Bott (E.) Ltd v Price

Core Citations

CONSIDERS

• Jeffs v Ringtons Ltd
• Mallalieu v Drummond

APPLIES

• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd

REPORTED OPINION OF in

• [1987] BTC 49
• 59 TC 437

This document cites

• Morgan v Tate & Lyle Ltd
• Atherton v British Insulated and Helsby Cables Ltd
• Mallalieu v Drummond
• Tucker v Granada Motorway Services Ltd
• Heather v P-E Consulting Group Ltd; Commissioners of Inland Revenue v P-E Consulting Group Ltd



See all quotations

• Bentleys, Stokes & Lowless v Beeson
• Jeffs v Ringtons Ltd
• Finance Act 1976
• Finance Act 1975
• Finance Act 1978
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970