Bird v Commissioners of Inland Revenue

Core Citations

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CONSIDERS

• Addy v Commissioners of Inland Revenue
• Practice Statement (Judicial Precedent)
• Commissioners of Inland Revenue v Cleary

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• Bird v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Anysz v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Cleary
• Williams and Others v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Garvin
• Commissioners of Inland Revenue v Garvin

CONSIDERS

• Finance Act 1965
• Finance Act 1960
• Income and Corporation Taxes Act 1970 - Articles : S-466

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• Income and Corporation Taxes Act 1970 - Articles : S-460
• Income and Corporation Taxes Act 1970 - Articles : S-286
• Finance Act 1960 - Articles : S-28
• Finance Act 1966 - Articles : S-39
• Income Tax Act 1952 - Articles : S-245

REFERS TO

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Furniss v Dawson; Murdoch v Dawson

FOLLOWS

• Commissioners of Inland Revenue v Cleary

RESUELVE RECURSO

• Bird v Commissioners of Inland Revenue

APPLIES

• Commissioners of Inland Revenue v Garvin

APPROVES

• Addy v Commissioners of Inland Revenue

REPORTED OPINION OF in

• TC Leaflet No 3169
• [1988] UKHL J0512-2
• TC Leaflet No 3169

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• [1988] BTC 164
• TC Leaflet No 3169
• 61 TC 238
• [1988] 2 All ER 670
• [1988] 2 WLR 1237
• [1989] AC 300

REFERRED in

• Commissioners of Inland Revenue v Wilkinson

CITED in

• R v Dimsey (on Appeal from the Court of Appeal (Criminal Division))

This document cites

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• Furniss v Dawson; Murdoch v Dawson
• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Cleary
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson
• Commissioners of Inland Revenue v Cleary
• Commissioners of Inland Revenue v Garvin
• Williams and Others v Commissioners of Inland Revenue
• Anysz v Commissioners of Inland Revenue
• Addy v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Garvin
• Bird v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Garvin
• Commissioners of Inland Revenue v Cleary
• Practice Statement (Judicial Precedent)
• Addy v Commissioners of Inland Revenue
• Finance Act 1966
• Income Tax Act 1952
• Finance Act 1965
• Finance Act 1960
• Income and Corporation Taxes Act 1970
• Federal Cases - Callery v. Comm'r of Internal Revenue, Docket No. 6408-69SC.