IRC v John Lewis Properties plc 6

[2002] EWCA Civ 1869; [2003] 2 WLR 1196

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

20th December, 2002

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Andrew v HMRC	[2019] UKFTT 177	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Mar 2019	BAILII	2
Commissioner of Inland Revenue v Vector Ltd	[2016] NZCA 396; (2016) 27 NZTC 22-065	Court of Appeal of New Zealand	New Zealand	12 Aug 2016	NZLII	1
CBRE Loan Servicing Ltd v Gemini (Eclipse 2006-3) Plc	[2015] EWHC 2769 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	7 Oct 2015	BAILII	2
Iliffe News and Media Ltd v Revenue & Customs	[2012] UKFTT 696	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Nov 2012	BAILII	5
Able (UK) Ltd v HMRC	[2007] EWCA Civ 1207	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 Nov 2007	BAILII	5

Law Reform Reports Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
- Capital and Income in Trusts: Classification and Apportionment (Report)[2009] EWLC 315 (15 May 2009)	[2009] EWLC 315	Law Commission	United Kingdom	15 May 2009	BAILII

Legislation Cited

Legislation Name	Provision
Finance Act 1988

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII	87
Inland Revenue Commissioners v John Lewis Properties Plc	[2001] EWHC 409	High Court of England and Wales	United Kingdom - England and Wales	circa 2001	BAILII
Commissioner of Inland Revenue v Wattie	[1998] UKPC 43; [1999] 1 WLR 873; [1998] BTC 438; 72 Tax Cas 639	Privy Council	United Kingdom	29 Oct 1998	BAILII	18
[1997] NI 157	[1997] NI 157		United Kingdom - Northern Ireland	circa 1997	LexisNexis	3
British and Commonwealth Holdings Plc v Barclays Bank Plc	[1996] 1 WLR 1		United Kingdom	circa 1996	LexisNexis / Westlaw	8
Henry Jones (IXL) Ltd v Commissioner of Taxation	[1991] FCA 488; (1991) 31 FCR 64; 102 ALR 1; 22 ATR 328	Federal Court of Australia	Australia - Commonwealth	24 Oct 1991	AustLII	19
Inland Revenue Commissioners v McGuckian	[1997] 1 WLR 1991		United Kingdom	circa 1991	LexisNexis / Westlaw	2
McClure v Petre	[1988] 1 WLR 1386		United Kingdom	circa 1988	LexisNexis / Westlaw	7
Charterhouse Investment Trust Ltd v Tempest Diesels Ltd	[1986] BCLC 1		United Kingdom	circa 1986	LexisNexis	32
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	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	347
Burton v Palmer	[1980] 2 NSWLR 878; 5 ACLR 481		Australia - New South Wales	circa 1980	LexisNexis AU	33
Commercial College v Gian Singh & Co Ltd	[1977] AC 312		United Kingdom	circa 1977	LexisNexis / Westlaw	5
IRC v McGuckian	[1977] 1 WLR 991		United Kingdom	circa 1977	LexisNexis / Westlaw	3
Lowe v JW Ashmore Ltd	[1971] Ch 545	Court of Chancery	United Kingdom	circa 1971	LexisNexis / Westlaw	10
West Midland Baptist (Trust) Association (Inc) v Birmingham Corporation	[1970] AC 874; (1969) 3 All ER 172		United Kingdom	circa 1969	LexisNexis / Westlaw	97
London and Thames Haven Oil Wharves Ltd v Attwooll	[1967] Ch 772; [1967] 2 All ER 124; (1966) 43 Tax Cas 491	Court of Chancery	United Kingdom	circa 1967	LexisNexis / Westlaw	35
Regent Oil Co Ltd v Strick (Inspector of Taxes)	[1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174		United Kingdom	circa 1966	LexisNexis / Westlaw	81
Withers v Nethersole	[1948] 1 All ER 400; 28 Tax Cas 501		United Kingdom	circa 1948	LexisNexis	9
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII	305
Inland Revenue Commissioners v Wesleyan and General Assurance Society	(1946) 30 Tax Cas 11		United Kingdom	circa 1946		16
, Trustees of Earl of Haig v IRC	[1939] SC 676		United Kingdom - Scotland	circa 1939		2
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII	398
Paget v IRC	[1938] 2 KB 25; 21 Tax Cas 677		United Kingdom	circa 1938	LexisNexis / Westlaw	18
Inland Revenue Commissioners v British Salmson Aero Engines Ltd	[1938] 2 KB 482; [1938] 3 All ER 283; (1938) 22 Tax Cas 29; 54 TLR 904		United Kingdom	circa 1938	LexisNexis / Westlaw	32
Greyhound Racing Association (Liverpool) Ltd v Cooper	(1936) 20 Tax Cas 373		United Kingdom	circa 1936		5
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII	85
Leeming v Jones	[1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333		United Kingdom	circa 1930	LexisNexis / Westlaw	90
Gliksten and Son, Ltd v Green	[1928] 2 KB 193; [1929] AC 381; [1929] All ER 383		United Kingdom	circa 1928	LexisNexis / Westlaw	13
British Insulated and Helsby Cables Ltd v Atherton	[1926] AC 205; 10 Tax Cas 155; 213 LJKB 336		United Kingdom	circa 1926	LexisNexis / Westlaw	190
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners	(1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400	House of Lords	United Kingdom - Scotland	circa 1921		66
Vallambrosa Rubber Co Ltd v Farmer	(1910) 5 Tax Cas 529; [1910] SC 519; [1910] ScotLR 488		United Kingdom - Scotland	16 Mar 1910	BAILII	64

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