Scorer (Inspector of Taxes) v Olin Energy Systems Ltd

Core Citations

CONSIDERS

• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
• Cenlon Finance Company Ltd v Ellwood
• Cenlon Finance Company Ltd v Ellwood

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• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
• Kidston v Aspinall (HM Inspector of Taxes)
• Banning v Wright (HM Inspector of Taxes)

CONSIDERS

• Income Tax Management Act 1964 - Articles : S-12
• Income Tax Act 1952 - Articles : S-345
• Finance Act 1965

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• Income Tax Act 1952 - Articles : S-510
• Income Tax Management Act 1964 - Articles : S-5
• Finance Act 1966 - Articles : SCH-6

APPLIES

• Cenlon Finance Company Ltd v Ellwood

REPORTED OPINION OF in

• [1985] UKHL J0321-1
• [1985] BTC 181
• [1985] 2 All ER 375

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• 58 TC 592
• [1985] STC 218
• [1985] 2 WLR 668
• [1985] AC 645

CONSIDERED in

• HMRC v Charlton & Corfield

CITED in

• MacNiven v Westmoreland Investments Ltd

This document cites

• Cenlon Finance Company Ltd v Ellwood
• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
• Kidston v Aspinall (HM Inspector of Taxes)
• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
• Cenlon Finance Company Ltd v Ellwood



See all quotations

• Cenlon Finance Company Ltd v Ellwood
• Banning v Wright (HM Inspector of Taxes)
• Finance Act 1966
• Income Tax Act 1952
• Finance Act 1965
• Income Tax Management Act 1964