Brumby v Milner

Core Citations

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CONSIDERS

• Patrick (HM Inspector of Taxes) v Burrows

RESUELVE RECURSO

• Brumby v Milner

APPLIES

• Hochstrasser (Inspector of Taxes) v Mayes

APPROVES

• Pritchard v Arundale

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-181
• Income and Corporation Taxes Act 1970 - Articles : S-183
• Income and Corporation Taxes Act 1970

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• Companies Act 1948 - Articles : S-54
• Companies Act 1948

CITED in

• Revenue and Customs Commissioners v Knowledgepoint 360 Group Ltd
• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• PA Holdings Ltd v HM Revenue and Customs

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• PA Holdings Ltd v HM Revenue and Customs
• Advocate General for Scotland v Murray Group Holdings Ltd
• Neumans LLP (A Firm) v Andrew Andronikou and Others

CONSIDERED in

• Coleman v DPP
• Wilcock (Inspector of Taxes) v Eve
• Hamblett v Godfrey

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• Kuehne + Nagel Drinks Logistics Ltd and Others v HM Revenue and Customs
• Bray v Best
• Shilton v Wilmshurst

REFERRED in

• Hamblett v Godfrey
• Bray v Best
• RFC 2012 Plc ((in Liquidation)) (formerly The Rangers Football Club Plc) v Advocate General for Scotland

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• Petrus Jacobus Le Roux Zeeman v The Commissioners for HM Revenue and Customs
• Commissioner of Taxpayer Audit and Assessment v CIBC Trust and Merchant Bank Jamaica Ltd and Others
• ABB v Comptroller of Income Tax

APPEAL RESOLVED in

• Brumby v Milner

REPORTED OPINION OF in

• [1975] 3 All ER 1004
• [1976] 1 WLR 29

This document cites

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• Hochstrasser (Inspector of Taxes) v Mayes
• Patrick (HM Inspector of Taxes) v Burrows
• Pritchard v Arundale
• Income and Corporation Taxes Act 1970
• Companies Act 1948