Bray v Best

Core Citations

CONSIDERS

• Hochstrasser (Inspector of Taxes) v Mayes
• Seymour v Reed
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus

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• Board of Inland Revenue v Suite
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Heasman v Jordan
• Bray v Best
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Hamblett v Godfrey
• Brumby v Milner

REFERS TO

• Laidler v Perry ; Morgan v Perry
• Hochstrasser (Inspector of Taxes) v Mayes
• Seymour v Reed

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• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Bridges (Inspector of Taxes) v Hewitt

RESUELVE RECURSO

• Bray v Best

CITES

• Edwards v Roberts

CONSIDERS

• Brumby v Milner
• Income and Corporation Taxes Act 1970 - Articles : S-181
• Taxes Management Act 1970

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• Income and Corporation Taxes Act 1970 - Articles : S-A

REPORTED OPINION OF in

• [1989] UKHL J0223-1
• [1989] 1 All ER 969
• 61 TC 705

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• [1989] BTC 102
• [1989] 1 WLR 167

REFERRED in

• Fuchs v Commissioner of Inland Revenue

CONSIDERED in

• Peter Hamilton Nichols v Thomas William Gibson (H M Inspector of Taxes)
• Macdonald (Inspector of Taxes) v Dextra Accessories Ltd and Others
• Shilton v Wilmshurst

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• Shilton v Wilmshurst
• The Commissioners for HM Revenue and Customs v HFFX LLP
• EMI Group Electronics Ltd v Coldicott (Inspector of Taxes)

This document cites

• Bridges (Inspector of Taxes) v Hewitt
• Brumby v Milner
• Laidler v Perry ; Morgan v Perry
• Brumby v Milner
• Hamblett v Godfrey



See all quotations

• Bray v Best
• Laidler v Perry ; Morgan v Perry
• Hochstrasser (Inspector of Taxes) v Mayes
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Seymour v Reed
• Edwards v Roberts
• Heasman v Jordan
• Seymour v Reed
• Board of Inland Revenue v Suite
• Brumby v Milner
• Henry (Inspector of Taxes) v Foster; sub nom Dewhurst v Hunter (Inspector of Taxes)
• Tho. Buckenham, enfeofee T. Tey, & Aut del Mannor de B. in fee tenus
• Brown v National Provident Institution; Ogston v Provident Mutual Life Association
• Hochstrasser (Inspector of Taxes) v Mayes
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]