Woolwich Equitable Building Society v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Ex parte James; Re Condon
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Brocklebank Ltd v The King

[See more]

• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Irving against Wilson and Another
• Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd

CONSIDERS

• General Rate Act 1967
• Finance Act 1947
• Steele v Williams

[See more]

• Kiriri Cotton Company Ltd v Dewani
• Sebel Products Ltd v Commissioners of Customs and Excise
• Glasgow Corporation v Lord Advocate
• Campbell v Hall
• Maskell v Horner
• Commissioners of Inland Revenue v Nuttall
• Hooper v Exeter Corporation
• Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd
• Sargood Bros v Commonwealth
• Attorney General v Wilts United Dairies Ltd
• R v Tower Hamlets London Borough Council, ex parte Chetnik Developments Ltd
• Supreme Court (now known as Senior Courts) Act 1981
• Finance Act 1972 - Articles : SCH-20
• Taxes Management Act 1970 - Articles : S-68
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-35A
• Finance Act 1926
• Crown Proceedings Act 1947
• General Rate Act 1967 - Articles : SCH-1
• Finance Act 1946 - Articles : S-18
• Taxes Management Act 1970 - Articles : S-55
• Finance Act 1951 - Articles : S-23
• Income and Corporation Taxes Act 1970 - Articles : S-343
• Finance Act 1986 - Articles : S-47
• Taxes Management Act 1970 - Articles : S-61
• Supreme Court (now known as Senior Courts) Act 1981 - Articles : S-31
• General Rate Act 1967 - Articles : S-9
• Taxes Management Act 1970 - Articles : S-33
• Electricity Act 1947 - Articles : S-37

REFERS TO

• British Oxygen Company v South West Scotland Electricity Board (No 2)
• Bilbie v Lumley
• Dew, Esq. against Parsons, Gent

[See more]

• Brocklebank Ltd v The King
• Joseph Somes and Others, - Plaintiffs in Error; The Directors of the British Empire Shipping Company, - Defendants in Error
• Auckland Harbour Board v The King
• Paal Wilson & Company A/S v Partenreederei Hannah Blumenthal
• Ex parte Simmonds. Re Carnac
• Re Tyler. ex parte Official Receiver
• Blackpool and Fleetwood Tramroad Company v Bispham with Norbreck Urban Council
• Queens of the River Steamship Company Ltd v River Thames Conservators
• Universe Tankships Inc. of Monrovia v International Transport Workers Federation (Marine)

DOES NOT FOLLOW

• Whiteley (William) Ltd v The King

RESUELVE RECURSO

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

APPLIES

• National Pari-Mutuel Association Ltd v The King

CITES

• Muschinski v Dodds
• Sharpe (A Bankrupt) Re, ex parte Trustee of the Bankrupt's Property v The Bankrupt
• Irving against Wilson and Another

[See more]

• Bourgoin S.A. v Ministry of Agriculture, Fisheries and Food
• Atlee and Others v Backhouse
• Hamlet and Others v Richardson
• Sharp Brothers & Knight v Chant
• John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
• Ex parte Preston (pet. all.)
• Morgan against Palmer
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• Chase Manhattan Bank N.A. v Israel-British Bank (London) Ltd
• Brown against McKinally
• Harse v Pearl Life Assurance Company
• Buckingham v Francis
• R v Chief Constable of the Merseyside Police, ex parte Calveley
• B. & S. Contracts and Design Ltd v Victor Green Publications Ltd
• Rogers v Ingham
• Moses v Macferlan
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• DPP for Northern Ireland v Lynch
• O'Sullivan v Management Agency and Music Ltd
• Barton v Armstrong
• BP Exploration Company (Libya) Ltd v Hunt
• Great Western Ry Company v Sutton (Bill of Exceptions) (in Error):
• R v Commissioners of Inland Revenue, ex parte MFK Underwriting Agencies Ltd and Others and related applications

REVERSES

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

DISTINGUISHES

• Slater v Burnley Corporation
• Twyford v Manchester Corporation

CONSIDERED in

• Nurdin and Peacock Plc v D B Ramsden and Company Ltd
• Hillsdown Holdings Plc and Others v Commissioners of Inland Revenue
• Waikato Regional Airport Ltd v A-G of New Zealand

[See more]

• Europcar UK Ltd & Others v HM Revenue and Customs
• Hudson Contract Services Ltd v HM Revenue and Customs
• Pawlowski (Collector of Taxes) v Dunnington
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Planning and Environment Committee v Lesquende Ltd
• R (Kemp) v Denbighshire Local Health Board
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Monro v HM Revenue and Customs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Marine Trade SA v Pioneer Freight Futures Company Ltd BVI

DISTINGUISHED in

• Roxborough v Rothmans of Pall Mall Australia Ltd
• Lamesa Holding Bv v Commissioner of Taxation
• Management Corporation Strata Title No 473 v De Beers Jewellery Pte Ltd

REFERRED in

• R v Barnet Magistrates' Court, ex parte Cantor
• Fortisbank Sa and Trenwick International Ltd and Others
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs

[See more]

• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• R (Child Poverty Action Group) v Secretary of State for Work and Pensions
• Somerville and Others v Scottish Ministers (HM Advocate General for Scotland intervening)
• Primlake Ltd ((in Liquidation)) v Matthews Associates and Others
• Guinness Mahon and Company Ltd v Kensington and Chelsea London Borough Council
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
• Bank of Ireland Trust Services Ltd v Revenue Commissioners (No. 2)
• Kleinwort Benson Ltd v Glasgow City Council
• Kleinwort Benson Ltd v Lincoln City Council
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• HM Revenue and Customs v The GKN Group
• Monro v HM Revenue and Customs
• HM Revenue and Customs v Total Network SL
• Uren v First National Home Finance Ltd
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

CITED in

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Edmonds v Lawson

[See more]

• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Littlewoods Ltd and Others v HM Revenue and Customs
• Sita UK Ltd v Greater Manchester Waste Disposal Authority
• Masri v Consolidated Contractors (Oil and Gas) Company SAL
• The Health (Amendment) (No. 2) Bill 2004
• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs

REPORTED OPINION OF in

• [1991] STC 364
• [1991] 4 All ER 577
• [27/05/1991] TLR 4

[See more]

• [1991] 3 WLR 790

APPLIED in

• British Steel Plc v Commissioners of Customs and Excise

FOLLOWED in

• Quigley v Harris

NOT APPLIED in

• Premium Investments Ltd and Town & Country Resorts Ltd v Commissioner of General Consumption Tax

APPEAL RESOLVED in

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

AFFIRMED in

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

This document cites

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• Bourgoin S.A. v Ministry of Agriculture, Fisheries and Food
• Paal Wilson & Company A/S v Partenreederei Hannah Blumenthal
• British Oxygen Company v South West Scotland Electricity Board (No 2)
• Universe Tankships Inc. of Monrovia v International Transport Workers Federation (Marine)
• R v Chief Constable of the Merseyside Police, ex parte Calveley



See all quotations

• DPP for Northern Ireland v Lynch
• Commissioners of Inland Revenue v Nuttall
• President of India v La Pintada Compania Navigacion S.A. (La Pintada)
• Great Western Ry Company v Sutton (Bill of Exceptions) (in Error):
• Ex parte Preston (pet. all.)
• R v Commissioners of Inland Revenue, ex parte National Federation of Self-Employed and Small Businesses Ltd
• R v Tower Hamlets London Borough Council, ex parte Chetnik Developments Ltd
• O'Sullivan v Management Agency and Music Ltd
• BP Exploration Company (Libya) Ltd v Hunt
• B. & S. Contracts and Design Ltd v Victor Green Publications Ltd
• Fibrosa Spolka Akcyjna v Fairbairn Lawson Combe Barbour Ltd
• Irving against Wilson and Another
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• Rogers v Ingham
• Irving against Wilson and Another
• Campbell v Hall
• Re Tyler. ex parte Official Receiver
• Attorney General v Wilts United Dairies Ltd
• Sharp Brothers & Knight v Chant
• Maskell v Horner
• Kiriri Cotton Company Ltd v Dewani
• Queens of the River Steamship Company Ltd v River Thames Conservators
• Sebel Products Ltd v Commissioners of Customs and Excise
• Moses v Macferlan
• Bilbie v Lumley
• Slater v Burnley Corporation
• Glasgow Corporation v Lord Advocate
• Blackpool and Fleetwood Tramroad Company v Bispham with Norbreck Urban Council
• Auckland Harbour Board v The King
• Hamlet and Others v Richardson