Campbell v Commissioners of Inland Revenue 2004
| Jurisdiction | England & Wales |
| Date | 2004 |
| Court | Special Commissioners |
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20 cases
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Berry v HMRC
... ... Lewison J. Berry and Revenue and Customs Commissioners ... Aparna Nathan and ... Mercantile Business Finance Ltd v MawsonTAXTAX [2004] BTC 414; 76 TC 446 Campbell v IR CommrsSCD ... 13, para. 2 in circumstances in which the Inland Revenue accepts that the subscription price was entirely ... ...
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Mayes v HM Revenue and Customs
...to invoke the Ramsay principle: see the observations of the Special Commissioners on Craven v. White [1988] STC 476 in Campbell v. IRC [2004] STC (SCD) 396 at 409 [73]. Nor is the fact that some parts of the transaction were circular or pre-ordained. The Court must adopt a purposive interpr......
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Schofield v HMRC
... ... Schofield and Revenue and Customs Commissioners ... David Goldberg QC ... Business Finance Ltd v Mawson (HMIT) TAXELR [2004] BTC 414; [2005] 1 AC 684 Campbell v IR ... Under the system proposed in an Inland Revenue consultation document published in May 1995, all ... ...
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Astall and Another v HM Revenue and Customs
... ... Privy Council case of Carreras Group Limited v Stamp Commissioner [2004] STC 1377 , the question was whether, for the purposes of Jamaican tax ... Business Finance Ltd v Mawson [2004] UKHL 51 (“Mawson”) and Inland" Revenue Commissioners v Scottish Provident Institution [2004] UKHL 52 (\xE2\x80" ... the special commissioners (Theodore Wallace and Julian Ghosh) in Campbell v Inland Revenue Comrs [2004] STC (STD) 396 .” ... ...
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