Carr (Inspector of Taxes) v Armpledge Ltd ; Same v Fielden and Ashworth Ltd

Core Citations

RESUELVE RECURSO

• Carr (Inspector of Taxes) v Armpledge Ltd ; Same v Fielden and Ashworth Ltd

CONSIDERS

• Income and Corporation Taxes Act 1988
• Farmer (Inspector of Taxes) v Bankers Trust International Ltd

REPORTED OPINION OF in

• [1998] BTC 322
• 12/10/1998 Times Law Reports
• [1998] STC 999

APPEAL RESOLVED in

• Carr (Inspector of Taxes) v Armpledge Ltd ; Same v Fielden and Ashworth Ltd

CONSIDERED in

• Carr (Hmit) (Respondent) ARMPLEDGE Ltd (APPELLANT) Carr (Hmit) (Respondent) Fielden & Ashworth Ltd (Appellant)

This document cites

• Farmer (Inspector of Taxes) v Bankers Trust International Ltd
• R.T.Z. Oil and Gas Ltd v Elliss
• Income and Corporation Taxes Act 1988
• General and Special Commissioners (Amendment of Enactments) Regulations 1994