Centaur Clothes Group Ltd v Walker
| Jurisdiction | England & Wales |
| Year | 1997 |
| Date | 1997 |
| Court | Chancery Division |
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4 cases
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South Shore Mutual Insurance Company Ltd v HM Inspector of Taxes
...v Binks (15 July 1992) 65 TC 165; Collins v Addies (31 July 1992) [1992] STC 746 at 750d; Walker v The Centaur Clothes Group Limited [1997] STC 72 at 89; Oliver Ashworth (Holdings) Ltd v Ballard (Kent) Ltd [1999] 2 All ER 791 at 805c; and Plumbly v Spencer [1997] STC 301 and Transcript of 1......
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Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
...paid by it. The Court of Appeal so held in reserved judgments dismissing an appeal by Centaur Clothes Group Ltd from Sir John Vinelott ((1997) STC 72) who had upheld the refusal by the Crown of the company's claim for a carry-back of ACT under section 239 of the Income and Corporation Taxes......
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Walker (Inspector of Taxes) v Centaur Clothes Group Ltd
...entirely similar £695,000 because it had not received a tiny amount of bank interest at the right time." 13 On appeal, Sir John Vinelott [1997] S.T.C. 72 agreed that the result was "paradoxical" and "arbitrary" but held that it was inescapable. It was the natural meaning of the definition, ......
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Robert Walker(Hm Inspector of Taxes) v Centaur Clothes Group Ltd
...the appeal. The Revenue appealed and on 13 November 1996 Sir John Vinelott, sitting as a judge of the High Court, allowed the appeal ( [1997] S.T.C. 72). Centaur now appeals to this court. 5 To make the point in issue understandable, I must essay a summary of the relevant fiscal provisions.......