Ingram v Commissioners of Inland Revenue

JurisdictionEngland & Wales
Judgment Date1985
Date1985
CourtChancery Division
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12 cases
  • McGrath v McDermott
    • Ireland
    • Supreme Court
    • 7 July 1988
    ...Ltd. v. The Queen [1984] C.T.C. 294; 84 D.T.C. 6305. Flynn v. John Noone Ltd. (1953) 3 I.T.C. 79. Ingram v. Inland Revenue Comrs. [1986] Ch. 585; [1986] 2 W.L.R. 598. Goldstein v. Commissioner of Internal Revenue (1966) 364 F. 2d. 734. McRae v. Commissioner of Internal Revenue (1960) 34 Tax......
  • Bloomsbury International Ltd & Others v Sea Fish Industry Authority & Anothers
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 18 March 2010
    ...against doubtful penalisation. In its application to taxing statutes, the principle was expressed in this way by Evans LJ in Ingram v Inland Revenue Commissioners [1997] 4 All ER 395, 414: “… in the context of tax legislation it is necessary to consider the legal analysis with the utmost p......
  • Decision Nº ACQ 459 2010. Upper Tribunal (Lands Chamber), 03-05-2012
    • United Kingdom
    • Upper Tribunal (Lands Chamber)
    • 3 May 2012
    ...Ltd v Mawson (Inspector of Taxes) [2005] STC 1 Inland Revenue Commissioners v Scottish Provident Institution [2005] STC 15 Ingram v IRC [1986] Ch 585 Collector of Stamp Revenue v Arrowtown Assets Limited [2003] HKCFA 46 Salomon v A. Salomon and Co Ltd [1897] AC 22 Industrial Equity Limited ......
  • Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
    • United Kingdom
    • Supreme Court
    • 1 January 2021
    ... ... W T Ramsay Ltd v Inland Revenue Comrs [ 1982 ] AC 300 , HL(E) applied. MacNiven v ... Council v Tarmac Properties Ltd ( 1985 ) 83 LGR 629 , CA Ingram v Inland Revenue Comrs [ 1986 ] Ch 585 ; [ 1986 ] 2 WLR 598 ; ... ...
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