Odeon Associated Theatres Ltd v Jones

JurisdictionEngland & Wales
Date1971
Year1971
CourtChancery Division
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27 cases
  • Johnston (Inspector of Taxes) v Britannia Airways Ltd
    • United Kingdom
    • Chancery Division
    • 7 July 1994
    ...[1993] BTC 310 Minister of National Revenue v Anaconda American Brass LtdELR[1956] AC 85 Odeon Associated Theatres Ltd v Jones (HMIT) WLR[1971] 1 WLR 442 Southern Pacific Insurance Co (Fiji) Ltd v Commr of Inland Revenue (Fiji) TAX[1986] BTC 181 Southern Railway of Peru Ltd v Owen (HMIT) EL......
  • Sarawak Properties Sdn Bhd v Director General of Inland Revenue (1998) MSTC 3, 659;
    • Malaysia
    • High Court (Malaysia)
    • 1 January 1997
  • Carroll Industries Plc v Ó Culacháin, S. (Inspector of Taxes)
    • Ireland
    • High Court
    • 2 December 1988
    ...J. CARROLL AND COMPANY LIMITED APPELLANTS AND S. O'CULACHAIN INSPECTOR OF TAXES RESPONDENT Citations: ODEON ASSOCIATES THEATRES V JONES 1971 1 WLR 442, 1971 2 AER 407, 48 TC 247 WHIMSTER & CO V CIR 12 TC 813 CRONIN V CORK & COUNTY PROPERTY CO LTD 1986 IR 559 MIN NATIONAL REVENUE V ANACONDA ......
  • Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes)
    • United Kingdom
    • Chancery Division
    • 3 November 1971
    ...Salmon L.J. - No, we do not give leave. [Solicitors:-Richards Butler & Co; Solicitor of Inland Revenue.] 1 Reported (Ch.D.) [1971] 1 W.L.R. 442; 115 S.J. 224; [1971] 2 All E.R. 407; (C.A.) [1972] 2 W.L.R. 331; 115 S.J. 850; [1972] 1 All E.R. 1 Not included in the present print. 1 12 T.C. 62......
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1 books & journal articles
  • A Changing Role for the Administrative Law of Taxation
    • United Kingdom
    • Social & Legal Studies No. 24-2, June 2015
    • 1 June 2015
    ...UKHL 51; [2005] 1 AC 684.Jones v. Garnett [2007] UKHL 35 [2007] 4 All ER 857 (‘Arctic Systems’).Odeon Associated Theatres v. Jones [1971] 1 WLR 442 CA.Partington v. Attorney General [1869] LR 4 HL 100.Pepper v. Hart [1993] AC 593.R v. Inspectorate of Pollution ex parte Greenpeace (no.2) [19......

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