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HM Inspector of Taxes v Citibank Investments Ltd   flag 

[2000] EWHC Ch 451
High Court of England and Wales
United Kingdom - England and Wales
2nd November, 2000

Legislation Cited

Legislation Name Provision
Finance Act 1965
Finance Act 1997 s128
1998 Act s128

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lloyds v Scottish Finance Ltd v Cyril Lord Carpets Sales Ltd [1992] BCLC 609 United Kingdom circa 1992 LexisNexis flag 11
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Black Nominees Ltd v Nicol (1975) 50 Tax Cas 229 United Kingdom circa 1975 flag 5
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
Inland Revenue Commissioners v Wesleyan and General Assurance Society (1946) 30 Tax Cas 11 United Kingdom circa 1946 flag 16
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
McEntire v Crossley Bros [1895] UKLawRpAC 25; [1895] AC 457; 64 LJPC 129; 72 LT 731 United Kingdom 13 May 1895 CommonLII flag 61

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