How many times has [1989] 1 AC 159 been cited?

[1989] 1 AC 159 is cited by 2 judgment(s) in this dataset.

[1989] 1 AC 159

· cited by 2 · influence score 14/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[1989] 1 AC 159

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Considered · 1Cited · 1

Considered — Revenue And Customs v Parry & Ors (Rev 1) 2018-10-16
“… of or contribute to the scheme constituted by the transfer. The principal authority on this question is the decision of the House of Lords in Macpherson v IRC [1989] 1 AC 159. In that case, Lord Jauncey, with whom the other members of the House agreed, considered that some limit had to be placed on “associated operations” and held t…”
Cited — Revenue And Customs v Parry & Ors (Rev 1) 2018-10-16
“…n section 44 of the Finance Act 1975, and section 20(4) of that Act, corresponding to what is now section 10 IHTA, in Inland Revenue Commissioners v Macpherson [1989] 1 AC 159. Lord Jauncey, with whom the other members of the House agreed, said this (at 175-176):…”