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Revenue & Customs   flag 

[2007] UKSPC SPC00602
United Kingdom Special Commissioners of Income Tax
United Kingdom
21st March, 2007

Legislation Cited

Legislation Name Provision
Finance Act 1975

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
O'Neill v Phillips [1999] UKHL 24; [1999] 2 All ER 961; [1999] 1 WLR 1092; [1999] 2 BCLC 1; [1999] BCC 600 House of Lords United Kingdom 20 May 1999 BAILII flag 455
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Lynall v Inland Revenue Commissioners [1972] AC 680; 47 Tax Cas 375 United Kingdom circa 1972 LexisNexis / Westlaw flag 40
Duke of Buccleuch v IRC [1967] 1 AC 506 United Kingdom circa 1967 LexisNexis / Westlaw flag 32
Re Sutherland [1963] AC 235 United Kingdom circa 1963 LexisNexis / Westlaw flag 46
Inland Revenue Commissioners v Crossman [1937] AC 26; [1936] 1 All ER 762 United Kingdom circa 1937 LexisNexis / Westlaw flag 77
Attorney-General v Jameson [1905] 2 IR 218 Republic of Ireland 19 Dec 1904 BAILII flag 19

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