Woolwich Equitable Building Society v Commissioners of Inland Revenue

Core Citations

CITES

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

CITED in

• Chippendale Printing Company Pty Ltd v Commissioner of Taxation
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue and Attorney General

APPLIED in

• Sci Operations Pty Ltd v Commonwealth Commissioner of Taxation

CONSIDERED in

• R v Ministry of Agriculture Fisheries and Food and Others
• Kleinwort Benson Ltd v Birmingham City Council
• Nurdin and Peacock Plc v D B Ramsden and Company Ltd

[See more]

• Monro v HM Revenue and Customs
• Westdeutsche Landesbank Girozentrale v Islington London Borough Council
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Woolwich Equitable Building Society v Commissioners of Inland Revenue

REFERRED in

• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Friends' Provident Life Office (A Firm) v Hillier Parker May & Rowden; Estates & General Plc and Others, third parties
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another

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• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• Vodafone Ltd v The Office of Communications
• South Tyneside Metropolitan Borough Council v Svenska International Plc

REPORTED OPINION OF in

• [1989] 1 WLR 137

FOLLOWED in

• O'Rourke v Revenue Commissioners

APPEAL RESOLVED in

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

REVERSED in

• Woolwich Equitable Building Society v Commissioners of Inland Revenue