Found: Fisher [1980] A.C. 319, 328, per Lord Wilberforce. 44 Ferguson v Attorney General and OUTBermuda and

Found: Lord Wilberforce stressed the importance of the right to bring private prosecutions succinctly: “

Found: In Whitehouse v Jordan [1981] 1 WLR 246, Lord Wilberforce said: “Expert evidence presented to the Court

Found: He said that the “most satisfactory general statement” was that of Lord Wilberforce in Playa Larga (

Found: and may be informed by custom and practice developed over the years (Heatons Transport per Lord Wilberforce

Found: Committee; Brisbane c City Council v Attorney General for Queensland [1979] AC 411, 425 per D Lord Wilberforce

Found: which the actual transaction could be compared ( IRC v Parker [1966] 43 TC 396 at 441 per Lord Wilberforce

Found: Lord Wilberforce said at page 843: “3.

Found: (per Lord Wilberforce in Clark v. Oceanic Contractors Inc [1983] 2 AC 130, at 152).

Found: at p163, Lord Hodson (with whom Lord Morton agreed) at pp166 -7, Lord Guest at pp175 -6 and Lord Wilberforce

Found: and may be informed by custom and practice developed over the years ( Heatons Transport per Lord Wilberforce

Found: In his concurring judgment, Lord Wilberforce observed that: “Immunities conferred by the law in respect

Found: Ltd v Yngvar Hansen -Tangen (trading as HE Hansen - Tangen) [1976] 1 WLR 989, 995 —997, per Lord Wilberforce

Found: test for the existence of this kind of estoppel is to be found in the dissenting speech of Lord Wilberforce

Found: The most satisfactory general statement is that of Lord Wilberforce in The I Congreso [Playa Larga

Found: tax is generally imposed by reference to economic activities or transactions which exist, as Lord Wilberforce

Found: parties in so doing: see Air Canada v Secretary o f State for Trade [1983] 2 AC 394, 438 per Lord Wilberforce

Found: they appeared in earlier legislative versi ons: see Farrell v Alexander [1977] AC 59, 73B -C (Lord Wilberforce

Found: and expenses incurred in doing the work oneself, the expenses incurred in Pook v Owen , as Lord Wilberforce

Found: to the text: Fothergill v Monarch Airlines Ltd [1981] AC 251 , esp at pp 272E, 276-278 (Lord Wilberforce

Found: The most satisfactory general statement is that of Lord Wilberforce in The I Congreso , at p 267:

Found: Lord Wilberforce also consider ed the arguments in favour of the single entity approach failed because

Found: and may be informed by custom and practice developed over the years ( Heatons Transport per Lord Wilberforce

Found: 36, 38 -15 39 (Lord Radcliffe); Ransom v Higg s [1974] 3 All ER 949 , 955 (Lord Reid), 964 (Lord Wilberforce

Found: of the test was confirmed by the House of Lords in Owen v Pook [1970] AC 244, at p. 263 where Lord Wilberforce

Found: It should be interpreted, as Lord Wilberforce put it in James Buchanan & Co. Ltd v.

Found: Smith Line Ltd v Yngvar Hansen-Tangen (trading as HE Hansen-Tangen) [1976] 1 WLR 989 , 997, Lord Wilberforce