Essex v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Year1980
Date1980
CourtCourt of Appeal (Civil Division)
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3 cases
  • Glaxo Group Ltd and Others v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 9 November 1995
    ...Congreve v IR Commrs TAX(1948) 30 TC 163 Cutmore v Leach (HMIT) TAXTAX(1981) 55 TC 602; (1982) BTC 8 Essex & Ors v IR Commrs & Anor TAX(1980) 53 TC 720 General Commrs for City of London Commrs v Gibbs ELR[1942] AC 402 Hallamshire Industrial Finance Trust Ltd v IR Commrs TAX(1978) 53 TC 631 ......
  • Monarch Assurance Company Ltd v Income Tax Special Comrs
    • United Kingdom
    • Chancery Division
    • 24 April 1986
    ...proceedings under the Taxes Acts, is not wholly untouched by authority. In Essex & Ors. v. Commrs. of Inland Revenue and Grugan TAX[1980] 53 T.C. 720 - an action for a declaration that certain notices were invalid - Brightman L.J. (as he then was) said at p. 743: I should mention at this st......
  • Beecham Group Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 6 November 1992
    ...Commrs & Ors TAX(1978) 52 TC 406 Clinch v IR Commrs ELR[1974] QB 76 Dyson v A-G ELR[1911] 1 KB 410 Essex & Ors v IR Commrs & Anor TAX(1980) 53 TC 720 Howard v Borneman & Ors (No.2) ELR[1976] AC 301 IR Commrs v Aken TAX[1990] BTC 352 Owton Fens Properties Ltd v Redden (HMIT) TAXTAX(1984) 58 ......

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