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Scottish Widows Plc v HM Revenue & Customs   flag 

[2010] ScotCS CSIH_47
Scottish Court of Session
United Kingdom - Scotland
28th May, 2010

Legislation Cited

Legislation Name Provision
Companies Amendment Act 1973 (NSW)
Finance Act 1923 s16
Finance Act 1965
Finance Act 1989 s83
Finance Act 1990 s83
Finance Act 1995 s51, s83, s163, s82, s83
Finance Act 1998 s42, s83, s117
Finance Act 1996

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Gallagher v Jones [1994] Ch 107 Court of Chancery United Kingdom circa 1994 LexisNexis / Westlaw flag 17
Vestey v IRC [1979] Ch 198; [1980] AC 1148; 54 Tax Cas 503; [1979] 3 WLR 915 Court of Chancery United Kingdom circa 1979 LexisNexis / Westlaw flag 47
Re VGM Holdings Ltd [1942] Ch 235; [1942] 1 All ER 224 Court of Chancery United Kingdom circa 1942 LexisNexis / Westlaw flag 48
R v Montila [2004] EWCA Civ 55; [2005] QB 37; [2005] 1 All ER 113; [2004] 1 WLR 3141; [2004] All ER (D) 386; [2004] LGR 696 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2004 BAILII flag 294
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
Wilson v First County Trust Ltd (No 2) [2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33 House of Lords United Kingdom 10 Jul 2003 BAILII flag 412
McDonnell v Congregation of Christian Brothers Trustees [2003] UKHL 63; [2004] 1 AC 1101; [2004] 1 All ER 641; [2003] 3 WLR 1627; [2003] All ER (D) 97; [2004] PIQR P20; [2004] 1 Lloyds Rep 532 House of Lords United Kingdom circa 2003 BAILII flag 10
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 flag 280
Coventry & Solihull Waste Disposal Co Ltd v Russell (Valuation Officer) [1999] UKHL 49; [2000] 1 All ER 97; [1999] 1 WLR 2093 House of Lords United Kingdom 25 Nov 1999 BAILII flag 27
Inland Revenue Commissioners v McGuckian [1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991 House of Lords United Kingdom 12 Jun 1997 BAILII flag 125
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 960
Furniss v Dawson [1983] UKHL 4; [1984] AC 474; [1984] 1 All ER 530; 55 Tax Cas 324 House of Lords United Kingdom 9 Feb 1983 BAILII flag 141
WT Ramsay Ltd v Inland Revenue Commissioners [1981] UKHL 1; [1982] AC 300; [1981] 1 All ER 865; (1981) 54 Tax Cas 101 House of Lords United Kingdom 12 Mar 1981 BAILII flag 346
Fothergill v Monarch Airlines Ltd [1980] UKHL 6; [1981] AC 251; [1980] 2 All ER 696; [1980] 3 WLR 209; [1980] 2 Lloyds Rep 295 House of Lords United Kingdom 10 Jul 1980 BAILII flag 271
Southern Railway of Peru Ltd v Owen (Inspector of Taxes) [1956] UKHL 4; [1957] AC 334; [1956] 2 All ER 728; 37 Tax Cas 602 House of Lords United Kingdom 21 Jun 1956 BAILII flag 24
"Pepper v Hart; A Re-examination" (2001) 21 Oxford Journal of Legal Studies 59 Oxford Journal of Legal Studies United Kingdom circa 2001 HeinOnline / LexisNexis flag 27
Last (Surveyor of Taxes) v the London Assurance Corpn [1884] UKLawRpKQB 199; 14 QBD 239 Queen's Bench United Kingdom 15 Nov 1884 CommonLII flag 6
Last (Surveyor of Taxes) v the London Assurance Corpn [1884] UKLawRpKQB 46; 12 QBD 389 Queen's Bench United Kingdom 14 Mar 1884 CommonLII flag 10
Grays Timber Products Ltd v Revenue and Customs Commissioners [2010] UKSC 4; [2010] 2 All ER 1; [2010] 1 WLR 497; [2010] All ER (D) 31 United Kingdom Supreme Court United Kingdom 3 Feb 2010 BAILII flag 27
Fletcher v Income Tax Commissioner [1972] AC 414 United Kingdom circa 1972 LexisNexis / Westlaw flag 15
Scottish Union & National Insurance Co v Smiles; Northern Assurance Co v Russell 2 Tax Cas 551 United Kingdom circa 2001 flag 13
London County Council v Attorney-General [1900] UKLawRpAC 57; [1901] AC 26; (1900) 70 LJQB 77 United Kingdom 10 Dec 1900 CommonLII flag 59
Bank of Scotland v Dunedin Property Investment Co Ltd [1998] SC 657 United Kingdom - Scotland circa 1998 flag 106
New York Life Insurance Co v Styles (1889) 14 AC 381 United Kingdom circa 1889 LexisNexis / Westlaw flag 30
Sun Insurance Office v Clark [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 38
Gresham Life Assurance Society v Styles [1892] UKLawRpAC 28; [1892] AC 309; 3 Tax Cas 185 United Kingdom 31 May 1892 CommonLII flag 50
Tennant v Smith (Inland Revenue) (1892) 19 R (HL) 1 United Kingdom - Scotland circa 1892 flag 7
Gomba Holdings UK Ltd v Minories Finance Ltd (No 4) [1994] 2 BCLC 435 United Kingdom circa 1994 LexisNexis flag 1
Allchin v Coulthard [1943] AC 607 United Kingdom circa 1943 LexisNexis / Westlaw flag 2
Revell v Edinburgh Life Insurance Co (1906) 5 Tax Cas 221 United Kingdom circa 1906 flag 6
Allchin v Coulthard [1942] 2 KB 228 United Kingdom circa 1942 LexisNexis / Westlaw flag 13
Odeon Associated Theatres Ltd v Jones [1971] 1 WLR 442 United Kingdom circa 1971 LexisNexis / Westlaw flag 7
Warner v Metropolitan Police Commissioner [1969] 2 QB 256; [1969] 2 AC 256; [1968] 2 All ER 356; (1968) 52 Cr App R 373; [1968] 2 WLR 1303 United Kingdom circa 1969 LexisNexis / Westlaw flag 263
Inland Revenue Commissioners v Duke of Westminster [1936] AC 1; [1935] All ER 259; 19 Tax Cas 490; 104 LJKB 383 United Kingdom circa 1936 LexisNexis / Westlaw flag 251
10 AC 438 10 AC 438 United Kingdom circa 2001 LexisNexis / Westlaw flag 11
[2010] Csih 47 [2010] CSIH 47; [2010] SLT 885 United Kingdom - Scotland circa 2010 flag 3
IRC v Falkirk Ice Rink Ltd (CS) (1975) 51 Tax Cas 42 United Kingdom circa 1975 flag 4
Imperial Fire Insurance Co v Wilson 1876 1 Tax Cas 71 United Kingdom circa 2001 flag 3

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