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Lomas v HM Revenue and Customs   flag  2

[2016] EWHC 2492 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
11th October, 2016

Legislation Cited

Legislation Name Provision
Income Tax Act 1918 (Cth)
Finance Act 1965 s48
Finance Act 1969 s18, s26

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Lomas v HM Revenue and Customs [2016] EWHC 2492 High Court of England and Wales United Kingdom - England and Wales circa 2016 BAILII flag
Burlington Loan Management Ltd [2015] EWHC 2269 High Court of England and Wales United Kingdom - England and Wales circa 2015 BAILII flag 2
Jefford v Gee [1970] EWCA Civ 8; [1970] 2 QB 130; [1970] 1 All ER 1202; (1970) 2 WLR 702; (1970) 1 Lloyds Rep 107 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Mar 1970 BAILII flag 229
Corinthian Securities Ltd v Cato [1970] 1 QB 377 United Kingdom circa 1970 LexisNexis / Westlaw flag 3
[1967] 2 AC 134 [1967] 2 AC 134 United Kingdom circa 1967 LexisNexis / Westlaw flag 297
Inland Revenue Commissioners v Frere [1965] AC 402 United Kingdom circa 1965 LexisNexis / Westlaw flag 4
Riches v Westminster Bank Ltd [1947] AC 390; [1947] 1 All ER 469 United Kingdom circa 1947 LexisNexis / Westlaw flag 84
Ltd v Irc [1937] AC 785 United Kingdom circa 1937 LexisNexis / Westlaw flag 7
Barlow v Inland Revenue Oommi8sioners (1937) 21 Tax Cas 354 United Kingdom circa 1937 flag 4
Garston Overseers v Carlisle (Surveyor of Taxes) [1915] 3 KB 381 United Kingdom circa 1915 LexisNexis / Westlaw flag 4
Mayor, & , of Gateshead v Lumsden [1914] UKLawRpKQB 72; [1914] 2 KB 883 United Kingdom 19 Mar 1914 CommonLII flag 7
Re Cooper [1911] UKLawRpKQB 118; (1911) 2 KB 550 United Kingdom 2 Jun 1911 CommonLII flag 18
Scottish North American Trust Ltd v Farmer (1910) 5 Tax Cas 693 United Kingdom circa 1910 flag 8
Craven's Mortgage, In re; Davies v Craven [1907] UKLawRpCh 104; [1907] 2 Ch 448 Court of Chancery United Kingdom 17 Jul 1907 CommonLII flag 4
Lord Advocate v City of Edinburgh (1903) 4 Tax Cas 627 United Kingdom circa 1903 flag 1
Sadler v the South Staffordshire and Birmingham District Steam Tramways Co [1889] UKLawRpKQB 113; 23 QBD 324; 2 Tax Cas 450 Queen's Bench United Kingdom 26 Jun 1889 CommonLII flag 14
Vyse v Foster (1872) 8 LRCh App 309 United Kingdom circa 1872 flag 56
In Re Herefordshire Banking Co [1867] UKLawRpEq 124; 4 Eq 250; 17 LT 58 United Kingdom 10 Jul 1867 CommonLII flag 9
Bebb v Bunny [1854] EngR 1040; 1 K & J 216; 69 ER 436 United Kingdom circa 1854 CommonLII flag 6
24 QBD 324 24 QBD 324 Queen's Bench United Kingdom LexisNexis / Westlaw flag 2
Irc v Hay 8 Tax Cas 636 United Kingdom flag 4
1 Act 1864 1 Act 1864 United Kingdom flag 4

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