Balen v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-460
• Income and Corporation Taxes Act 1970 - Articles : S-462

DISTINGUISHES

• Re Vandervell's Trusts (no. 1)

REFERS TO

• Russell v Norfolk (Duke of)
• Stafford v Minister of Health
• Wiseman v Borneman

[See more]

• Fairmount Investments Ltd v Secretary of State for the Environment
• R v Income Tax Special Comrs.ex parte Morey

APPLIES

• Howard v Borneman (No. 2)

REPORTED OPINION OF in

• 52 TC 406
• [1977] 2 All ER 406

CONSIDERED in

• Beecham Group Ltd v Commissioners of Inland Revenue
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue

REFERRED in

• Arumugam Pillai v Government of Malaysia

This document cites

• Howard v Borneman (No. 2)
• Wiseman v Borneman
• Fairmount Investments Ltd v Secretary of State for the Environment
• R v Income Tax Special Comrs.ex parte Morey
• Re Vandervell's Trusts (no. 1)



See all quotations

• Wiseman v Borneman
• Re Vandervell's Trusts (no. 1)
• Stafford v Minister of Health
• Russell v Norfolk (Duke of)
• Income Tax Act 1952
• Finance Act 1960
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Income Tax Management Act 1964