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Strand Futures and Options Ltd v HM Inspector of Taxes 1

[2003] EWHC 67 (Ch); [2003] BTC 344

High Court of England and Wales

United Kingdom - England and Wales

7th February, 2003

Legislation Cited

Legislation Name	Provision
Income Tax Act 1918 (Cth)
Finance Act 1965	s47

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index

Berry v Warnett	[1982] 1 WLR 698		United Kingdom	circa 1982	LexisNexis / Westlaw		3
Bird v Irc	[1989] AC 300		United Kingdom	circa 1989	LexisNexis / Westlaw		4
Commissioners v Garvin	[1981] 1 WLR 793		United Kingdom	circa 1981	LexisNexis / Westlaw		3
Farrell v Alexander	[1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721	House of Lords	United Kingdom	24 Jun 1976	BAILII		98
Hughes v Bank of New Zealand	[1938] AC 366		United Kingdom	circa 1938	LexisNexis / Westlaw		8
Pearson v Inland Revenue Commissioners	[1981] AC 753; [1980] 2 WLR 872		United Kingdom	circa 1981	LexisNexis / Westlaw		22
Powlson v Welbeck Securities Ltd	(1986) 60 Tax Cas 269		United Kingdom	circa 1986			2
R v Secretary of State for the Environment, Transport and the Regions; Ex parte Spath Holme Ltd	[2000] UKHL 61; [2001] 2 AC 349; [2001] 1 All ER 195; [2001] 2 WLR 15; [2001] 1 EGLR 129	House of Lords	United Kingdom	7 Dec 2000	BAILII		279
Strand Futures and Options Ltd v HM Inspector of Taxes	[2003] EWHC 67	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII

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