Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.

Core Citations

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DOUBTS

• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue

CONSIDERS

• Chamney v Lewis (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Moss' Empires Ltd v Commissioners of Inland Revenue

[See more]

• Singer v Williams
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Pickles v Foulsham (HM Inspector of Taxes)
• Whitney v Commissioners of Inland Revenue
• Brooke v Commissioners of Inland Revenue

CONSIDERS

• Income Tax Act 1952
• Foulsham v Pickles
• Income Tax Act 1952 - Articles : S-122

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• Income Tax Act 1952 - Articles : S-170
• Income Tax Act 1952 - Articles : S-123

REFERS TO

• Commissioners of Inland Revenue v Holder (Sir H. C.)

RESUELVE RECURSO

• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.

APPLIES

• Re Vandervell's Trusts (no. 1)

AFFIRMS

• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.

REPORTED OPINION OF in

• [1970] UKHL J1111-1
• [1970] 3 All ER 656
• 46 TC 472

[See more]

• [1971] AC 945
• [1971] 2 WLR 105

CITED in

• Chan Woon-hung t/a Ocean Plastic Factory v Associated Bankers Insurance Company Ltd
• Monksfield v Vehicle and General Insurance Company Ltd
• ALFRED McALPINE Plc v BAI (RUN-OFF) Ltd

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• Socony Mobil Oil Company Inc. v West of England Ship Owners Mutual Insurance Association (London) Ltd (No 2) (Padre Island)
• Alfred McAlpine Plc v BAI (Run-Off) Ltd
• Ardmore Construction Ltd v Revenue and Customs Commissioners
• Bayfine UK v HM Revenue and Customs
• TC03580: Ardmore Construction Ltd
• Ardmore Construction Ltd and another v Revenue and Customs Commissioners
• McAlpine (Alfred) Plc v BAI (Run-Off) Ltd
• Alfred McAlpine Plc v BAI (Run-Off) Ltd [QBD (Comm)]
• Total Graphics Ltd v AGF Insurance Ltd
• Farrell v Federated Employers Insurance Association Ltd
• NML Capital Ltd v Republic of Argentina

REFERRED in

• Murphy v Ingram
• Re Vandervell's Trusts (no. 1)
• Ardmore Construction Ltd v HMRC

APPLIED in

• Re Hawkins, deceased ; Hawkins v Hawkins

CONSIDERED in

• Nichols v Gibson (Inspector of Taxes)
• Ardmore Construction Ltd v The Commissioners for HM Revenue and Customs
• Peter Hamilton Nichols v Thomas William Gibson (H M Inspector of Taxes)

[See more]

• Dawson v Commissioners of Inland Revenue
• Provident Insurance Corporation Ltd v The Commissioner of Inland Revenue
• Bayfine UK v HM Revenue and Customs
• R Tony Michael Jimenez v The First Tier Tribunal (Tax Chamber)
• Clark v Oceanic Contractors Inc.

DISTINGUISHED in

• Murtagh (Inspector of Taxes) v Rusk

This document cites

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• Moss' Empires Ltd v Commissioners of Inland Revenue
• Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece S.A.
• Foulsham v Pickles
• Whitworth Park Coal Company Ltd ((in Liquidation)) v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Holder (Sir H. C.)



See all quotations

• Whitney v Commissioners of Inland Revenue
• Pickles v Foulsham (HM Inspector of Taxes)
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Commissioners of Inland Revenue v Holder (Sir H. C.)
• Re Vandervell's Trusts (no. 1)
• Chamney v Lewis (HM Inspector of Taxes)
• Singer v Williams
• Brooke v Commissioners of Inland Revenue
• Income Tax Act 1952