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Optos Plc v Revenue & Customs   flag 

[2006] UKSPC SPC00560
United Kingdom Special Commissioners of Income Tax
United Kingdom
18th August, 2006

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Inch v Lee (1903) 11 SLT 374 United Kingdom - Scotland circa 1903 Westlaw flag 1
Inwards v Williamson [2003] STC (SCD) 355 United Kingdom circa 2003 flag 4
Aectra Refining & Marketing Inc v Exmar NV (The New Vanguard) (The New Vanguard) [1995] 1 All ER 641; [1994] 1 WLR 1634; [1995] 1 Lloyds Rep 191 United Kingdom circa 1995 LexisNexis flag 29
Laing v LA [1973] SLT (Notes) 81 United Kingdom - Scotland circa 1973 flag 2
Federal Commerce and Navigation Co Ltd v Modena Alpha Inc [1978] 1 QB 972 United Kingdom circa 1978 LexisNexis / Westlaw flag 1
Smith v LA [1980] SC 227 United Kingdom - Scotland circa 1980 flag 1
4Cast Ltd v Mitchell (Inspector of Taxes) [2005] STC (SCD) 287 United Kingdom circa 2005 flag 2
Williams v Singer 7 Tax Cas 387 United Kingdom circa 1995 flag 6
Wakefield v Inspector of Taxes [2005] STC (SCD) 439 United Kingdom circa 2005 flag 3
Charter Reinsurance Co Ltd v Fagan [1997] AC 313; [1996] 3 All ER 46; [1996] 2 WLR 726 United Kingdom circa 1997 LexisNexis / Westlaw flag 288
Hanak v Green [1958] 2 QB 9; [1958] 2 All ER 141; [1958] 2 WLR 755 United Kingdom circa 1958 LexisNexis / Westlaw flag 184

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