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Inland Revenue Commissioners v Laird Group plc   flag  5

[2003] UKHL 54; [2003] 4 All ER 669; [2003] All ER (D) 261; [2003] 1 WLR 2476; [2003] STI 1821; [2003] BTC 385; 75 Tax Cas 399
House of Lords
United Kingdom
16th October, 2003

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Bti 2014 LLC v Sequana SA [2016] EWHC 1686 (Ch); [2017] BCLC 453 High Court of England and Wales United Kingdom - England and Wales 11 Jul 2016 BAILII flag 18
Bti 2014 LLC v Sequana SA [2019] EWCA Civ 112; [2019] 2 All ER 784; [2019] 1 BCLC 347; [2019] BCC 631 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 6 Feb 2019 BAILII flag 53
Cadbury Schweppes Plc v HM Inspector of Taxes [2006] EWCA Civ 657 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 May 2006 BAILII flag 1
Marcus Bamberg v Revenue & Customs [2010] UKFTT 333 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Jul 2010 BAILII flag
RE CHINA OCEAN INDUSTRY GROUP LTD (†THE COMPANY†) [2021] HKCFI 247; [2021] 2 HKC 153; [2021] 1 HKLRD 1030 Hong Kong Court of First Instance Hong Kong 29 Jan 2021 HKLII flag 1

Legislation Cited

Legislation Name Provision
Finance Act 1960 s28
Finance Act 1962

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Borland's Trustee v Steel Brothers & Co, Ltd [1900] UKLawRpCh 190; [1901] 1 Ch 279 Court of Chancery United Kingdom 14 Nov 1900 CommonLII flag 80
Commissioners of Inland Revenue v Laird [2002] EWCA Civ 576 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 30 Apr 2002 BAILII flag 1
Greenberg v Inland Revenue Commissioners [1972] AC 109 United Kingdom circa 1972 LexisNexis / Westlaw flag 19
Inland Revenue Commissioners v Crossman [1937] AC 26; [1936] 1 All ER 762 United Kingdom circa 1937 LexisNexis / Westlaw flag 77
Inland Revenue Commissioners v Joiner [1975] 1 WLR 1701; 50 Tax Cas 449 United Kingdom circa 1975 LexisNexis / Westlaw flag 25
IRC v Parker [1966] AC 141; 43 Tax Cas 396 United Kingdom circa 1966 LexisNexis / Westlaw flag 23
Sheppard v Inland Revenue Commissioners (No 2) (1993) 65 Tax Cas 724 United Kingdom circa 1993 flag 3
Short v Treasury Commissioners [1948] 1 KB 116 United Kingdom circa 1948 LexisNexis / Westlaw flag 16

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