Commissioners of Inland Revenue v Joiner
| Jurisdiction | England & Wales |
| Date | 1973 |
| Year | 1973 |
| Court | Chancery Division |
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7 cases
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Commissioners of Inland Revenue v Joiner
...the appeal dismissed with costs.The Contents have it. [Solicitors:-Solicitor of Inland Revenue; Underwood & Co.] 1 Reported (Ch.D.) [1973] 1 W.L.R. 690; [1973] 2 All E.R. 379; [1973] S.T.C. 224; 117 S.J. 323; (C.A.) [1975] 1 W.L.R. 273; [1975] 1 All E.R. 755; [1975] S.T.C. 200; 119 S.J. 137......
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Commissioners of Inland Revenue v Laird Group Plc
...sale of preference shares for a price payable by instalments measured by reference to the dividends paid on such shares) and Commissioners of Inland Revenue v Joiner [1975] 1 WLR 1701 and 50 TC 449 (the distribution of assets in a liquidation so that the business of the company was continue......
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Commissioners of Inland Revenue v Joiner
...the appeal dismissed with costs. The Contents have it. [Solicitors:-Solicitor of Inland Revenue; Underwood & Co.] 1 Reported (Ch.D.) [1973] 1 W.L.R. 690; [1973] 2 All E.R. 379; [1973] S.T.C. 224; 117 S.J. 323; (C.A.) [1975] 1 W.L.R. 273; [1975] 1 All E.R. 755; [1975] S.T.C. 200; 119 S.J. 13......
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Commissioners of Inland Revenue v Garvin
... ... I.R.C. [1972] A.C. 109 , per Lord Reid at p. 137; I.R.C. v. Joiner [1975] 1 W.L.R. 1701 , per Lord Wilberforce at pp. 1705, 1706 ... 41 I do not think it is very difficult to visualise the kind of tax avoidance scheme at which the language of paragraph C which I have quoted above is directed. A and B ("the persons in question"), individual ... ...
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