Walker (Inspector of Taxes) v Centaur Clothes Group Ltd

JurisdictionEngland & Wales
CourtCourt of Appeal (Civil Division)
Judgment Date25 June 1998
Date25 June 1998

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11 cases
  • Johnston Publishing (North) Ltd v HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 23 July 2008
    ...served only to emphasise what would, in any event, have been inferred. He reminded himself of the comment of Lord Hoffmann in Walker v Centaur Clothes Limited [2000] 1WLR 799, 805D-E that an argument based on redundancy seldom carried much weight, even in the context of a Finance Act: for “......
  • R v Evans (Dorothy Gertrude)
    • United Kingdom
    • Court of Appeal (Criminal Division)
    • 6 December 2004
    ... ... to the latter, Lord Hoffmann said in Walker v Centaur Clothing Ltd [2000] 1 WLR 799, 805D : ... ...
  • Sun Life Assurance Company of Canada (UK) Ltd v HM HM Revenue and Customs
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 16 April 2010
    ... ... in accordance with the provisions of the Taxes Act 1988 applicable to Case I of Schedule D”, ... courts would have inferred anyway” ( Walker v Centaur Clothes Group Ltd [2000] 1 WLR 799 , ... ...
  • Keith Trevor Daniels v HM Revenue & Customs, SPC 00489
    • United Kingdom
    • Special Commissioners (UK)
    • 12 July 2005
    ...Taylor (Inspector of Taxes) v MEPC Holdings Ltd [2004] STC 123 Walker (Inspector of Taxes) v Centaur Clothes Group Ltd [2000] STC 324; [1998] STC 814 MICHAEL SPECIAL COMMISSIONER Release Date: 12 July 2005 SC/3148/2004 1 ...
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