Booth (E. v) (Holdings) Ltd v Buckwell

Core Citations

DISTINGUISHES

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 53 TC 425
• 1980 TC Leaflet No 2783

REFERRED in

• Garner v Pounds Shipowners and Shipbreakers Ltd ; Garner (HM Inspector of Taxes) v Executors of Pounds (Deceased)
• HM Revenue and Customs v Collins

CONSIDERED in

• Spectros International Plc v Madden

This document cites

• Aberdeen Construction Group Ltd v Commissioners of Inland Revenue
• Moore v R J. Mackenzie & Sons Ltd
• Finance Act 1965
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970