Nuclear Electric Plc v Bradley (Inspector of Taxes)

Core Citations

RESUELVE RECURSO

• Nuclear Electric Plc v Bradley (Inspector of Taxes)

CONSIDERS

• Income and Corporation Taxes Act 1988
• Bank Line Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Butterley Company Ltd

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• Owen v Sassoon
• Davies v Shell Company of China Ltd
• Commissioners of Inland Revenue v Butterley Company Ltd
• Liverpool and London and Globe Insurance Company v Bennett
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore

REFERS TO

• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation
• General Reinsurance Company Ltd v Tomlinson

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• NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)
• Westminster Bank Ltd v Osler

CITES

• Royal Insurance Company Ltd v Stephen
• CLERICAL, MEDICAL, and GENERAL LIFE ASSURANCE SOCIETY v CARTER (Surveyor of Taxes)

REPORTED OPINION OF in

• [1995] BTC 445
• [1995] STC 1125
• [27/10/1995] TLR 4

DISTINGUISHED in

• Barnetts v HM Revenue and Customs

CONSIDERED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)

APPEAL RESOLVED in

• Nuclear Electric Plc v Bradley (Inspector of Taxes)

This document cites

• Westminster Bank Ltd v Osler
• Commissioners of Inland Revenue v Butterley Company Ltd
• Owen v Sassoon
• Nuclear Electric Plc v Bradley (Inspector of Taxes)
• Bank Line Ltd v Commissioners of Inland Revenue



See all quotations

• Westminster Bank Ltd v Osler
• Californian Copper Syndicate v Harris
• NORTHERN ASSURANCE Company v RUSSELL (Surveyor of Taxes)
• Davies v Shell Company of China Ltd
• General Reinsurance Company Ltd v Tomlinson
• Clerical, Medical, and General Life Assurance Society v Carter
• Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income-tax, Lahore
• Commissioners of Inland Revenue v Butterley Company Ltd
• Californian Copper Syndicate (Ltd and Reduced) v Inland Revenue
• Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation
• Liverpool and London and Globe Insurance Company v Bennett
• Liverpool and London and Globe Insurance Company v Bennett
• Royal Insurance Company Ltd v Stephen
• CLERICAL, MEDICAL, and GENERAL LIFE ASSURANCE SOCIETY v CARTER (Surveyor of Taxes)
• Income and Corporation Taxes Act 1988