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Ors v Clark   flag 

[2000] EWHC Ch 141
High Court of England and Wales
United Kingdom - England and Wales
24th February, 2000

Legislation Cited

Legislation Name Provision
Finance Act 1965
Finance Act 1971

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
Cape Brandy Syndicate v Inland Revenue Commissioners [1921] 1 KB 64; 12 Tax Cas 358 United Kingdom circa 1921 LexisNexis / Westlaw flag 154
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Ransom v Higgs [1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281 House of Lords United Kingdom 13 Nov 1974 BAILII flag 75
Craven (Inspector of Taxes) v White; Inland Revenue Commissioners v Bowater Property Developments Ltd [1989] AC 398; [1988] 3 All ER 495; [1988] 3 WLR 423 United Kingdom circa 1988 LexisNexis / Westlaw flag 59
Cooper v Stubbs [1925] 2 KB 753; [1925] All ER 643 United Kingdom circa 1925 LexisNexis / Westlaw flag 28
Iswera v Commissioner of Inland Revenue [1965] 1 WLR 663 United Kingdom circa 1965 LexisNexis / Westlaw flag 24
Davies (HM Inspector of Taxes) v Shell Co of China Ltd (1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121 United Kingdom circa 1951 flag 21
Lewis Emanuel & Son Ltd v White (1965) 42 Tax Cas 369 United Kingdom circa 1965 flag 14
Imperial Tobacco v Kelly (HMIT) 25 Tax Cas 292 United Kingdom circa 1988 flag 14
Ransom (HMIT) v Higgs [1974] 1 WLR 1613 United Kingdom circa 1974 LexisNexis / Westlaw flag 2
Davies v The Shell Co of China 32 Tax Cas 138 United Kingdom flag 2

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