Abbey National Building Society v Building Societies Commission

JurisdictionEngland & Wales
Date1989
Year1989
CourtChancery Division
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7 cases
  • First Nationwide v HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 April 2011
    ...the respondent. The following cases were referred to in the judgment: Abbey National Building Society v Building Societies Commission UNK(1989) 5 BCC 259 Barclays Mercantile Business Finance Ltd v Mawson (HMIT) TAXELRTAX[2004] BTC 414; [2005] 1 AC 684; 76 TC 446 Bates, Re ELR[1928] Ch 682 C......
  • HMRC v First Nationwide
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 April 2011
    ...for example the judgment of Browne-Wilkinson V-C (as he then was) in Abbey National Building Society v The Building Societies Commission (1989) 5 BCC 259 at “In my judgment the word “subscriber” in [section 100(8) of the Building Societies Act 1986] is basically used in its strict company l......
  • The Commissioners for HM Revenue and Customs v First Nationwide
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 April 2011
    ...for example the judgment of Browne-Wilkinson V-C (as he then was) in Abbey National Building Society v The Building Societies Commission (1989) 5 BCC 259 at “In my judgment the word “subscriber” in [section 100(8) of the Building Societies Act 1986] is basically used in its strict company l......
  • First Nationwide
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 12 January 2010
    ...gainsaid". I was also directed to the judgment of Browne-Wilkinson LJ in Abbey National Building Society v Building Societies Commission (1989) 5 BCC 259 (at p. 264): In my judgment the word "subscriber" in [section 100(8) of the Building Societies Act 1986] is basically used in its strict ......
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