Swithland Investments Ltd and Another v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 27 April 1990 |
| Date | 27 April 1990 |
| Court | Chancery Division |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 3-day Free Trial of vLex and Vincent AI, Your Precision-Engineered Legal Assistant
-
Access comprehensive legal content with no limitations across vLex's unparalleled global legal database
-
Build stronger arguments with verified citations and CERT citator that tracks case history and precedential strength
-
Transform your legal research from hours to minutes with Vincent AI's intelligent search and analysis capabilities
-
Elevate your practice by focusing your expertise where it matters most while Vincent handles the heavy lifting
Start Your 7-day Trial
8 cases
-
Barclays Bank Ireland Plc v Barclays Administration Germany Ltd
...Selangor Holdings Ltd v. Inland Revenue Commissioners [1972] All Er Reports p.76, by Ferris J. in Switzerland Investments v. IRC [1990] STC 448 and by Parke J. in Fallon v. Fellows [2001] STC 198 . If one looks at the combined effect in this case of the scheme, the scheme orders sought and ......
-
Patrick W. Keane and Company Ltd v Revenue Commissioners
...S55(1) (UK) BAYTRUST HOLDINGS LTD v INLAND REVENUE COMMISSIONERS 1971 1 WLR 1333 SWITHLAND INVESTMENTS LTD v INLAND REVENUE COMMISSIONERS 1990 STC 448 FINANCE ACT 1927 S55 (UK) CAPITAL GAINS TAX ACT 1979 S86 HOOPER v WESTERN COUNTIES & SOUTH WALES TELEPHONE CO LTD 1892 86 LT 78 BOWLING & WE......
-
Clifford Development Pte Ltd v Commissioner of Stamp Duties
...[2001] STC 1409 (refd) South Africa Supply and Cold Storage Company, In re [1904] 2 Ch 268 (folld) Swithland Investments Ltd v IRC [1990] STC 448 (refd) WM Cory & Son Ltd v Inland Revenue Commissioners [1964] 1 WLR 1332, CA (refd) WM Cory & Son Ltd v Inland Revenue Commissioners [1965] AC 1......
-
Mytravel Group Plc and the Companies Act 1985
...in other cases in a stamp duty context – see eg. Baytrust Holdings Ltd –v—IRC [1971] 3 All ER 76 and Swithland Investments Ltd –v—IRC [1990] STC 448. This analysis of "reconstruction" was also applied by Millett J in the context of a proposed alteration in a pension scheme in re Courage Gro......
Get Started for Free