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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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