Commissioners of Inland Revenue v Mobil North Sea Ltd
| Jurisdiction | England & Wales |
| Judgment Date | 29 November 1985 |
| Date | 29 November 1985 |
| Court | Chancery Division |
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5 cases
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Commissioners of Inland Revenue v Herd
...to the effect that the draftsman must be assumed to have used the shortest form of wording available: I.R.C. v. Mobil North Sea OilWLR [1986] 1 W.L.R. 296 at p. 303. The marginal note could not be used as an aid to construction: David Watson Property Management v. Woolwich Equitable Buildin......
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Benjamin Dean v The Secretary of State for Business, Energy and Industrial Strategy Dart Energy (west England) Plc (Interested Party)
...Court in the Mobil case 119 Mr. Wolfe QC placed heavily reliance upon the decision in Inland Revenue Commissioners v Mobil North Sea Ltd [1986] 1 WLR 296 in which Harman J held that a petroleum licence granted under the 1934 Act did not fall within the meaning of a "contract" as used in sec......
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Padmore v Commissioners of Inland Revenue (No 2)
...of Appeal reached its decision, updated as and where necessary to take account of events occurring since that decision: see in particular [1986] BTC 3 at pages 6-7. Such events together with the facts set out in paragraph 7 above, do not affect the essential factual basis upon which the Cou......
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Commissioners of Inland Revenue v Mobil North Sea Ltd
...(7)Finance Act 1981, sec. 111(1), (7). This was an appeal by the taxpayer company against a judgment of Harman J. (reported at [1986] BTC 3) whereby he held that expenditure incurred before 1 June 1983 under contracts entered into after 31 December 1980 did not qualify for supplement allowa......
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