OT31040 - General Appendix

List of Tax Cases referred to in OT Manual


CaseOT ref

Amoco (UK) Exploration Co v CIR (57TC147OT17350
OT04630

Atherton v British Insulated and Helsby Cables Ltd 10TC155OT20203

Banco do Brazil SA (63TC218)OT41620

Bank Line Ltd v CIR 49 TC 307OT21023

Beauchamp v F W Woolworth Ltd (61TC542)OT22110

Ben Odeco Ltd v Powlson 52TC459OT26017

Blyth v Birmingham Waterworks Co (1856) 11 Ex 781OT18780

BP Developments Ltd v CIR (64 TC 498)OT15675
OT15650

BPEOC v CIR (SpC00254)OT09200
OT09225
OT09175

BSC Footwear Ltd v Ridgway 47 TC 495.OT02170

Chevron Petroleum (UK) Ltd and others v BP Petroleum Development Ltd and others (57TC137)

OT30504
Chevron Petroleum (UK) Ltd v CIR (67 TC 414)OT15725
OT15700


CIR v Amerada Hess Ltd (2001) STC 420OT13960
OT09050

CIR v Chevron Petroleum (UK) Ltd (TL 3442OT18785

CIR v Commerzbank AGOT41620

CIR v Crossman [1937] AC26OT30309

CIR v Exxon Corporation (56TC237)OT41620

CIR v Mobil North Sea Ltd 60TC333OT12025

Clark v PerksOT41610

Duke of Buccleuch and another v CIR [1966] I All ER 129OT30307

Elf Enterprise Caledonia Ltd and others v CIR (Leaflet 3407)OT16600

F L Smidth & Co v Greenwood, 8TC193OT40900

Firestone Tyre & Rubber Co Ltd v Llewellin 37TC111OT40900

Gaspet Ltd v Elliss (60TC91)OT26005
OT26045

Granada Motorway Services Ltd v Tucker 53TC92OT20203

Heather v P E Consulting Group Ltd 48 TC 293OT02092

Herbert Smith (a firm) v Honour 72 TC 130OT02090

Hughes v British Burmah Petroleum Co Ltd 17 TC 286OT02170

RTZ Oil and Gas Ltd v Elliss 61TC132OT20203

Luke v CIR 40 TC 630OT18785

Nationwide Access Limited and Another v Commissioners of Customs and Excise (Times Law Report 22 March 2000)OT09200


Nuclear Electric PLC v Bradley 68 TC 670OT21023

O’Rourke v Binks 65 TC 165OT18785

Padmore v CIR (62TC352)OT42140

RTZ Oil and Gas Limited v Elliss (61 TC 132)OT27001

Stanton v Drayton Commercial Investment Co Ltd (55TC286)OT30133

Sun Life Company of Canada v Pearson (59TC250)OT41620

Threlfall v Jones (66 TC77)OT02152
OT02090

Union Texas Petroleum Corporation (63TC244)OT41620

W T Ramsay Ltd v CIR at 54TC184OT18785

Westminster Bank Executor and Trustee Company (Channel Islands) Ltd v National Bank of Greece SA (46TC472)

OT42480