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Wood v Holden   flag  8

[2005] EWHC 547 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
8th April, 2005

Legislation Cited

Legislation Name Provision
Finance Act 1988 s66
Finance Act 1994 s13, s50
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Cesena Sulphur Co Ltd v Nicholson [1876] UKLawRpExch 17; [1874-80] All ER 1102; (1876) 1 Ex D 428; (1876) 1 Tax Cas 88 Court of Exchequer United Kingdom 2 Feb 1876 CommonLII flag 44
Esquire Nominees Ltd v FCT [1973] HCA 67; (1973) 129 CLR 177; (1972) 3 ATR 105; 46 ALJR 345; (1972) 72 ATC 4,076 High Court of Australia Australia - Commonwealth 24 Sep 1973 AustLII flag 76
Wood v Inspector of Taxes [2005] EWHC 547 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag 2
Little Olympian Each Ways Ltd, In re [1994] 4 All ER 561; [1995] 1 WLR 560 United Kingdom circa 1994 LexisNexis flag 43
New Zealand Forest Products Finance NV v Commissioner of Inland Revenue (1995) 17 NZTC 12,073 New Zealand circa 1995 CCH New Zealand flag 6
Unit Construction Co Ltd v Bullock [1960] AC 455 United Kingdom circa 1960 LexisNexis / Westlaw flag 2
(No 5); Secretary of State for Trade and Industry v Baker [2000] 1 BCLC 523 United Kingdom circa 2000 LexisNexis flag 30
Calcutta Jute Mills Co Ltd v Nicholson (1876) 1 Tax Cas 83 United Kingdom circa 1876 flag 4
Untelrab Ltd v McGregor [1996] STC (SCD) 1 United Kingdom circa 1996 flag 10
38 Tax Cas 716 38 Tax Cas 716 United Kingdom circa 2000 flag 3
De Beers Consolidated Mines Ltd v Howe [1906] UKLawRpAC 41; [1905] UKLawRpKQB 119; [1906] AC 455; (1905) 2 KB 612 United Kingdom 8 Jun 1905 CommonLII flag 73

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