Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
| Jurisdiction | Scotland |
| Date | 1977 |
| Year | 1977 |
| Court | Court of Session |
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8 cases
- National Mutual Life Association of Australia Ltd v Commissioner of Taxation (Cth)
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O'Connell v Keleghan
... ... [2001] IESC 43 Record No 123/00 Revenue THE SUPREME COURT ... TRUST COMPANY V CIR 47 TC 300 ABERDEEN CONSTRUCTION GROUP V CIR 52 TC 281 WT ... and Ronan Kelly, the Appeal Commissioners, on the 29th day of September, 1999, for the ... Ramsay .v. Inland Revenue Commissioners [1981] 2 W.L.R. 449 , Lord ... ...
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W.T. Ramsay Ltd v Commissioners of Inland Revenue
...years later the Court of Session had to consider the second case, Aberdeen Construction Group Ltd. v. Commissioners of Inland Revenue(1)[1977] STC 302. There, the taxpayer, a holding company, had lent large sums of money to a trading subsidiary, referred to shortly as "Rock Fall". The loan ......
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NICHOLAS JOHN HARDING v THE COMMISSIONERS of HM Revenue and Customs
...view was accepted by all the learned judges of the First Division in Aberdeen Construction Group Limited v. Inland Revenue Commissioners [1977] STC 302, but when the Aberdeen case reached this House, the existence of a certificate was not treated as the distinguishing feature of the debt on......
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