Bath and West Counties Property Trust Ltd v Thomas

JurisdictionEngland & Wales
Date1977
Year1977
CourtChancery Division
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6 cases
  • Re McGuckian (No 1)
    • United Kingdom
    • Court of Appeal (Northern Ireland)
    • 1 January 1994
    ......Ltd.; (ii) the setting up of a trust under which the shares in B. Ltd. would be held ......
  • Re McGuckian (No 1)
    • United Kingdom
    • High Court (Northern Ireland)
    • 13 September 1994
    ...for the taxpayer. The following cases were referred to in the judgment: Bath and West Counties Property Trust Ltd v Thomas (HMIT)WLR[1977] 1 WLR 1423 Burford v Durkin (HMIT) TAX[1991] BTC 9 Craven (HMIT) v White ELRTAX[1989] AC 398; [1988] BTC 268 Dolan v O'Hara DNI[1975] NI 125 Eilbeck (HM......
  • University Court of the University of Glasgow and Others v Commissioners of Customs and Excise
    • United Kingdom
    • Value Added Tax Tribunal
    • 20 February 2003
    ...Associated Provincial Picture Houses Ltd v Wednesbury CorpELR[1948] 1 KB 223 Bath and West Counties Property Trust Ltd v Thomas WLR[1977] 1 WLR 1423 Bird v IR Commrs TAXELR[1988] BTC 164; [1989] 1 AC 300 Bye v Coren TAX[1986] BTC 330 City of London Corp VAT[2003] BVC 2192 Courts plc VAT[200......
  • Bath and West Counties Property Trust Ltd v Thomas (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 28 July 1977
    ...[Solicitors:-William A. Crump & Son, for Gilbert Robertson & Co., Cardiff; Solicitor of Inland Revenue.] 1 Reported [1977[ 1 WLR 1423; [1978] 1 All ER 305; [1978] STC 30; 121 SJ 1 9 TC 261. 1 [1968] 1 WLR 1013. 1 [1913] AC 610. 1 Edinburgh Southern Cemetery Co. v. Kinmont 2 TC 516, at p 527......
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