Moore v R J. Mackenzie & Sons Ltd

JurisdictionEngland & Wales
CourtChancery Division
Judgment Date20 December 1971
Date20 December 1971

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5 cases
  • Micro Fusion 2004-1 LLP v Her Majesty's Revenue & Customs, SPC 00695
    • United Kingdom
    • Special Commissioners (UK)
    • 30 June 2008
    ...AC 13 (HL) Gladstone v Catena [1948] OR 182 (Ontario CA) Noddy Subsidiary Rights v IRC (1966) 43 TC 458 Moore v R J Mackenzie & Sons Ltd [1972] 1 WLR 359 Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093 (HL) Simmons v IRC [1980] 1 WLR 1196 (HL) Reed v Nova Securities Ltd [1982] STC 724 (HC) and 1 ......
  • HM Revenue and Customs v Micro Fusion 2004-1 LLP; HM Revenue and Customs v Halcyon Films LLP
    • United Kingdom
    • Special Commissioners (UK)
    • 30 June 2008
    ...2 AC 13 (HL) Gladstone v Catena [1948] OR 182 (Ontario CA) Noddy Subsidiary Rights v IR CommrsTAX (1966) 43 TC 458 Moore v RJ Mackenzie & Sons Ltd [1972] 1 WLR 359 Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093 (HL) Simmons v IR Commrs [1980] 1 WLR 1196 (HL) Reed v Nova Securities LtdTAX [1982] ......
  • Booth (E. v) (Holdings) Ltd v Buckwell
    • United Kingdom
    • Chancery Division
    • Invalid date
    ...Solicitor of Inland Revenue.] 1 Reported [1980] STC 578. 1 Not included in the present print. 1 52 TC 281. 1 52 TC 281. 1 52 TC 281. 2 [1972] 1 WLR 359. 1 52 TC HIGH COURT OF JUSTICE (CHANCERY DIVISION)- (1) E.V. Booth (Holdings) Ltd and Buckwell (H.M. Inspector of Taxes) Corporation tax-Ch......
  • Moore (HM Inspector of Taxes) v R.J. Mackenzie & Sons Ltd
    • United Kingdom
    • Chancery Division
    • 20 December 1971
    ...cannot resist that, my Lord. Megarry J.-With costs. [Solicitors:-Solicitor of Inland Revenue; Beer, Timothy Jones & Webb.] 1 Reported [1972] 1 W.L.R. 359; 116 S.J. 198; [1972] 2 All E.R. 1 1939 S.C. 689. 1 36 T.C. 275. 1 36 T.C. 275. 2 22 T.C. 716. 1 13 T.C. 627, at p. 668. 2 [1927] A.C......
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