Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson

Core Citations

CONSIDERS

• Income Tax Act 1952
• Finance Act 1960
• Finance Act 1960 - Articles : S-28

RESUELVE RECURSO

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson

REFERRED in

• Sheppard v Commissioners of Inland Revenue (No. 2)
• Commissioners of Inland Revenue v Wiggins
• NP Grogan v HM Revenue and Customs

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• Commissioners of Inland Revenue v Goodwin
• Coltman v Bibby Tankers Ltd (Derbyshire)
• Bird v Commissioners of Inland Revenue

CONSIDERED in

• Universities Superannuation Scheme Ltd v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Laird Group Plc
• Commissioners of Inland Revenue (Appellants (Appellants) Louis Garvin (Respondent (Respondent) Commissioners of Inland Revenue (Appellants (Appellants) John Jacob Rose (Respondent (Respondent)

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• Commissioners of Inland Revenue v Cleary
• Commissioners of Inland Revenue v Joiner
• Coltman v Bibby Tankers Ltd (Derbyshire)
• Greenberg v Commissioners of Inland Revenue
• Commissioners of Inland Revenue v Laird Group Plc

REPORTED OPINION OF in

• [1965] CH 1032
• [1964] 3 All ER 510
• 43 TC 396

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• [1965] 2 WLR 1141

APPEAL RESOLVED in

• Commissioners of Inland Revenue v Parker; Commissioners of Inland Revenue v Tomlinson

CITED in

• Health Service Executive (HSE) v Commissioners for Valuation

This document cites

• Golding v Crowle
• Income Tax Act 1952
• Finance Act 1960