R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society

JurisdictionEngland & Wales
CourtCourt of Appeal (Civil Division)
Judgment Date22 May 1991
Date22 May 1991

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8 cases
  • R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
    • United Kingdom
    • House of Lords
    • 22 November 1990
  • Crédit Suisse v Allerdale Borough Council
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 8 May 1996
    ...fundamentally different contract would result. I should refer to a passage in the speech of Lord Oliver in R. v. Inland Revenue Commissioners ex p. Woolwich Equitable Building Society [1990] 1 WLR 1440 at 1413: "One has to ask…the question whether the deletion of that which is in excess of ......
  • Woolwich Equitable Building Society v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 22 May 1991
    ...a full account is available in the reported decisions of Nolan J. on 31st July 1987, [1987] S.T.C. 654; of the Court of Appeal of 12th April 1989, [1989] S.T.C. 463; and of the House of Lords of 25th October 1990, [1990] 1 W.L.R. 1400. 119(ii) Between 1894 and 1985 the tax position of build......
  • R (Edison First Power Ltd) v Central Valuation Officer
    • United Kingdom
    • House of Lords
    • 10 April 2003
    ...correctness of the approach indicated in these quotations from the opinion of Lord Oliver of Aylmerton in R v Inland Revenue Commissioners, Ex p Woolwich Equitable Building Society [1990] 1 WLR 1400 at 4 In the judgments below, and in argument before the House, somewhat differing views wer......
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