Baylis v Roberts

Core Citations

DISTINGUISHES

• R v HM Inspector of Taxes and Another.ex parte Lansing Bagnall Ltd

FOLLOWS

• Manson (Inspector of Taxes) v Wesley

REPORTED OPINION OF in

• [1989] BTC 399
• 62 TC 384
• 1989 TC Leaflet No 3194

This document cites

• Federal Cases - 16 T.C. 662 (1951), 26166, DeBoer v. C.I.R.
• Federal Cases - 17 T.C. 64 (1951), 23050, Sutor v. C. I. R.
• Federal Cases - 33 T.C. 162 (1959), 63326, Wellman Operating Corp. v. C. I. R.
• Manson (Inspector of Taxes) v Wesley
• R v HM Inspector of Taxes and Another.ex parte Lansing Bagnall Ltd