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NEC Semi-Conductors Ltd v IRC   flag  4

[2003] EWHC 2813 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
24th November, 2003

Legislation Cited

Legislation Name Provision
Finance Act 1945
Finance Act 1965
Finance Act 1972

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Kleinwort Benson Ltd v Lincoln City Council [1998] UKHL 38; [1999] 2 AC 349; [1998] 4 All ER 513; [1998] 3 WLR 1095; [1998] Lloyds Rep Bank 387 House of Lords United Kingdom 29 Oct 1998 BAILII flag 320
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 227
President of India v La Pintada Compania Navigacion SA [1985] AC 104; [1984] 2 All ER 773; [1984] 3 WLR 10 United Kingdom circa 1985 LexisNexis / Westlaw flag 136
Salomon v Commissioners of Customs and Excise [1967] 2 QB 116; [1966] 2 All ER 340; [1966] 2 Lloyds Rep 460; [1966] 3 WLR 36 United Kingdom circa 1967 LexisNexis / Westlaw flag 70
Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2003] EWHC 1779 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 2
Hoechst UK Ltd v IRC [2003] EWHC 1002 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 1
GLO, NEC Semi-Conductors Ltd v CIR [2003] EWHC 2813 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 1
OECD, the The Organisation for Economic Co-operation and Development Pirelli Pirelli Cable Holding NV v IRC [2003] EWHC 250 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 1

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