Esso Petroleum Company Ltd v Ministry of Defence

JurisdictionEngland & Wales
Judgment Date28 July 1989
Date28 July 1989
CourtChancery Division
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19 cases
  • First Nationwide v HM Revenue and Customs
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 April 2011
    ...[1937] 2 All ER 609 Duff's Settlement Trusts, Re ELRELR[1951] Ch 923 (CA); [1951] Ch 721 Esso Petroleum Co Ltd v Ministry of Defence ELR[1990] Ch 163 George Wimpey & Co Ltd v IR Commrs TAXWLR[2009] BTC 7,003; [1975] 1 WLR 995 Hill v Permanent Trustee Co of New South Wales Ltd ELR[1930] AC 7......
  • HMRC v First Nationwide
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 18 April 2011
    ...them. 35. HMRC also place reliance on general descriptions in two English cases. The first is Esso Petroleum Co Ltd v Ministry of Defence [1990] Ch 163 where (a Harman J was considering the phrase “public revenue dividends”. He said this (at pp 165-6): “….I do not believe that any investor,......
  • Memec Plc v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 9 June 1998
    ...(HMIT) v Cheyney's ExecutorELR [1959] AC 412 Drummond v CollinsELR [1915] AC 1011 Esso Petroleum Co Ltd v Minister of Defence TAXELR[1989] BTC 500; [1990] Ch 163 IR Commrs v Commerzbank AG TAXTAX[1990] BTC 172; 63 TC 218 MacKinlay (HMIT) v Arthur Young McClelland Moores & CoTAXELR[1989] BTC......
  • Memec Plc v Commissioners of Inland Revenue
    • United Kingdom
    • Chancery Division
    • 24 October 1996
    ...KB 109 (CA); [1927] AC 844 (HL) Carson (HMIT) v Cheyney's Executor TAX(1958) 38 TC 240 Esso Petroleum Co Ltd v Ministry of Defence ELRTAX[1990] Ch 163; [1989] BTC 500 Garland (HMIT) v Archer-Shee TAX(1929) 15 TC 693 Archer-Shee v Garland (HMIT) ELR[1931] AC 212 IR Commrs v Commerzbank AG TA......
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