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Postlethwaite v Revenue & Customs   flag 

[2006] UKSPC SPC00571
United Kingdom Special Commissioners of Income Tax
United Kingdom
22nd November, 2006

Legislation Cited

Legislation Name Provision
Finance Act 1989 s5, s10, s12, s13, s18, s48, s86, s94

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Compania Sud American Vapores v Hamburg [2006] EWCA Civ 26; [2007] 1 WLR 980; [2006] 2 Lloyds Rep 66; [2006] 2 All ER (Comm) 1; [2006] All ER (D) 190 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 14 Mar 2006 BAILII flag 31
Barclays Mercantile Business Finance Ltd v Mawson [2004] UKHL 51; [2005] 1 AC 684; [2005] 1 All ER 97; (2004) 76 Tax Cas 446; [2004] 3 WLR 1383 House of Lords United Kingdom 25 Nov 2004 BAILII flag 203
Salomon v Salomon & Co [1897] AC 22 United Kingdom circa 1897 LexisNexis / Westlaw flag 1

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