Ang v Parrish (HM Inspector of Taxes)

Core Citations

CONSIDERS

• Finance Act 1971 - Articles : S-32
• Income and Corporation Taxes Act 1970 - Articles : S-454
• Income and Corporation Taxes Act 1970 - Articles : S-457

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• Commissioners of Inland Revenue v Coathew Investments Ltd

REFERS TO

• Commissioners of Inland Revenue v Frere
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Allchin v Coulthard

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• Bingham v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 53 TC 304

This document cites

• Commissioners of Inland Revenue v Frere
• Commissioners of Inland Revenue v Frere
• Commissioners of Inland Revenue v Coathew Investments Ltd
• Commissioners of Inland Revenue v Coathew Investments Ltd
• Cape Brandy Syndicate v Commissioners of Inland Revenue



See all quotations

• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Howe (Earl) v Commissioners of Inland Revenue
• Howe (Earl) v Commissioners of Inland Revenue
• Ang v Parrish
• Bingham v Commissioners of Inland Revenue
• Allchin v Coulthard
• Income Tax Act 1952
• Finance Act 1965
• Finance Act 1971
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970