Commissioners of Inland Revenue v Burmah Oil Company Ltd

JurisdictionScotland
CourtCourt of Session
Date1981
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59 cases
  • Carreras Group Ltd v Stamp Commissioner
    • Jamaica
    • Supreme Court
    • 14 November 2001
    ...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 avo......
  • Sbsb v Dgir
    • Malaysia
    • Unspecified court (Malaysia)
    • Invalid date
  • Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 24 March 1987
    ...as "Ramsay"). It has subsequently been developed by their Lordships in Commissioners of Inland Revenue v. Burmah Oil Co. Ltd. (1982) 54 T.C. 200 ("Burmah") and Furniss v. Dawson (1984) A.C. 475 ("Dawson") in which they reaffirmed the correctness of the dissenti......
  • Ensign Tankers (Leasing) Ltd v Stokes
    • United Kingdom
    • House of Lords
    • 12 March 1992
    ...of $14,000,000.00 while incurring a real expenditure of only $3,250,000.00. 53 In Inland Revenue Commissioners v. Burmah Oil Co. Ltd. (1981) 54 T.C. 200 dealing with another tax avoidance scheme Lord Fraser of Tullybelton said, at p. 221:— "The result was that although Burmah apparentl......
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