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Monarch Assurance Plc v Inland Revenue

[2001] EWCA Civ 1681; 74 Tax Cas 346; [2001] BTC 467

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

9th November, 2001

Legislation Cited

Legislation Name	Provision
Finance Act 1995	s55
Finance Act 1996

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Macniven v Westmoreland Investments Ltd	[2001] UKHL 6; [2001] 1 All ER 865; [2001] 2 WLR 377; 73 Tax Cas 1; [2001] BTC 44; [2001] STI 168	House of Lords	United Kingdom	8 Feb 2001	BAILII		87
Inland Revenue Commissioners v McGuckian	[1997] UKHL 22; [1997] 3 All ER 817; [1997] 1 WLR 991	House of Lords	United Kingdom	12 Jun 1997	BAILII		125
Re Inland Revenue Commissioners v Holmden	[1967] UKHL 7; [1968] AC 685; [1968] 1 All ER 148; [1968] 2 WLR 300	House of Lords	United Kingdom	13 Dec 1967	BAILII		21

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