LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

Legal & General Assurance Society Ltd v Thomas   flag 

[2005] UKSPC SPC00461
United Kingdom Special Commissioners of Income Tax
United Kingdom
21st January, 2005

Legislation Cited

Legislation Name Provision
Finance Act 1965 s64
Finance Act 1967
Finance Act 1972
Finance Act 1989 s82, s88, s89
1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Stevens v IRC [2004] STC (SCD) 311 United Kingdom circa 2004 flag 1
Manufacturers Life v Cummins (2000) 73 Tax Cas 306 United Kingdom circa 2000 flag 1
Prudential Assurance Co Ltd v Bibby (HM Inspector of Taxes) (1999) 73 Tax Cas 142 United Kingdom circa 1999 flag 2
"Some Aspects of United Kingdom Double Taxation Relief" (1998) 52 Bulletin for International Fiscal Documentation 445 Bulletin for International Fiscal Documentation circa 1998 1
Johnson v Prudential (1996) 70 Tax Cas 445 United Kingdom circa 1996 flag 4
Yates v GCA International Ltd (1991) 64 Tax Cas 37 United Kingdom circa 1991 flag 2
George Wimpey International Ltd v Rolfe (1987) 62 Tax Cas 597 United Kingdom circa 1987 flag 2
IRC v McGuckian [1977] 1 WLR 991 United Kingdom circa 1977 LexisNexis / Westlaw flag 3
Jones v Shell Petroleum (1971) 47 Tax Cas 194 United Kingdom circa 1971 flag 1
Duckering (Inspector of Taxes) v Gollan [1965] 1 WLR 680; 42 Tax Cas 333 United Kingdom circa 1965 LexisNexis / Westlaw flag 6
Brook Bond & Co Ltd v Butler (1962) 40 Tax Cas 342 United Kingdom circa 1962 flag 1
Ostime v Australian Mutual Provident Society [1960] AC 459 United Kingdom circa 1960 LexisNexis / Westlaw flag 11
Kirkness v John Hudson & Co Ltd [1955] AC 696; [1955] 2 All ER 345 United Kingdom circa 1955 LexisNexis / Westlaw flag 100
Commercial Union Assurance Co plc v Shaw 72 Tax Cas 101 United Kingdom circa 2004 flag 4
Collard v Mining and Industrial Holdings Ltd 62 Tax Cas 448 United Kingdom circa 2004 flag 4

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback