Scorer v Olin Energy Systems Ltd

Core Citations

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CONSIDERS

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

DOES NOT FOLLOW

• Banning v Wright

RESUELVE RECURSO

• Scorer v Olin Energy Systems Ltd

CONSIDERS

• Cenlon Finance Company Ltd v Ellwood
• Chancery Lane Safe Deposit and Offices Company Ltd v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1970 - Articles : S-274

[See more]

• Finance Act 1965 - Articles : S-52
• Finance Act 1965 - Articles : S-58
• Income Tax Act 1952 - Articles : S-510
• Income Tax Act 1952 - Articles : S-345
• Finance Act 1966 - Articles : SCH-6
• Taxes Management Act 1970 - Articles : S-54
• Income Tax Act 1952 - Articles : S-50
• Taxes Management Act 1970
• Income Tax Act 1952 - Articles : S-52
• Finance Act 1969

DISTINGUISHED in

• Gray (Inspector of Taxes) v Matheson
• Ketua Pengarah Hasil Dalam Negeri; Teruntum Theatre Sdn Bhd

CITED in

• Hankinson v HM Revenue and Customs

CONSIDERED in

• Eagerpath Ltd v Edwards (Inspector of Taxes)

REPORTED OPINION OF in

• [1984] BTC 39
• [1984] 1 WLR 675

REFERRED in

• McEwan v Martin (Inspector of Taxes)

APPLIED in

• R (DFS Furniture Company Plc) v Commissioners of Customs and Excise

NOT FOLLOWED in

• Derek William Hankinson v HM Revenue and Customs

This document cites

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



See all quotations

• Banning v Wright
• Banning v Wright (HM Inspector of Taxes)
• Finance Act 1966
• Income Tax Act 1952
• Finance Act 1965
• Finance Act 1969
• Taxes Management Act 1970