Billingham (Inspector of Taxes) v Myers

Core Citations

REFERS TO

• R v General Comrs. of Income Tax for Holborn, ex parte Trustees of Frank Rind Settlement; R v General Comrs. of Income Tax for Holborn, ex parte Trustees of Sylvia Rind Settlement
• Thurgood v Slarke

CONSIDERS

• Knight v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1994] BTC 480
• 06/12/1994 Times Law Reports
• [1994] STC 1016

APPEAL RESOLVED in

• Billingham (Inspector of Taxes) v Myers

AFFIRMED in

• Billingham (Inspector of Taxes) v Myers

This document cites

• Knight v Commissioners of Inland Revenue
• R v General Comrs. of Income Tax for Holborn, ex parte Trustees of Frank Rind Settlement; R v General Comrs. of Income Tax for Holborn, ex parte Trustees of Sylvia Rind Settlement
• Golding v Crowle
• Kingsley v Billingham
• Thurgood v Slarke



See all quotations

• Finance Act 1981
• Finance Act 1989
• Taxes Management Act 1970
• Capital Gains Tax Act 1979