MacNiven v Westmoreland Investments Ltd

JurisdictionUK Non-devolved
JudgeLord Nicholls of Birkenhead,Lord Hoffmann,Lord Hope of Craighead,Lord Hutton,Lord Hobhouse of Woodborough
Judgment Date08 February 2001
Neutral Citation[2001] UKHL 6
Date08 February 2001
CourtHouse of Lords
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337 cases
  • Commissioner of Taxpayer Audit and Assessment v Cigarette Company of Jamaica Ltd
    • Jamaica
    • Court of Appeal (Jamaica)
    • 30 April 2010
    ...and its application to the facts of the case" [per Lord Nicholls in MacNiven (Inspector of Taxes) Westmoreland Investments Ltd [2001] 1 All ER 865, 869 ). This is in fact no different from the correct approach to the interpretation of statutes generally. 53The significance of Ramsay was th......
  • Total Network SL v. United Kingdom (Her Majesty's Revenue and Customs), (2008) 385 N.R. 310 (HL)
    • Canada
    • 12 March 2008
    ...refd to. [para. 174]. Maddison v. Alderson (1883), 8 App. Cas. 467, refd to. [para. 203]. MacNiven v. Westmoreland Investments Ltd., [2003] 1 A.C. 311, refd to. [para. Authors and Works Noticed: Carty, Hazel, An Analysis of the Economic Torts (2001), pp. 3 [para. 26]; 271 [para. 124]; 274 [......
  • Transport for London v. Spirerose Ltd., [2009] N.R. Uned. 206 (HL)
    • Canada
    • 30 July 2009
    ...Lord Browne-Wilkinson at p. 998, Lord Steyn at pp. 999-1000 and Lord Cooke at p. 1005) and MacNiven v. Westmoreland Investments Ltd. [2003] 1 A.C. 311 (especially Lord Nicholls at paras. 1-8 and Lord Hoffmann at paras. 28-32). To these I would add a short passage, less well known in this co......
  • Revenue Commissioners v O'Flynn Construction Ltd & O'Flynn
    • Ireland
    • Supreme Court
    • 14 December 2011
    ...v P Ltd [1962] 3 ITC 355; Helvin v Gregory [1934] 69 F 2nd 501; IRC v McGuckian [1997] 1 WLR 991; MacNiven v Westmoreland Investments [2003] 1 AC 311; Barclays Mercantile Business Finance Ltd v Mawson [2005] 1 AC 682; Revenue Commissioners v Doorley [1933] 1 IR 750; Inspector of Taxes v Kie......
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9 books & journal articles
  • Tainted Elements or Nugatory Directive? The Role of the General Anti-Avoidance Provisions (“GAAR”) in Fiscal Interpretation
    • South Africa
    • Juta Stellenbosch Law Review No. , September 2019
    • 16 August 2019
    ...approach to interpre tation See McGuckia n v CIR [1997] 1 WLR 991 and MacNiven (Ins pector of Taxes) v Westmor eland Investmen ts Ltd [2001] UKHL 6 Note, this doctri ne has been rejecte d in Australia: Joh n v FCT (1989) 89 ATC 4101 4110212 See fur ther the descri ption in s 80D of the Inco......
  • Tax avoidance - a view from the dark side.
    • Australia
    • Melbourne University Law Review Vol. 39 No. 3, April 2016
    • 1 April 2016
    ...yet again that things are more lenient north of the border. (9) Pagone, above n 6, 6. See also MacNiven v Westmoreland Investments Ltd [2003] 1 AC 311, 335-6 [62] (Lord (10) Judith Freedman, 'Defining Taxpayer Responsibility: In Support of a General Anti Avoidance Principle' [2004] British ......
  • The Approach of the Supreme Court of Appeal to the Enterprise Reality in Company Groups
    • South Africa
    • Juta Stellenbosch Law Review No. , August 2019
    • 16 August 2019
    ...(2007) Journal of C orporate Law Stu dies 249-250 See also MacNive n (Her Majesty’s Inspecto r of Taxes) v Westmoreland Investments Ltd [2001] UKHL 6, STC 237 para 50; L Hoffman n “Tax Avoidance” (2005) 6 British Tax Re view 197 203 43 Barclays Merc antile Business Fin ance Ltd v Mawson (He......
  • Converging Tracks? Recent Developments in Canadian and U.K. Approaches to Tax Avoidance
    • Canada
    • Irwin Books Archive Tax Avoidance in Canada After Canada Trustco and Mathew
    • 1 September 2007
    ...the nature of the transaction to which it is intended to apply, before going on to decide 19 MacNiven v. Westmoreland Investments, [2001] STC 237 (HL) [ MacNiven ]. 20 The Collector of Stamp Revenue v. Arrowtown Assets Ltd., [2003] HKCFA 46 [ Arrowtown ]. 21 McGuckian v. Commissioners of In......
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