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Arnander Executors of McKenna Deceased v Revenue & Customs   flag 

[2006] UKSPC SPC00565
United Kingdom Special Commissioners of Income Tax
United Kingdom
23rd October, 2006

Legislation Cited

Legislation Name Provision
Finance Act 1975

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Bacchiocchi v The Academic Agency [1998] EWCA Civ 308; [1998] 2 All ER 241; [1998] L & TR 151; [1998] 3 EGLR 157; [1998] 1 WLR 1313; (1999) 78 P & CR 276 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 20 Feb 1998 BAILII flag 3
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 344
Higginson s Executors v Inland Revenue Commissioners [2002] STC (SCD) 483 United Kingdom circa 2002 flag 3
Lindsay v Commissioners of Inland Revenue (1953) 34 Tax Cas 289 United Kingdom circa 1953 flag 2
Dixon v Inland Revenue Commissioners [2002] STC (SCD) 53 United Kingdom circa 2002 flag 4
Lloyds TSB (personal representative of Antrobus, deceased) v Inland Revenue Commissioner [2002] STC (SCD) 468 United Kingdom circa 2002 flag 4
[2006] SC 3037/200/6/SC [2006] SC 3037/200/6/SC United Kingdom - Scotland circa 2006 flag 1
Walter W Saunders Ltd v Dixon (1962) 40 Tax Cas 329 United Kingdom circa 1962 flag 5
Rosser v Inland Revenue Commissioners [2002] STC (SCD) 311 United Kingdom circa 2002 flag 1
Korner v CIR (1969) 45 Tax Cas 287 United Kingdom circa 1969 flag 4
Graysim Properties Ltd v P & O Property Holdings Ltd [1995] 4 All ER 831 United Kingdom circa 1995 LexisNexis flag 1

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