Commissioners of Inland Revenue v Burmah Oil Company Ltd
| Jurisdiction | Scotland |
| Date | 1981 |
| Court | Court of Session |
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58 cases
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Carreras Group Ltd v Stamp Commissioner
...of a recognition that even Ramsay did not leave the Westminster decision untouched can be found in Lord Diplock's speech in Burmah Oil (54 T.C. 200 at page 214) where he had warned: "It would be disingenuous to suggest, and dangerous on the part of those who advise on elaborate tax avoidanc......
- Sbsb v Dgir
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McGrath v McDermott
...L.T. 223; 51 T.L.R. 467; 19 T.C. 490. O'Sullivan v. P. Ltd. (1962) 3 I.T.C. 355. Inland Revenue Commissioners v. Burmah Oil Co. Ltd. (1981) 54 T.C. 200; [1982] S.T.C. 30. Partington v. Attorney-General (1869) L.R. 4 H.L. 100. Inland Revenue Comrs. v. Wesleyan and General Assurance Society [......
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Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue
...v Bairstow & Anor ELR[1956] AC 14 Furniss (HMIT) v Dawson & Ors ELRTAX[1984] AC 474; [1984] BTC 71 IR Commrs v Burmah Oil Co Ltd TAXTAX(1981) 54 TC 200; [1982] BTC 56 Montagu's Settlement Trusts, Re ELR[1987] 1 Ch 264 Ramsay (WT) Ltd v IR Commrs ELR[1982] AC 300 Capital transfer tax - Settl......
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