Collins v Addies (Inspector of Taxes) ; Greenfield v Bains (Inspector of Taxes)

Core Citations

CONSIDERS

• Income and Corporation Taxes Act 1970

DISTINGUISHES

• Commissioners of Inland Revenue v Plummer

REPORTED OPINION OF in

• [1991] STC 445
• [1991] BTC 244
• [16/07/1991] TLR 3

APPEAL RESOLVED in

• Collins v Addies (Inspector of Taxes) ; Greenfield v Bains (Inspector of Taxes)

AFFIRMED in

• Collins v Addies (Inspector of Taxes) ; Greenfield v Bains (Inspector of Taxes)

This document cites

• Commissioners of Inland Revenue v Plummer
• Income and Corporation Taxes Act 1988
• Finance Act 1976
• Finance Act 1971
• Income and Corporation Taxes Act 1970



See all quotations

• Taxes Management Act 1970