Skip to content

swarb.co.uk

May the law be with you – lex vobiscum

  • Law
    • More Recent Cases
    • e-Legal Gathering
    • Case Layout
    • FAQ
    • Searching
    • Areas of Law
    • law index
    • Courts
    • Reports
    • Judges
    • Case Names
  • Privacy
    • GDPR – Overall
    • Anonymity Orders
    • GDPR – Request to be ‘Forgotten’
    • Privacy – Users
    • GDPR – Content
    • GDPR – Legitimate Interests
    • Lawfulness of processing
    • Purposes Limitation
    • Cookie Policy
    • GDPR -Accuracy
    • GDPR – Resources
    • California Consumer Privacy Act
  • About
    • What we do
    • Contact
    • Development
  • Advertising
    • Advertising
    • Donate
    • Statistics
  • Registration

Dunlop International Ag v Pardoe (Inspector of Taxes): ChD 16 Mar 1998

When principal in group of companies relocated abroad, inter-group transfer of shares resulting was chargeable to corporation tax.

Citations:

Times 16-Mar-1998

Statutes:

Income and Corporation Taxes Act 1988 278

Jurisdiction:

England and Wales

Corporation Tax

Updated: 24 August 2022; Ref: scu.80172

Posted on August 24, 2022August 24, 2022 by dlsPosted in Corporation TaxTagged Corporation Tax

Post navigation

Previous Previous post: Moriarty and Another v Various Customers of BA Peters Plc (In Administration): ChD 22 Jul 2008
Next Next post: The Ruta, Re: AdCt 11 Feb 2000

Areas of Law:

  • Administrative (1,121)
  • Adoption (461)
  • Agency (619)
  • Agriculture (773)
  • Animals (305)
  • Arbitration (1,259)
  • Armed Forces (359)
  • Banking (1,415)
  • Benefits (3,477)
  • Capital Gains Tax (486)
  • Charity (383)
  • Child Support (309)
  • Children (5,384)
  • Civil Procedure Rules (87)
  • Commercial (1,418)
  • Commonwealth (3,081)
  • Company (3,018)
  • Constitutional (946)
  • Construction (1,168)
  • Consumer (740)
  • Contempt of Court (327)
  • Contract (6,108)
  • Coroners (421)
  • Corporation Tax (680)
  • Costs (3,512)
  • Crime (8,388)
  • Criminal Evidence (632)
  • Criminal Practice (3,312)
  • Criminal Sentencing (761)
  • Customs and Excise (1,686)
  • Damages (2,482)
  • Defamation (1,542)
  • Development (1)
  • Discrimination (2,619)
  • Ecclesiastical (307)
  • Education (1,063)
  • Elections (224)
  • Employment (12,718)
  • Environment (820)
  • Equity (959)
  • Estoppel (333)
  • European (12,796)
  • Evidence (517)
  • Extradition (1,588)
  • Family (2,883)
  • Financial Services (1,012)
  • Health (1,522)
  • Health and Safety (459)
  • Health Professions (1,925)
  • Housing (1,968)
  • Human Rights (19,528)
  • Immigration (56,349)
  • Income Tax (3,223)
  • Information (15,603)
  • Inheritance Tax (178)
  • Insolvency (3,038)
  • Insurance (1,249)
  • Intellectual Property (13,529)
  • International (956)
  • Ireland (18)
  • Judicial Review (584)
  • Jurisdiction (1,043)
  • Jury (382)
  • Land (5,287)
  • Landlord and Tenant (15,639)
  • Legal Aid (391)
  • Legal Professions (1,948)
  • Licensing (594)
  • Limitation (1,061)
  • Litigation Practice (7,046)
  • Local Government (1,630)
  • Magistrates (758)
  • Media (1,139)
  • Natural Justice (322)
  • Negligence (1,335)
  • News (49)
  • Northern Ireland (1,751)
  • Nuisance (459)
  • Personal Injury (2,880)
  • Planning (3,239)
  • Police (1,549)
  • Prisons (1,248)
  • Professional Negligence (1,618)
  • Rating (670)
  • Registered Land (823)
  • Road Traffic (1,211)
  • Scotland (16,738)
  • Stamp Duty (187)
  • Taxes – Other (2,256)
  • Taxes Management (1,381)
  • Torts – Other (2,749)
  • Transport (2,033)
  • Trusts (1,471)
  • Undue Influence (151)
  • Utilities (476)
  • VAT (5,534)
  • Vicarious Liability (247)
  • Wales (16)
  • Wills and Probate (1,778)

Recent Posts

  • British Airways Plc v British Airline Pilots’ Association: QBD 23 Jul 2019
  • Wright v Troy Lucas (A Firm) and Another: QBD 15 Mar 2019
  • Hayes v Revenue and Customs (Income Tax – Loan Interest Relief Disallowed): FTTTx 23 Jun 2020
  • Ashbolt and Another v Revenue and Customs and Another: Admn 18 Jun 2020
  • Indian Deluxe Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 5 Jun 2020
  • Productivity-Quality Systems Inc v Cybermetrics Corporation and Another: QBD 27 Sep 2019
  • Thitchener and Another v Vantage Capital Markets Llp: QBD 21 Jun 2019
  • McCarthy v Revenue and Customs (High Income Child Benefit Charge Penalty): FTTTx 8 Apr 2020
  • EA006092019: AIT 2 Mar 2020
  • PA087892019: AIT 5 Mar 2020
  • HU206722018 and HU196862018: AIT 17 Mar 2020
  • PA074632016: AIT 20 Dec 2019
  • HU086632019: AIT 13 Jan 2020
  • HU117362018: AIT 25 Nov 2019
  • JR028012019: AIT 25 Feb 2020
  • PA110232018: AIT 13 Nov 2019
  • HU169762018: AIT 13 Sep 2019
  • HU132342017: AIT 12 Jul 2019
  • PA090692018: AIT 11 Jul 2019
  • PA020142019: AIT 5 Aug 2019
  • Parker v Chief Constable of the Hampshire Constabulary: CA 25 Jun 1999
  • Christofi v Barclays Bank Plc: CA 28 Jun 1999
  • Demite Limited v Protec Health Limited; Dayman and Gilbert: CA 24 Jun 1999
  • Dr Adoko v Jemal: CA 22 Jun 1999
  • Demirkaya v Secretary of State for Home Department: CA 23 Jun 1999
  • Aravco Ltd and Others, Regina (on the application of) v Airport Co-Ordination Ltd: CA 23 Jun 1999
  • EA030532018: AIT 24 Jun 2019
  • HU127182016: AIT 15 May 2019
  • HU226292018: AIT 14 May 2019
  • PA117022018: AIT 7 May 2019
  • IA316302015: AIT 2 May 2019
  • Manchester City Council v Ingram: CA 25 Jun 1999
  • London Underground Limited v Noel: CA 29 Jun 1999
  • Shanley v Mersey Docks and Harbour Company General Vargos Shipping Inc: CA 28 Jun 1999
  • Warsame and Warsame v London Borough of Hounslow: CA 25 Jun 1999
  • Millington v Secretary of State for Environment Transport and Regions v Shrewsbury and Atcham Borough Council: CA 25 Jun 1999
  • Osman v Elasha: CA 24 Jun 1999
  • Chilton v Surrey County Council and Foakes (T/A R F Mechanical Services): CA 24 Jun 1999
  • Oliver v Calderdale Metropolitan Borough Council: CA 23 Jun 1999
  • Regina v Her Majesty’s Coroner for Northumberland ex parte Jacobs: CA 22 Jun 1999
  • Sheriff v Klyne Tugs (Lowestoft) Ltd: CA 24 Jun 1999
  • MP v Dainty: CA 21 Jun 1999
  • Starke and another (Executors of Brown decd) v Inland Revenue Commissioners: CA 23 May 1995
  • South and District Finance Plc v Barnes Etc: CA 15 May 1995
  • Gan Insurance Company Limited and Another v Tai Ping Insurance Company Limited: CA 28 May 1999
  • Thorn EMI Plc v Customs and Excise Commissioners: CA 5 Jun 1995
  • London Borough of Bromley v Morritt: CA 21 Jun 1999
  • Kuwait Oil Tanker Company Sak; Sitka Shipping Incorporated v Al Bader;Qabazard; Stafford and H Clarkson and Company Limited; Mccoy; Kuwait Petroleum Corporation and Others: CA 28 May 1999
  • Worby, Worby and Worby v Rosser: CA 28 May 1999
  • Bajwa v British Airways plc; Whitehouse v Smith; Wilson v Mid Glamorgan Council and Sheppard: CA 28 May 1999

Meta

  • Log in
  • Entries feed
  • Comments feed
  • WordPress.org
swarb.co.uk is published by David Swarbrick of 10 Halifax Road, Brighouse, West Yorkshire, HD6 2AG. Tel: 0795 457 9992, or email david@swarb.co.uk

IMPORTANT:This site reports and summarizes cases. We do not provide advice. Before making any decision, you must read the full case report and take professional advice as appropriate. Only full case reports are accepted in court.

Proudly powered by WordPress Theme: Colinear by Automattic.