Search Results for: Income Tax (Building Societies) Regulations 1986

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Regina v Inland Revenue Commissioners, Ex parte Woolwich Equitable Building Society: HL 25 Oct 1990

The society challenged the validity of transitional provisions in the 1986 regulations on the ground that they were ultra vires. The House considered the specific presumption against double taxation, and also a power in general terms to make regulations for the taxation of building society interest. The Society complained that the effect of the regulations … Continue reading Regina v Inland Revenue Commissioners, Ex parte Woolwich Equitable Building Society: HL 25 Oct 1990

Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992

The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. The Society sought to challenge the decision by judicial review. … Continue reading Woolwich Equitable Building Society v Inland Revenue Commissioners (2): HL 20 Jul 1992