Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue

Core Citations

RESUELVE RECURSO

• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue

CONSIDERS

• Income and Corporation Taxes Act 1988
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Greenberg v Commissioners of Inland Revenue

DOES NOT FOLLOW

• Sheppard v Commissioners of Inland Revenue (No. 2)

REFERS TO

• Lupton v F.A. & A.B. Ltd
• Griffiths v J. P. Harrison (Watford) Ltd
• Commissioners of Inland Revenue v Joiner

REPORTED OPINION OF in

• [1997] BTC 3
• 70 TC 193
• [1997] STC 1

CITED in

• NP Grogan v HM Revenue and Customs
• Gilchrist (as trustee of the J P Gilchrist 1993 Settlement) v Revenue and Customs Comrs

REFERRED in

• UBS AG v HM Revenue and Customs

FOLLOWED in

• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees

APPLIED in

• Commissioners of Inland Revenue v Sema Group Pension Scheme Trustees

This document cites

• Griffiths v J. P. Harrison (Watford) Ltd
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Lupton v F.A. & A.B. Ltd
• Commissioners of Inland Revenue v Joiner
• Finsbury Securities Ltd v Commissioners of Inland Revenue



See all quotations

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Greenberg v Commissioners of Inland Revenue
• Sheppard v Commissioners of Inland Revenue (No. 2)
• Lewis v Wallis
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Finance Act 1965
• Finance Act 1973
• Finance Act 1960
• Taxation of Chargeable Gains Act 1992
• Income and Corporation Taxes Act 1970
• General and Special Commissioners (Amendment of Enactments) Regulations 1994