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Padmore v Commissioners of Inland Revenue (No 2)

Cited authorities 2 Cited in 5 Precedent Map Related
Vincent
JurisdictionEngland & Wales
Date2001
Year2001
CourtChancery Division
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4 cases
  • Strand Futures and Options Ltd v Vojak
    • United Kingdom
    • Chancery Division
    • 7 February 2003
    ...legislation in interpreting later consolidated legislation is set out in the following statement of Lightman J in Padmore v IRC (No2) 2001 STC 280, at p.294: "The general rule is that it is only permissible to take into account the earlier legislation if the language of the consolidated leg......
  • UBS AG v Her Majesty's Revenue and Customs, SPC 00480
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 7 June 2005
    ...referred to in the decision: F.S. Securities Ltd v IRC (1964) 41 TC 666 Pirelli Cable Holdings v IRC [2004] STC 130 Padmore v IRC (No.2) [2001] STC 280 Attorney-General v Wilts United Dairies Ltd (1921) TLR 884 1 Inserted by Amending Protocol of 5 March 1981 SI 1981 No.714. 2 ...
  • The Red Discretionary Trustees v HM Inspector of taxes, SPC 00397
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 29 December 2003
    ...Sproule (1887) 12 App Cas 385 Re Malam [1894] 3 Ch 578 IRC v Berrill [1981] 1 WLR 1449 Sinclair v Lee [1993] Ch 497 Padmore v IRC (No.2) [2001] STC 280 Carver v Duncan [1985] AC 1082 In re Taylor Waters v Taylor [1926] Ch 923 IRC v Blott [1921] AC 171 IRC v Wright [1927] 1 KB 333 Hill v Per......
  • The Red Discretionary Trustees v H M Inspector of Taxes, SPC 00397
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 29 December 2003
    ...Sproule (1887) 12 App Cas 385 Re Malam [1894] 3 Ch 578 IRC v Berrill [1981] 1 WLR 1449 Sinclair v Lee [1993] Ch 497 Padmore v IRC (No.2) [2001] STC 280 Carver v Duncan [1985] AC 1082 In re Taylor Waters v Taylor [1926] Ch 923 IRC v Blott [1921] AC 171 IRC v Wright [1927] 1 KB 333 Hill v Per......
1 firm's commentaries
  • Retrospective Change Of Law Announced For UK Debt Buybacks
    • United Kingdom
    • Mondaq United Kingdom
    • 14 March 2012
    ...tax relief held to be effective in Padmore v IRC (No. 1) [1989] STC 493 (CA) and considered by the High Court in Padmore v IRC (No. 2) [2001] STC 280 (Ch D)) and s.58(4) and (5) FA 2008 (considered in R (on the application of Huitson), Revenue and Customs Commissioners [2011] STC 27 See sta......

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