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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
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
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
Farrell v Alexander	[1976] UKHL 5; [1977] AC 59; [1976] 2 All ER 721	House of Lords	United Kingdom	24 Jun 1976	BAILII		98
Bird v Irc	[1989] AC 300		United Kingdom	circa 1989	LexisNexis / Westlaw		4
Berry v Warnett	[1982] 1 WLR 698		United Kingdom	circa 1982	LexisNexis / Westlaw		3
Pearson v Inland Revenue Commissioners	[1981] AC 753; [1980] 2 WLR 872		United Kingdom	circa 1981	LexisNexis / Westlaw		22
Commissioners v Garvin	[1981] 1 WLR 793		United Kingdom	circa 1981	LexisNexis / Westlaw		3
Hughes v Bank of New Zealand	[1938] AC 366		United Kingdom	circa 1938	LexisNexis / Westlaw		8

Powlson v Welbeck Securities Ltd	(1986) 60 Tax Cas 269		United Kingdom	circa 1986			2

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