Walker (Inspector of Taxes) v Centaur Clothes Group Ltd

Core Citations

CONSIDERS

• Centaur Clothes Group Ltd v Walker
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd

RESUELVE RECURSO

• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd

CONSIDERS

• Cull v Cowcher (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1988 - Articles : S-12
• Income and Corporation Taxes Act 1988 - Articles : S-239

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• Income and Corporation Taxes Act 1988 - Articles : S-832
• Income and Corporation Taxes Act 1988 - Articles : S-14
• Finance Act 1998 - Articles : S-31
• Finance Act 1972
• Finance Act 1965
• Finance Act 1966 - Articles : SCH-5

REPORTED OPINION OF in

• [2000] UKHL J0406-2
• 06/04/2000 Daily Cases
• [2000] 2 All ER 589

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• [07/04/2000] TLR 1
• [2000] 1 WLR 799
• 72 TC 379
• [2000] BTC 121

CITED in

• DMWSHNZ Ltd v Revenue and Customs Commissioners
• Pirelli Cable Holding NV v Commissioners of Inland Revenue; Pirelli Tyre Holding NV v Commissioners of Inland Revenue Pirelli SpA v Commissioners of Inland Revenue Pirelli General Plc v Commissioners of Inland Revenue Pirelli Plc v Commissioners of Inland Revenue
• Nottingham Community Housing Association Ltd v Powerminster Ltd

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• R (Crouch) v South Birmingham Primary Care Trust and Another
• Langley and Others v Liverpool City Council and Another
• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax

REFERRED in

• DMWSHNZ Ltd (in members' voluntary liquidation) v Revenue and Customs Commissioners
• R v Evans (Dorothy Gertrude)

CONSIDERED in

• R (Morgan Grenfell & Company Ltd) v Special Commissioner of Income Tax
• Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs
• Presidential Insurance Company Ltd v St. Hill et Al

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• Kattina Anglin Appellant v The Governor of the Cayman Islands Respondent Colours Caribbean Intervener
• Kattina Anglin Appellant v The Governor of the Cayman Islands Respondent Colours Caribbean Intervener

This document cites

• Centaur Clothes Group Ltd v Walker
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association



See all quotations

• Cull v Cowcher (HM Inspector of Taxes)
• Income and Corporation Taxes Act 1988
• Finance Act 1966
• Finance Act 1972
• Finance Act 1965
• Finance Act 1998