Commissioners of Inland Revenue v Church Comrs. for England
| Jurisdiction | England & Wales |
| Court | House of Lords |
| Judge | Lord Wilberforce,Lord Morris of Borth-y-Gest,Lord Kilbrandon,Lord Salmon,Lord Fraser of Tullybelton |
| Judgment Date | 07 July 1976 |
| Judgment citation (vLex) | [1976] UKHL J0707-2 |
| Date | 07 July 1976 |
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10 cases
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Ridgeons Bulk Ltd v Commissioners of Customs and Excise
...245; [1992] BVC 555 International Language Centres Ltd v C & E Commrs VAT(1983) 1 BVC 545 IR Commrs v Church Commrs for England ELR[1977] AC 329 Jeudwine (1977) VATTR 115 Silvermere Golf Club and Equestrian Centre Ltd VAT(1981) VATTR 106; (1981) 1 BVC 1158 Sneller VAT(LON/87/124) No. 25......
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Commissioners of Inland Revenue v Plummer
...for India v. Scoblesupra; Inland Revenue Commissioners v. Wesleyan and General Assurance Society, 30 Tax Cases, 11; Inland Revenue Commissioners v. Church Commissioners, (1977) Appeal Cases, 329). In so doing one must pay due regard to the terms and legal effect of any formal legal documen......
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Commissioners of Inland Revenue v Plummer
...of the statutory context. The bounty test was accepted without argument in C.I.R. v. Leiner (1964) 41 T.C. 589I.R.C. v. Church Commissioners for England [1977] A.C. 329) entitles and requires us to look at the plan as a whole. It does not entitle us to disregard the legal form and nature o......
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Faulkner-v-Chief Adjudication Officer CI 129 1990
...the contract itself implicitly requires, no more, no less: a test in other words, of necessity”: see per Lord Wilberforce in Liverpool CC v. Irwin [1977] AC 329, cited by Scott J, as he then was, in Sim v. Rotherham Council [1987] Ch. 216 at I accept that this Court in Ex Parte Michael did ......
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