Commissioners of Inland Revenue v Scottish Provident Institution

Core Citations

CONSIDERS

• R v Maloney (Peter James)

CONSIDERS

• Finance Act 1994 - Articles : S-150A
• Finance Act 1994 - Articles : S-147A
• Finance Act 1994 - Articles : S-147

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• Finance Act 1996

RESUELVE RECURSO

• Commissioners of Inland Revenue v Scottish Provident Institution

APPLIES

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

CITES

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue

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• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Commissioners of Inland Revenue v Scottish Provident Institution
• Churchill v Roach
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Scottish Provident Institution
• Save Britain's Heritage v Number 1 Poultry Ltd
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• MacNiven v Westmoreland Investments Ltd
• South Bucks District Council v Secretary of State for Transport, Local Government and the Regions and another
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)

CITED in

• BUPA Insurance Ltd v Revenue and Customs Comrs
• Berry v HMRC
• Explainaway Ltd v R & C Commissioners

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• TC03562: William Ferguson
• Good v R & C Commissioners
• PA Holdings Ltd v HM Revenue and Customs
• Bayfine UK v HM Revenue and Customs
• Mayes v HM Revenue and Customs

REFERRED in

• Schofield v HMRC
• The Trustees of the Morrison 2002 Maintenance Trust v The Commissioners for HM Revenue and Customs
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another

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• Samarkand Film Partnership No. 3 and Others v The Commissioners for HM Revenue and Customs
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland
• Hargreaves Property Holdings Ltd v The Commissioners for HM Revenue and Customs

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Altrad Services Ltd
• Edward Joseph v The Attorney General
• Manolete Partners Plc v Ian Russell White

REPORTED OPINION OF in

• [2005] STC 15
• [2005] 1 All ER 325
• 25/11/2004 Daily Cases

[See more]

• 7 ITLR 403
• 2004 Scot (D) 29/11
• [26/11/2004] TLR 4
• [2004] NR Uned 241
• 2005 SC HL 33
• [2004] 1 WLR 3172

This document cites

• Moodie v Commissioners of Inland Revenue and Another ; Sotnick v Same
• Churchill v Roach
• MacNiven v Westmoreland Investments Ltd
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Re McGuckian (No 1)
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Chinn v Hochstrasser ; Chinn (A E) v Collins (Inspector of Taxes)
• Furniss (Inspector of Taxes) v D.E.R Dawson ; Furniss (Inspector of Taxes) v G.E. Dawson and; Furniss (Inspector of Taxes v E.B. Dawson (by Order to Carry on Dated 13th July 1981) ; Murdoch (Inspector of Taxes) v R.S. Dawson (Consolidated Appeals)
• Barclays Mercantile Business Finance Ltd v Mawson (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
• Save Britain's Heritage v Number 1 Poultry Ltd
• R v Maloney (Peter James)
• Commissioners of Inland Revenue v Scottish Provident Institution
• Commissioners of Inland Revenue v Scottish Provident Institution
• Commissioners of Inland Revenue v Burmah Oil Company Ltd
• Finance Act 1994
• Finance Act 1996
• South Bucks District Council v Secretary of State for Transport, Local Government and the Regions and another