Collard (HM Inspector of Taxes) v Mining & Industrial Holdings Ltd

Core Citations

CONSIDERS

• Jones v Wrotham Park Settled Estates
• Magor and St. Mellons R D. C. v Newport Corporation
• Ayrshire Employers Mutual Insurance Association v Inland Revenue

CONSIDERS

• Finance Act 1972 - Articles : S-84
• Finance Act 1972 - Articles : S-100
• Income and Corporation Taxes Act 1970 - Articles : S-A

APPLIES

• Julius v The Lord Bishop of Oxford and Another

REPORTED OPINION OF in

• [1989] UKHL J0413-2
• [1989] BTC 167
• [1989] TC Leaflet No 3182

[See more]

• 62 TC 448
• [1989] STC 384

This document cites

• Julius v The Lord Bishop of Oxford and Another
• Jones v Wrotham Park Settled Estates
• Magor and St. Mellons R D. C. v Newport Corporation
• Ayrshire Employers Mutual Insurance Association v Inland Revenue
• Finance Act 1972



See all quotations

• Income and Corporation Taxes Act 1970
• Double Taxation Relief (Taxes on Income) (Australia) Order 1968