Baytrust Holdings Ltd v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Judgment Date23 March 1971
Date23 March 1971
CourtChancery Division
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19 cases
  • Carreras Group Ltd v Stamp Commissioner
    • Jamaica
    • Supreme Court (Jamaica)
    • 14 Noviembre 2001
    ... ... COURT OF JUDICATURE OF JAMAICA IN THE REVENUE COURT STATUTORY INTERPRETATION - Income Tax Act ... General Holdings Limited is a Trindadian company of which Caribbean Brands ... principles laid down in Ramsay (W.T.) Ltd v Inland Revenue Commissioners [1982] A.C. 300 , as further refined ... ...
  • Mytravel Group Plc; Re the Companies Act 1985
    • United Kingdom
    • Chancery Division
    • 24 Noviembre 2004
    ...672 considered. The following cases are referred to in the judgment: Baytrust Holdings Ltd v Inland Revenue Comrs [1971] 1 WLR 1333; [1971] 3 All ER 76 British and Commonwealth Holdings plc, In re (No 3) [1992] 1 WLR 672 Brooklands Selangor Holdings Ltd v Inland Revenue Comrs [1970] 1 WLR 4......
  • Massmould Holdings Ltd v Payne
    • United Kingdom
    • Chancery Division
    • 22 Diciembre 1992
  • Swithland Investments Ltd and Another v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 27 Abril 1990
    ...became chargeable by virtue of Finance Act 1973 schedule 19 subsec-or-para 10para. 10(3) of Sch. 19 to the 1973 ActBaytrust Holdings Ltd v IR CommrsWLR [1971] 1 WLR 1333 Brooklands Selangor Holdings Ltd v IR CommrsWLR [1970] 1 WLR 429 Brotex Cellulose Fibres Ltd v IR CommrsELR [1933] 1 KB 1......
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