Clinch v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970 - Articles : S-481
• Roberts v Hopwood

REFERS TO

• Fawcett Properties Ltd v Buckingham County Council
• Hall & Company Ltd v Shoreham-by-Sea Urban District Council
• Smith v East Elloe Rural District Council

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• Williams v Summerfield
• Entick v Carrington
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Duke of Westminster
• AYRSHIRE PULLMAN MOTOR SERVICES and D. M. RITCHIE v Commissioners of Inland Revenue

APPLIES

• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Royal Bank of Canada v Commissioners of Inland Revenue

REPORTED OPINION OF in

• 49 TC 52
• [1973] 1 All ER 977
• [1974] QB 76

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• [1973] 2 WLR 862

APPLIED in

• New Zealand Stock Exchange v Commissioner of Inland Revenue

CONSIDERED in

• Binetter v Deputy Commissioner of Taxation (No 3)
• D'Anastasi v Environment, Climate Change & Water NSW
• Wilover Nominees Ltd v Commissioners of Inland Revenue

CITED in

• Beecham Group Ltd v Commissioners of Inland Revenue
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue

This document cites

• Smith v East Elloe Rural District Council
• Fawcett Properties Ltd v Buckingham County Council
• Smith v East Elloe Rural District Council
• Commissioners of Inland Revenue v Duke of Westminster
• Roberts v Hopwood



See all quotations

• Prescott v Birmingham Corporation
• Fawcett Properties Ltd v Buckingham County Council
• Hall & Company Ltd v Shoreham-by-Sea Urban District Council
• Secretary of State for Employment v ASLEF (No. 2)
• Royal Bank of Canada v Commissioners of Inland Revenue
• AYRSHIRE PULLMAN MOTOR SERVICES and D. M. RITCHIE v Commissioners of Inland Revenue
• Re City of Plymouth (City Centre) Declaratory Order, 1946. Robinson v Minister of Town and Country Planning
• Cape Brandy Syndicate v Commissioners of Inland Revenue
• Entick v Carrington
• South Staffordshire Tramways Company v Ebbsmith
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Tournier v National Provincial and Union Bank of England
• Rice v Connolly
• Taylor v Munrow
• R v Barnet and Camden Rent Tribunal, ex parte Frey Investments Ltd
• Williams v Summerfield
• Carltona Ltd v Comrs. of Works
• Point of Ayr Collieries v Lloyd George
• Westminster Corporation v London and North Western Railway Company
• Williams v Summerfield
• Public Health Act 1875
• Income Tax Act 1952
• Finance Act 1972
• Bankers' Books Evidence Act 1879
• Finance Act 1969
• Sunday Entertainments Act 1932
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970
• Metropolis Management Act 1855