McMenamin (Inspector of Taxes) v Diggles

JurisdictionEngland & Wales
Judgment Date07 June 1991
Date07 June 1991
CourtChancery Division
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4 cases
  • Synaptek Ltd v Young (Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 28 March 2003
    ...183. Massey v Crown Life Insurance Co WLR[1978] 1 WLR 676. McManus v Griffiths (HMIT) TAX[1997] BTC 412. McMenamin (HMIT) v Diggles TAXWLR[1991] BTC 218; [1991] 1 WLR 1249. Morley-Clarke v Jones (HMIT) TAXELR[1985] BTC 460; [1986] Ch 311. Morren v Swinton and Pendlebury BC WLR[1965] 1 WLR 5......
  • Re A. (Minors) (Abduction: Custody Rights) (No. 2) (pet dis)
    • United Kingdom
    • House of Lords
    • 25 June 1992
    ...the opposition by the Legal Aid Board to an order made by the House in proceedings under the Child Abduction and Custody Act 1985 (The Times June 19, 1991; [1991] 2 AC 476). It was ordered that the costs incurred by the defendant in the High Court before the issue of his legal aid certifica......
  • International Master Publishers Ltd
    • United Kingdom
    • Value Added Tax Tribunal
    • 11 August 1992
    ...VAT(1973) VATTR 65; (1973) 1 BVC 1004 Marylebone Cricket Club VAT(LON/81/88) No. 1074; (1981) 1 BVC 1152 McMenamin (HMIT) v Diggles TAX[1991] BTC 218 Odhams Leisure Group Ltd VAT(LON/89/364 and 554) No. 4430; (1989) 4 BVC 806 Odhams Leisure Group Ltd v C & E Commrs VAT[1992] BVC 11 Panini P......
  • Community (a Trade Union)
    • United Kingdom
    • First Tier Tribunal (Tax Chamber)
    • 8 December 2016
    ...could not be taxed under Schedule E as an office holder. [23] The last case with which I need to deal is McMenamin (HMIT) v Diggles [1991] BTC 218. The taxpayer in that case was the senior clerk of a set of barristers' chambers. Until 1985, as was common ground, he was an employee assessabl......
1 books & journal articles
  • THE CONTINGENT ORIGINS OF FINANCIAL LEGISLATION.
    • United States
    • Washington University Law Review Vol. 99 No. 1, September 2021
    • 1 September 2021
    ...ultimately led to de minimis sanctions for Neil Bush. See Leslie Wayne, Neil Bush Ends His Appeal of Ruling in Silverado Case, N.Y. TIMES, June 19,1991, at (219.) See White, supra note 176, at 189 (illustrating the organizational complexity for thrift supervision and resolution under FIRREA......

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