Black Nominees Ltd v Nicol

Core Citations

DISTINGUISHES

• Commissioners of Inland Revenue v Duke of Westminster

APPLIES

• Greenberg v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 50 TC 229

CITED in

• Icebreaker 1 LLP v HMRC

REFERRED in

• Matrix Securities Ltd v Commissioners of Inland Revenue
• Craven (HM Inspector of Taxes) v White; Commissioners of Inland Revenue v Bowater Property Developments Ltd; Baylis (HM Inspector of Taxes) v Gregory
• Fitzwilliam (Countess) and Others v Commissioners of Inland Revenue

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• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Ensign Tankers (Leasing) Ltd v Stokes

This document cites

• Unit Construction Company Ltd v Bullock (Inspector of Taxes)
• Snook v London and West Riding Investments Ltd
• Brown v Commissioners of Inland Revenue
• Pott's Executors v Commissioners of Inland Revenue
• Grosvenor Place Estates Ltd v Roberts



See all quotations

• Finsbury Securities Ltd v Commissioners of Inland Revenue
• Pickersgill v Motley; Ransom v Higgs; Lees and another v Grant; Dickinson v Downes; Kilmorie (Aldridge) Ltd v Dickinson
• Crossland v Hawkins
• Commissioners of Inland Revenue v Duke of Westminster
• Edwards (Inspector of Taxes) v Bairstow
• Jones v Leeming
• Greenberg v Commissioners of Inland Revenue
• Reid's Trustees v IRC
• Re Vince. ex parte Baxter
• Commissioners of Inland Revenue v Paget. Paget v Commissioners of Inland Revenue
• Earl Haig's Trustees v Inland Revenue
• Hobbs v Hussey (Inspector of Taxes)
• Re Disderi & Company
• Coren v Keighley
• Kelly (Inspector of Taxes) v Rogers
• Baylis v London (Bishop)
• Earl Haig's Trustees v Inland Revenue
• Commissioners of Inland Revenue v Thompson
• Crookston Brothers v Inland Revenue
• Selangor United Rubber Estates Ltd v Cradock (No. 3)
• Commissioners of Inland Revenue v Wesleyan and General Assurance Society
• Leader v Counsel (Inspector of Taxes); Benson v Counsel (Inspector of Taxes)
• Smith Barry v Cordy (HM Inspector of Taxes)
• Income Tax Act 1952
• Statutory Declarations Act 1835
• Taxes Management Act 1970
• Companies Act 1948