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Jones v HM Inspector of Taxes   flag 

[2004] UKSC SPC00432
United Kingdom Supreme Court
United Kingdom
28th September, 2004

Legislation Cited

Legislation Name Provision
Finance Act 1938
Finance Act 1988 s32, s34
Finance Act 1989
Finance Act 1995

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Young v Pearce (1996) 70 Tax Cas 331 United Kingdom circa 1996 flag 4
Special Commissioners (Jurisdiction and Procedure) Regulations [1994] SI 1994 United Kingdom circa 1994 flag 36
Butler v Wildin (1988) 61 Tax Cas 666 United Kingdom circa 1988 flag 7
Inland Revenue Commissioners v Plummer [1980] AC 896; [1979] 3 All ER 775; [1979] 3AII ER 725; 54 Tax Cas 1 United Kingdom circa 1980 LexisNexis / Westlaw flag 37
Mills v Commissioners of Inland Revenue [1975] AC 38; (1974) 49 Tax Cas 367 United Kingdom circa 1975 LexisNexis / Westlaw flag 9
Commissioners of Inland Revenue v Leiner (1964) 41 Tax Cas 598 United Kingdom circa 1964 flag 2
Crossland v Hawkins (1960) 39 Tax Cas 493 United Kingdom circa 1960 flag 8
Lord Vestey's Executors v Inland Revenue Commissioners (1958) 31 Tax Cas 1 United Kingdom circa 1958 flag 11
Chamberlain v Commissioners of Inland Revenue (1955) 25 Tax Cas 31 United Kingdom circa 1955 flag 2
Commissioners of Inland Revenue v Payne (1940) 23 Tax Cas 610 United Kingdom circa 1940 flag 12
Copeman v Coleman [1939] 2 KB 484; (1939) 22 Tax Cas 594 United Kingdom circa 1939 LexisNexis / Westlaw flag 9
Bibby v Prudential Assurance Co Ltd 73 Tax Cas 235 United Kingdom flag 1
Commissioners of Inland Revenue v Levy 56 Tax Cas 68 United Kingdom flag 5
Chamberlain v CIR 25 Tax Cas 317 United Kingdom flag 8

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