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Clark v Trustees of the British Telecom Pension Scheme

[1998] EWHC Ch 296

High Court of England and Wales

United Kingdom - England and Wales

14th October, 1998

Legislation Cited

Legislation Name	Provision
Finance Act 1970	s21
Finance Act 1971
Finance Act 1973	s16
Finance Act 1988
Finance Act 1993

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ransom v Higgs	[1974] UKHL 5; [1974] 3 All ER 949; [1974] 1 WLR 1594; 539 TR 281	House of Lords	United Kingdom	13 Nov 1974	BAILII		75
Iswera v Commissioner of Inland Revenue	[1965] 1 WLR 663		United Kingdom	circa 1965	LexisNexis / Westlaw		24
Lewis Emanuel & Son Ltd v White	(1965) 42 Tax Cas 369		United Kingdom	circa 1965			14
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1141
Davies (HM Inspector of Taxes) v Shell Co of China Ltd	(1951) 32 Tax Cas 133; 44 R & IT 379; [1951] TR 121		United Kingdom	circa 1951			21
Cooper v E & J Clark	54 Tax Cas 670		United Kingdom	circa 1951			4
Ransom v Higgs	50 Tax Cas 1		United Kingdom	circa 1951			18
Imperial Tobacco v Kelly (HMIT)	25 Tax Cas 292		United Kingdom	circa 1951			14

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