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Westmoreland Investments Ltd v HM Inspector Of Taxes   flag 

[1998] EWCA Civ 1608
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
23rd October, 1998

Legislation Cited

Legislation Name Provision
Finance Act 1994

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
IRC v Willoughby [1997] UKHL 29; (1997) 70 Tax Cas 57; [1997] 1 WLR 1071 House of Lords United Kingdom 10 Jul 1997 BAILII flag 30
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
ustoms and Excise v Faith Construction Ltd [1991] QB 905 United Kingdom circa 1991 LexisNexis / Westlaw flag 1
Customs & Excise Commissioners v Faith Construction Ltd [1990] 1 QB 905 United Kingdom circa 1990 LexisNexis / Westlaw flag 5
Ensign Tankers v Stokes [1989] 1 WLR 1222 United Kingdom circa 1989 LexisNexis / Westlaw flag 13
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
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 347
Hyett v Lennard [1940] 2 KB 180 United Kingdom circa 1940 LexisNexis / Westlaw flag 3
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251

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