Brian Andrew O'Neil and Others v Commissioner of Inland Revenue

Core Citations

CONSIDERS

• Commissioner of Inland Revenue v Challenge Corporation Ltd

CITES

• MacNiven v Westmoreland Investments Ltd
• Inland Revenue Commissioner (New Zealand) v Lemmington Holdings Ltd
• Inland Revenue Commissioner (New Zealand) v Canterbury Frozen Meat Company Ltd

[See more]

• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)

AFFIRMS

• O'Neil v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2001] STC 742
• [2001] 1 WLR 1212

CONSIDERED in

• Russell v The Taxation Review Authority
• The Commissioner of Inland Revenue v Great North Motor Company Ltd ((in Receivership))

This document cites

• MacNiven v Westmoreland Investments Ltd
• Commissioner of Inland Revenue v Challenge Corporation Ltd
• Harley Development Inc. and Another v Commissioner of Inland Revenue (Hong Kong)