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Philip John Underwood v Revenue & Customs   flag 

[2007] UKSPC SPC00614
United Kingdom Special Commissioners of Income Tax
United Kingdom
16th May, 2007

Legislation Cited

Legislation Name Provision
Finance Act 1962

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Abbey National Building Society v Cann [1990] UKHL 3; [1991] 1 AC 56; [1990] 1 All ER 1085; [1990] 2 WLR 832 House of Lords United Kingdom 29 Mar 1990 BAILII flag 89
Ensign Tankers (Leasing) Ltd v Stokes (Inspector of Taxes) [1992] 1 AC 655; [1992] 2 All ER 275; [1992] 2 WLR 469; 64 Tax Cas 617 United Kingdom circa 1992 LexisNexis / Westlaw flag 73
Oughtred v Inland Revenue Commissioners [1959] UKHL 3; [1960] AC 206; [1959] 3 All ER 623 House of Lords United Kingdom 4 Nov 1959 BAILII flag 55
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 flag 54
Commissioners of Inland Revenue v Angus [1889] UKLawRpKQB 133; (1889) 23 QBD 579 Queen's Bench United Kingdom 9 Aug 1889 CommonLII flag 52
Sargaison v Roberts [1969] 1 WLR 951; [1969] Tax Cas 612 United Kingdom circa 1969 LexisNexis / Westlaw flag 10
Coren v Keighley (1972) 48 Tax Cas 370 United Kingdom circa 1972 flag 7
Fitch Lovell Ltd v Inland Revenue Commissioners [1962] 3 All ER 685 United Kingdom circa 1962 LexisNexis flag 7
Chesterfield Brewery Co v Inland Revenue Comrs [1898] UKLawRpKQB 209; (1899) 2 QB 7 United Kingdom 19 Dec 1898 CommonLII flag 7
Jerome v Kelly (2004) 76 Tax Cas 201 United Kingdom circa 2004 flag 1
Henty and Constable (Brewers) Ltd v IRC (1961) 3 All ER 1146 United Kingdom circa 1961 LexisNexis flag 1

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