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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
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
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
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
Commissioners of Inland Revenue v Angus [1889] UKLawRpKQB 133; (1889) 23 QBD 579 Queen's Bench United Kingdom 9 Aug 1889 CommonLII flag 52
Fitch Lovell Ltd v Inland Revenue Commissioners [1962] 3 All ER 685 United Kingdom circa 1962 LexisNexis flag 7
Coren v Keighley (1972) 48 Tax Cas 370 United Kingdom circa 1972 flag 7
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
Sargaison v Roberts [1969] 1 WLR 951; [1969] Tax Cas 612 United Kingdom circa 1969 LexisNexis / Westlaw flag 10
Chesterfield Brewery Co v Inland Revenue Comrs [1898] UKLawRpKQB 209; (1899) 2 QB 7 United Kingdom 19 Dec 1898 CommonLII flag 7
Henty and Constable (Brewers) Ltd v IRC (1961) 3 All ER 1146 United Kingdom circa 1961 LexisNexis flag 1
Jerome v Kelly (2004) 76 Tax Cas 201 United Kingdom circa 2004 flag 1

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