Sainsbury (J.) Plc v O'Connor

Core Citations

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CONSIDERS

• Ayerst v C. & K. (Construction) Ltd
• The Andrea Ursula ; Medway Drydock & Engineering Company Ltd v MV Andrea Ursula
• Rodwell Securities Ltd v Commissioners of Inland Revenue

[See more]

• Parway Estates Ltd v Commissioners of Inland Revenue
• Playa Larga (Owners of cargo lately laden on board) v I Congreso del Partido (Owners); Marble Islands (Owners of cargo lately laden on board) v I Congreso del Partido (Owners); I Congreso del Partido
• ENGLISH SEWING COTTON Company, Ltd v Commissioners of Inland Revenue
• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue

RESUELVE RECURSO

• Sainsbury (J.) Plc v O'Connor

AFFIRMS

• Sainsbury (J.) Plc v O'Connor

DISTINGUISHES

• Wood Preservation Ltd v Prior

CONSIDERS

• Finance Act 1973 - Articles : S-28
• Finance Act 1973 - Articles : SCH-12
• Income and Corporation Taxes Act 1970 - Articles : S-258

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• Finance Act 1927 - Articles : S-55
• Conveyancing Act 1881 - Articles : S-7
• Larceny Act 1868 - Articles : S-1
• Merchant Shipping Act 1894 - Articles : S-58
• Finance Act 1954 - Articles : S-17
• Finance Act 1930 - Articles : S-42
• Administration of Justice Act 1956 - Articles : S-3
• Income and Corporation Taxes Act 1970 - Articles : S-532
• Finance Act 1973

CONSIDERED in

• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Valbonne Estates Ltd v United Homes Ltd
• Chattey and Another v Farndale Holdings Inc. and Others

[See more]

• Edel Marie Magee v John Wade Crocker
• Munib Masri (Applicant/Judgment Creditor) v Consolidated Contractors International Company SAL and Others (First and Second) (Respondents/Judgment Debtors) (Third Respondent)

CITED in

• Marchesi v Apostolou
• Mehta and MFP-2000 LP v Viking River Cruises Ltd and Others
• Mehta v Viking River Cruises Ltd [SC Comm (Bda)]

REFERRED in

• Citicorp Trustee Company Ltd v Barclays Bank Plc and Others and Others
• Commissioner of Taxation v Linter Textiles Australia Ltd ((in Liquidation))
• Chattey and Another v Farndale Holdings Inc.

[See more]

• Spiro v Glencrown Properties Ltd and Another
• Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs

APPLIED in

• Michaels and Another v Harley House (Marylebone) Ltd

REPORTED OPINION OF in

• 64 TC 208
• [1991] BTC 181
• [1991] 1 WLR 963

This document cites

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• Wood Preservation Ltd v Prior
• Ayerst v C. & K. (Construction) Ltd
• Rodwell Securities Ltd v Commissioners of Inland Revenue
• Parway Estates Ltd v Commissioners of Inland Revenue (Note)
• ENGLISH SEWING COTTON Company, Ltd v Commissioners of Inland Revenue



See all quotations

• Brooklands Selangor Holdings Ltd v Commissioners of Inland Revenue
• The Andrea Ursula ; Medway Drydock & Engineering Company Ltd v MV Andrea Ursula
• Sainsbury (J.) Plc v O'Connor
• Parway Estates Ltd v Commissioners of Inland Revenue
• Lysaght v Edwards
• Playa Larga (Owners of cargo lately laden on board) v I Congreso del Partido (Owners); Marble Islands (Owners of cargo lately laden on board) v I Congreso del Partido (Owners); I Congreso del Partido
• Larceny Act 1868
• Income and Corporation Taxes Act 1988
• Merchant Shipping Act 1894
• Conveyancing Act 1881
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1973
• Finance Act 1954
• Income and Corporation Taxes Act 1970
• Administration of Justice Act 1956
• Finance Act 1930
• Finance Act 1927
• Finance Act 1970