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Hanson v HM Inspector of Taxes   flag 

[2004] UKSC SPC00410
United Kingdom Supreme Court
United Kingdom
11th May, 2004

Legislation Cited

Legislation Name Provision
Finance Act 1977 s33, s50
Finance Act 1989 s50
1988 Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Court of Appeal (Potter and Jonathan Parker LJJ and Charles J) [2004] EWCA Civ 22 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 28 Jan 2004 BAILII flag 4
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 959
R v Secretary of State for the Environment, Transport and the Regions, Ex parte Spath Holme Ltd [2002] 2 AC 349 United Kingdom circa 2002 LexisNexis / Westlaw flag 1
Melluish v BMI (No 3) Ltd [1996] AC 454; [1995] 4 All ER 453 United Kingdom circa 1996 LexisNexis / Westlaw flag 63
Special Commissioners (Jurisdiction and Procedure) Regulations [1994] SI 1994 United Kingdom circa 1994 flag 36

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