Aspin v Estill

Core Citations

RESUELVE RECURSO

• Aspin v Estill

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte Preston

AFFIRMS

• Aspin v Estill

REPORTED OPINION OF in

• [1987] BTC 553
• 60 TC 549

CONSIDERED in

• Albon v Commissioners of Inland Revenue

This document cites

• Oppenheimer v Cattermole
• Ex parte Preston (pet. all.)
• Edwards (Inspector of Taxes) v Bairstow
• Aspin v Estill
• R v Commissioners of Inland Revenue, ex parte Preston



See all quotations

• Finance Act 1974
• Income and Corporation Taxes Act 1970