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Jerome v HM Inspector of Taxes 1

[2002] EWCA Civ 1879; [2003] 2 EGLR 73

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

20th December, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Jerome v Kelly (Inspector of Taxes)	[2004] UKHL 25; [2004] 2 All ER 835; [2005] IP & T 211; [2005] RPC 10; [2004] 1 WLR 1409; [2004] All ER (D) 168; [2004] STI 1201; [2004] WTLR 681; [2005] HRLR 38; [2005] UKHRR 939; [2004] BTC 176; 76 Tax Cas 147; [2005] 2 AC 738	House of Lords	United Kingdom	13 May 2004	BAILII		54

Legislation Cited

Legislation Name	Provision
Finance Act 1965

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1992] Act S27	[1992] Act S27		United Kingdom	circa 1992			1
Kirby v Thorn EMI	[1988] 2 All ER 947; [1988] 1 WLR 445		United Kingdom	circa 1988	LexisNexis		19
Swiss Bank Corporation v Lloyds Bank Ltd	[1979] Ch 548; [1979] 2 All ER 853	Court of Chancery	United Kingdom	circa 1979	LexisNexis / Westlaw		34
Aberdeen Construction Group Ltd v Inland Revenue Commissioners	[1978] AC 885; [1978] 1 All ER 962		United Kingdom	circa 1978	LexisNexis / Westlaw		36
Lysaght v Edwards	(1876) 2 Ch 499	Court of Chancery	United Kingdom	circa 1876	LexisNexis / Westlaw		9

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