Bird v Martland

Core Citations

DISTINGUISHED in

• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs

REPORTED OPINION OF in

• 56 TC 89
• [1982] BTC 259

REFERRED in

• The Commissioners for HM Revenue and Customs v E.on UK Plc

FOLLOWED in

• Denross Ltd v Revenue Commissioners

This document cites

• Brumby v Milner
• Laidler v Perry ; Morgan v Perry
• Income and Corporation Taxes Act 1970