Bath and West Counties Property Trust Ltd v Thomas

Core Citations

CONSIDERS

• Income Tax Act 1952 - Articles : S-64
• Income Tax Act 1952 - Articles : S-514
• Clark v Follett

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• Fleming v London Produce Company Ltd

REFERS TO

• Ridge Securities Ltd v Commissioners of Inland Revenue
• Sharkey (Inspector of Taxes) v Wernher
• Varty v British South Africa Company

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• Liverpool and London and Globe Insurance Company v Bennett

APPLIES

• Foulsham v Pickles

REPORTED OPINION OF in

• TC Leaflet No 2656
• TC Leaflet No 2656
• [1978] 1 All ER 305

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• [1978] STC 30
• TC Leaflet No 2656
• [1977] 121 SJ 730
• 52 TC 20
• [1977] 1 WLR 1423

FOLLOWED in

• Re McGuckian (No 1)

This document cites

• Sharkey (Inspector of Taxes) v Wernher
• Foulsham v Pickles
• Varty v British South Africa Company
• Commissioners of Inland Revenue v Forth Conservancy Board
• Varty v British South Africa Company



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• Sharkey (Inspector of Taxes) v Wernher
• Fleming v London Produce Company Ltd
• Re Button's Lease; Inman v Button
• Clark v Follett
• Ridge Securities Ltd v Commissioners of Inland Revenue
• Liverpool and London and Globe Insurance Company v Bennett
• Income Tax Act 1952
• Income Tax Act 1918
• Finance Act 1962
• Taxes Management Act 1970
• Income Tax Management Act 1964