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Lessex Ltd v HM Inspector of Taxes   flag 

[2003] UKSC SPC00391
United Kingdom Supreme Court
United Kingdom
6th November, 2003

Legislation Cited

Legislation Name Provision
Finance Act 1998 s94

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Institute of Patent Agents v Lockwood [1894] UKLawRpAC 38; [1894] AC 347; 63 LJPC 75 United Kingdom 11 Jun 1894 CommonLII flag 164
DPP v Ottewell [1970] AC 642 United Kingdom circa 1970 LexisNexis / Westlaw flag 138
Luke v Inland Revenue Commissioners [1963] AC 557; (1963) 1 All ER 655; 40 Tax Cas 630 United Kingdom circa 1963 LexisNexis / Westlaw flag 88
Secretary of State for Social Services v Tunnicliffe [1991] 2 All ER 712 United Kingdom circa 1991 LexisNexis flag 86
Forrest v Brighton Justices; Hamilton v Marylebone Magistrates Court [1981] AC 1038; [1981] 2 All ER 711; [1981] 3 WLR 79 United Kingdom circa 1981 LexisNexis / Westlaw flag 46
Mangin v Commissioners of Inland Revenue [1971] AC 739 United Kingdom circa 1971 LexisNexis / Westlaw flag 46
Secretary of State for Defence v Guardian Newspapers Ltd (Tisdall Case) [1985] AC 339; [1984] 3 All ER 601; [1984] 3 WLR 986 United Kingdom circa 1984 LexisNexis / Westlaw flag 45
Attorney-General v Hislop [1991] 1 QB 514; [1991] 1 All ER 911; [1991] 2 WLR 219 United Kingdom circa 1991 LexisNexis / Westlaw flag 43
Nancollas v Insurance Officer [1985] 1 All ER 833 United Kingdom circa 1985 LexisNexis flag 24
McMonagle v Westminster City Council [1990] 2 AC 716; [1990] 2 WLR 823 United Kingdom circa 1990 LexisNexis / Westlaw flag 16
Dickenson v Fletcher (1873) 9 LRCP 1 circa 1873 5
R v Corby Juvenile Court, ex parte M [1987] 1 WLR 55 United Kingdom circa 1987 LexisNexis / Westlaw flag 4
Tuck v National Freight Corporation [1979] 1 WLR 37 United Kingdom circa 1979 LexisNexis / Westlaw flag 2
Stone v Yeovil (1876) LR 1 CP 691 Court of Common Pleas United Kingdom circa 1876 flag 2
Sharp v Pereria [1998] EWCA Civ 1085; [1998] 4 All ER 145; [1999] 1 WLR 195 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 24 Jun 1998 BAILII flag 1
R v Kirkup [1993] 1 WLR 774 United Kingdom circa 1993 LexisNexis / Westlaw flag 1
CA Stone v Yeovil Corporation (1876) 2 CP 99 Court of Common Pleas United Kingdom circa 1876 flag 1
Miller v Salomons [1852] ER 475 United Kingdom circa 1852 CommonLII flag 1

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