Ramsay (W T) Ltd v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Floor v Davis
• Todd v Dodd

REFERS TO

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Floor v Davis

CONSIDERS

• Statutory Declarations Act 1835
• Finance Act 1965 - Articles : SCH-7
• Finance Act 1965

[See more]

• Finance Act 1965 - Articles : S-19

RESUELVE RECURSO

• Ramsay (W T) Ltd v Commissioners of Inland Revenue

APPLIES

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

DISTINGUISHES

• Cleveleys Investment Trust Company v Commissioners of Inland Revenue

REPORTED OPINION OF in

• TC Leaflet No 2730
• [1979] EWCA Civ J0524-5
• TC Leaflet No 2730

[See more]

• [1980] 2 All ER 12
• TC Leaflet No 2730
• [1979] 1 WLR 974

CITED in

• Aberdeen Asset Management Plc v HM Revenue and Customs
• R & C Commissioners v Cheshire Employer and Skills Development Ltd
• Commissioners of Inland Revenue v Botnar

[See more]

• Goldman Sachs International v HM Revenue and Customs
• Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
• Airspace Investments Ltd v Moore
• Lower Mill Estate Ltd & Conservation Builders Ltd v Commissioners of HM Revenue and Customs
• Indpendent Trustee Services Ltd v Hope and Others
• Davies (Inspector of Taxes) v Hicks
• Bayfine UK v HM Revenue and Customs
• Prudential Plc v HM Revenue and Customs
• Astall and Another v HM Revenue and Customs
• Tower MCashback LLP v HM Revenue and Customs
• Scottish Widows Plc v Commissioners for HM Revenue and Customs
• MacNiven v Westmoreland Investments Ltd

REFERRED in

• Federal Commissioner of Taxation v John
• Sharrment Pty Ltd Vofficial Trustee in Bankruptcy
• Segesta Ltd v Revenue and Customs Commissioners

[See more]

• Bolton (Elaine Yvonne) v Commissioner of Stamp Duty and Transfer Tax
• Rotherwood Pty Ltd v Federal Commissioner of Taxation
• Icebreaker 1 LLP v HMRC
• National Westminister Bank Plc v Commissioners of Inland Revenue
• HM Revenue and Customs v RJ Taylor
• Faries v Accountant General 1997 Civil Jur. No. 323
• John v Federal Commissioner of Taxation
• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson
• Starbev GP Ltd (Appellant/Respondent) v Interbrew Central European Holdings Bv (Respondent/Appellant)
• Explainaway Ltd v R & C Commissioners
• Carreras Group Ltd v Stamp Commissioner
• Matrix Securities Ltd v Commissioners of Inland Revenue
• McCabe v South City and County Investment Company Ltd
• Kearns v Dilleen
• Gordon v Commissioners of Inland Revenue
• Hilton v Plustitle Ltd
• Gisborne v Burton
• Commissioners of Customs and Excise v Faith Construction Ltd
• Forde and McHugh Ltd v HM Revenue and Customs
• Bird v Commissioners of Inland Revenue
• Pipe v The Commissioners for H M HM Revenue and Customs
• Grimm v Newman and Another
• Irving v HM Revenue and Customs
• HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
• Limitgood Ltd v R & C Commissioners and HM Revenue and Customs v Prizedome Ltd CA
• Astall and Another v HM Revenue and Customs
• Greenalls Management Ltd v Commissioners of Customs and Excise
• R (Masters) v HM Revenue and Customs
• R & C Commissioners v Oriel Support Ltd
• Jones v Garnett (Inspector of Taxes)
• Commissioners of Inland Revenue v John Lewis Properties Ltd
• Ingram and Another v Commissioners of Inland Revenue
• Transport for London v Spirerose Ltd ((in Administration))
• NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs
• The Bampton Property Group Ltd and Others v King (an Officer Appointed by HM Revenue and Customs) and another
• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970
• HM Revenue and Customs v Total Network SL

CONSIDERED in

• Sonenco (No 87) Pty Ltd v Federal Commissioner of Taxation
• Jaiprakash Goel v Attorney-General
• Boyle v Accountant General 1996 Appellate Jur. No. 2

[See more]

• R v Inspector of Taxes, Reading, ex parte Fulford-Dobson
• Nicholas Barnes v HMRC
• Ensign Tankers (Leasing) Ltd v Stokes
• Belvedere Court Management Ltd v Frogmore Developments Ltd
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• O'Connell v Keleghan
• The Royal Bank of Scotland Plc v Chandra
• MacNiven v Westmoreland Investments Ltd
• Commissioners of the Inland Revenue v Barclays Bank Plc and Another and Another
• Sherdley v Sherdley
• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• PA Holdings Ltd v HM Revenue and Customs
• Peterson v Inland Revenue Commissioner (New Zealand)
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970
• Hc Services Ltd v Cir
• Furniss v Dawson; Murdoch v Dawson
• Tower MCashback LLP v HM Revenue and Customs
• UBS AG and Another v Revenue and Customs Commissioners
• Ensign Tankers (Leasing) Ltd v Stokes
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

APPLIED in

• Ingram v Commissioners of Inland Revenue
• Padmore v Commissioners of Inland Revenue (No 2)
• UBS v Revenue and Customs Commissioners; Deutsche Bank Group Services (UK) Ltd v Revenue and Customs Commissioners

[See more]

• R v Commissioners of Inland Revenue, ex parte Roux Waterside Inn Ltd
• Berry v HMRC
• Schofield v HMRC
• Schofield v HMRC
• Mayes v HM Revenue and Customs
• Mayes v HM Revenue and Customs
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Scottish Provident Institution

FOLLOWED in

• Bibby (Inspector of Taxes) v Prudential Assurance Company Ltd ; Oakes (Inspector of Taxes) v Equitable Life Assurance Society
• Comptroller of Stamps Vashwick (Vic) No 4 Pty Ltd
• Sherdley v Sherdley

APPROVED in

• McSweeney v Mooney

DISTINGUISHED in

• Taylor Clark International Ltd v Lewis (Inspector of Taxes)
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

[See more]

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

COMMENTED in

• Tower MCashback LLP v HM Revenue and Customs
• PA Holdings Ltd v HM Revenue and Customs

APPEAL RESOLVED in

• Ramsay (W T) Ltd v Commissioners of Inland Revenue

This document cites

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• Floor v Davis
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Floor v Davis
• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Todd v Dodd



See all quotations

• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Cleveleys Investment Trust Company v Commissioners of Inland Revenue
• Finance Act 1965
• Statutory Declarations Act 1835