Commissioner of Inland Revenue v Challenge Corporation Ltd
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1987 |
| Date | 1987 |
| Year | 1987 |
| Court | Privy Council |
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18 cases
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Matrix Securities Ltd v Commissioners of Inland Revenue
...to in the judgment: Black Nominees Ltd v Nicol (HMIT) TAX(1975) 50 TC 229 Commr of Inland Revenue (New Zealand) v Challenge Corp LtdELRTAX[1987] AC 155; [1986] BTC 442 Eilbeck (HMIT) v Rawling UNKELR[1980] 2 All ER 12 (CA); [1982] AC 300 (HL) Ensign Tankers (Leasing) Ltd v Stokes (HMIT) ELR......
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Commissioners of Inland Revenue v Willoughby
...for the taxpayers. The following cases were referred to in the judgment: Commr of Inland Revenue (New Zealand) v Challenge Corp LtdELRTAX[1987] AC 155; [1986] BTC 442 Congreve v IR Commrs TAXUNK(1948) 30 TC 163; [1948] 1 All ER 948 Edwards (HMIT) v Bairstow & Anor ELR[1956] AC 14 Ensign Tan......
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MacNiven v Westmoreland Investments Ltd
... ... 1 On this appeal the Inland Revenue Commissioners pray in aid what is loosely called ... the meaning of section 338 of the Income and Corporation Taxes Act 1988 ... Westmoreland suffered badly in the ... , who appeared for HM Inspector, said he did not challenge the findings of the Commissioners that the loans and ... dealing with tax avoidance schemes: Gilbert v Commissioner of Inland Revenue (1957) 248 F2d 399 ... Perhaps the ... ...
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Ensign Tankers (Leasing) Ltd v Stokes
...his taxable income without suffering any financial loss or expenditure. In Commissioner of Inland Revenue v. Challenge Corporation Ltd. [1987] A.C. 155 [1987] A.C. 155, 167-168 delivering the advice of the majority I drew a distinction between tax mitigation and tax avoidance in these terms......
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2 books & journal articles
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Tax avoidance - a view from the dark side.
...785. (64) Tax Laws Amendment (Countering Tax Avoidance and Multinational Profit Shifting) Act 2013 (Cth). (65) Pagone, above n 6, 3. (66) [1987] AC 155,168. (67) (1989) 166 CLR (68) Finance Act ch 5 pt 5. (69) See, eg, Ramsay [1982] AC 300; Inland Revenue Commissioners v Burmah Oil Co Ltd [......
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General Anti-Avoidance Rules and Tax Treaties: A South African Perspective
...2020. This definition usedby SARS is based, in part, on the judgment handed down by Lord Templeton in CIR vChallenge Corporation Ltd (1987) AC 155, where the court held: ‘Income tax is avoided and atax advantage is derived from an arrangement when the taxpayer reduces his liability to taxw......