of Taxes)

Core Citations

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CONSIDERS

• Ensign Tankers (Leasing) Ltd v Stokes
• Furniss v Dawson; Murdoch v Dawson
• Griffiths v J. P. Harrison (Watford) Ltd

[See more]

• Southard & Company Ltd Re
• Reed v Nova Securities Ltd
• Lupton v F.A. & A.B. Ltd
• Overseas Containers (Finance) Ltd v Stoker
• Standard Chartered Bank v Pakistan National Shipping Corporation (No. 3) (Assessment of Damages)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Reed v Nova Securities Ltd
• MacNiven v Westmoreland Investments Ltd

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• MacNiven v Westmoreland Investments Ltd
• Lupton v F.A. & A.B. Ltd

[See more]

• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Clarke v British Telecom Pension Scheme Trustees

RESUELVE RECURSO

• New Angel Court Ltd v Adam (Inspector of Taxes)

DOES NOT APPLY

• Overseas Containers (Finance) Ltd v Stoker

APPLIES

• Reed v Nova Securities Ltd
• Ensign Tankers (Leasing) Ltd v Stokes

REVERSES

• New Angel Court Ltd v Adam (Inspector of Taxes)

CONSIDERS

• Taxation of Chargeable Gains Act 1992 - Articles : S-173
• Income and Corporation Taxes Act 1988 - Articles : S-100
• Income and Corporation Taxes Act 1970 - Articles : S-274

[See more]

• Finance Act 1965 - Articles : SCH-7
• Finance Act 1971 - Articles : S-41

REPORTED OPINION OF in

• 16/03/2004 Daily Cases
• [12/04/2004] TLR 3
• [2004] 1 WLR 1988

FOLLOWED in

• Shell Petroleum Company Ltd v Commissioner of Taxation

CITED in

• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

This document cites

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• Griffiths v J. P. Harrison (Watford) Ltd
• Lupton v F.A. & A.B. Ltd
• Lupton v F.A. & A.B. Ltd
• Reed v Nova Securities Ltd
• MacNiven v Westmoreland Investments Ltd



See all quotations

• Standard Chartered Bank v Pakistan National Shipping Corporation (No. 3) (Assessment of Damages)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Overseas Containers (Finance) Ltd v Stoker
• Ensign Tankers (Leasing) Ltd v Stokes
• Reed v Nova Securities Ltd
• New Angel Court Ltd v Adam (Inspector of Taxes)
• Ensign Tankers (Leasing) Ltd v Stokes
• Edwards (Inspector of Taxes) v Bairstow
• Southard & Company Ltd Re
• Reed v Nova Securities Ltd
• Simmons (as liquidator of Lionel Simmons Properties Ltd) v Commissioners of Inland Revenue
• Re H (A Minor) (Child abduction: Mother's asylum)
• Furniss v Dawson; Murdoch v Dawson
• Clarke v British Telecom Pension Scheme Trustees
• Overseas Containers (Finance) Ltd v Stoker
• MacNiven v Westmoreland Investments Ltd
• Income and Corporation Taxes Act 1988
• Finance Act 1965
• Taxation of Chargeable Gains Act 1992
• Finance Act 1971
• Income and Corporation Taxes Act 1970