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Jerome v HM Inspector of Taxes 1

[2002] EWCA Civ 1879; [2003] 2 EGLR 73

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

20th December, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Jerome v Kelly (Inspector of Taxes)	[2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738	House of Lords	United Kingdom	13 May 2004	BAILII		54

Legislation Cited

Legislation Name	Provision
Finance Act 1965

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Kirby v Thorn EMI	[1988] 2 All ER 947; [1988] 1 WLR 445		United Kingdom	circa 1988	LexisNexis		19
Swiss Bank Corporation v Lloyds Bank Ltd	[1979] Ch 548; [1979] 2 All ER 853	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		34
Aberdeen Construction Group Ltd v Inland Revenue Commissioners	[1978] AC 885; [1978] 1 All ER 962		United Kingdom	circa 1978	LexisNexis / Westlaw		36
Lysaght v Edwards	(1876) 2 Ch 499	Court of Chancery	United Kingdom	circa 1876	LexisNexis / Westlaw		9

[1992] Act S27	[1992] Act S27		United Kingdom	circa 1992			1

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