Re McGuckian (No 1)

Core Citations

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CONSIDERS

• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer

[See more]

• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Re McGuckian (No 1)

REFERS TO

• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory

[See more]

• Snook v London and West Riding Investments Ltd
• Commissioners of Inland Revenue v Plummer
• Pryce v The Monmouthshire Railway and Canal Company
• Furniss v Dawson; Murdoch v Dawson

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-A
• Commissioners of Inland Revenue v Duke of Westminster
• Income and Corporation Taxes Act 1970 - Articles : S-478

[See more]

• Income and Corporation Taxes Act 1970 - Articles : S-470

RESUELVE RECURSO

• Re McGuckian (No 1)

APPLIES

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

REPORTED OPINION OF in

• [1997] UKHL J0612-1
• [1997] STC 908
• [1997] 3 All ER 817

[See more]

• [1997] BTC 346
• [20/06/1997] TLR 2
• 69 TC 1
• [1997] 1 WLR 991
• 1 ITLR 120
• [1997] NI 157

REFERRED in

• Land Securities Plc v Revenue and Customs Commissioners
• Swept Away Resorts Ltd v Commissioner of Taxpayer Appeals
• Clarke v British Telecom Pension Scheme Trustees

[See more]

• R (Dixon and Another) v Secretary of State for the Environment Food and Rural Affairs
• Colgate-Palmolive Marketing Sdn Bhd v Ketua Pengarah Kastam
• Kenny Vale Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri
• Eynsham Cricket Club v Revenue and Customs Commissioners
• Hitch and Others v Stone (Inspector of Taxes)
• Ingram and Another v Commissioners of Inland Revenue
• Norglen Ltd v Reeds Rains Prudential Ltd
• Green and another v Commissioners of Inland Revenue
• Grimm v Newman and Another
• Mayes v HM Revenue and Customs
• Scottish Widows Plc v Commissioners for HM Revenue and Customs
• Prudential Plc v HM Revenue and Customs
• Greenalls Management Ltd v Commissioners of Customs and Excise
• Sword Services Ltd and Others v Revenue and Customs Commissioners
• Rittson-Thomas and Others v Oxfordshire County Council
• The King on the Application of Manchikalapati and Others v The Financial Services Compensation Scheme
• 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
• Oisin Fanning v The Commissioners for HM Revenue & Customs
• LJ Fairburn & Son Ltd v Secretary of State for Environment Food and Rural Affairs
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970
• Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)

CONSIDERED in

• West (Inspector of Taxes) v O'Neill ; Same v Crossland
• Prudential Assurance Company Ltd v Bibby (HM Inspector of Taxes) (No 2)
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)

[See more]

• BRS Automotive Ltd v Commissioners of Customs and Excise
• MacNiven v Westmoreland Investments Ltd
• Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
• Shamim Anwar v London Borough of Ealing Council
• The Queen (on the Application of OK) v The Royal Free London NHS Foundation Trust
• Southwest Airlines Company v Commissioner of Customs and Commissioner of Revenue Appeals
• Healey v Attorney General
• Active Equity Holdings Ltd v The Registrar of Companies
• Hughes v The Revenue Commissioners
• Bookfinders Ltd v The Revenue Commissioners
• Cable and Wireless (barbados) Ltd v Fair Trading Commission et Al
• Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
• MacNiven v Westmoreland Investments Ltd
• Chas E. Ramson Ltd v The Commissioner of Customs
• Inland Revenue Commissioners v John Lewis Properties Plc
• Prudential Assurance Company Ltd v Stephen Bibby (H M Inspector of Taxes)
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Nmb Holdings Ltd v Secretary of State for Social Security
• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)
• The Director General, Mauritius Revenue Authority v Paradis Brabant Hotel
• Northern Gas Networks Ltd v The Commissioners for HM Revenue and Customs
• R (Greenwich Property Ltd) v Commissioners of Customs and Excise
• Commissioners of Inland Revenue v John Lewis Properties Ltd
• Somerset Resort Management Ltd v The Attorney General of the Turks and Caicos Islands
• Peterson v Inland Revenue Commissioner (New Zealand)
• D. T. E. Financial Services Ltd v Wilson (Inspector of Taxes)
• Parnell v Mottley
• Michael Warren Ingram and Others (Appellants v The Commissioners of Inland Revenue (Respondents
• Frankland v Commissioners of Inland Revenue
• Junior Farms Ltd v Commissioner of Inland Revenue
• Stiassney and Ors v Commissioner of Inland Revenue Hc Ak
• UBS AG and Another v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• The Commissioners for HM Revenue and Customs v Altrad Services Ltd

CITED in

• TC03813: Robert Rusling
• R v Dimsey; R v Allen
• Talentcore Ltd (t/a Team Spirits) v HM Revenue and Customs

[See more]

• Icebreaker 1 LLP v HMRC
• Peterson v Commissioner of Inland Revenue
• Aspect Capital Ltd v Revenue and Customs Commissioners
• Bramston (as liquidator of DCC Realisations Ltd) and Others (interested parties) v HM Revenue and Customs
• TC03816: Anthony Hancock and other
• Ryan and Another v Liverpool Health Authority
• Campbell v Commissioners of Inland Revenue
• Legal & General Assurance Society Ltd v Thomas (Inspector of Taxes)
• Commissioners of Inland Revenue v Botnar
• Commercial Union Assurance Company Plc v Shaw (Inspector of Taxes)
• Commercial Union Assurance Company Plc v Shaw
• Commissioner of Taxpayer Appeals v Swept Away Resorts Ltd
• Wire TV Ltd v CableTel (UK) Ltd [ChD (Comp Ct)]
• Padmore v Commissioners of Inland Revenue (No 2)
• Bayfine UK v HM Revenue and Customs
• Peters v Davison
• R CXF (acting by his mother and litigation friend) v (1) Central Bedfordshire Council
• Ava Henry v Commissioner General Tax Administration Jamaica
• Revenue Commissioners v Lacey
• Astall and Another v HM Revenue and Customs
• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))
• PA Holdings Ltd v HM Revenue and Customs
• Scottish Widows Plc V. The Commissioners For Her Majesty's Revenue And Customs Under Secton 56a Of The Taxes Management Act 1970
• Pollen Estate Trustee Company Ltd v Revenue and Customs Commissioners
• Mayes v HM Revenue and Customs
• Tower MCashback LLP v HM Revenue and Customs
• Commissioners of Inland Revenue v Scottish Provident Institution

DISTINGUISHED in

• R (Paulden Activities Ltd and Others) v HM Revenue and Customs

APPLIED in

• Girvan (Inspector of Taxes) v Orange Personal Communications Services Ltd
• Tesco Plc v Crimmin (Inspector of Taxes)
• Official Receiver v Baker

COMMENTED in

• Commissioner of Taxpayer Audit and Assessment v CIBC Trust and Merchant Bank Jamaica Ltd and Others

This document cites

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• Furniss v Dawson; Murdoch v Dawson
• Snook v London and West Riding Investments Ltd
• Commissioners of Inland Revenue v Plummer
• Pryce v The Monmouthshire Railway and Canal Company
• Commissioners of Inland Revenue v Burmah Oil Company Ltd



See all quotations

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Plummer
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Commissioners of Inland Revenue v Duke of Westminster
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Income and Corporation Taxes Act 1970