Commissioners of Inland Revenue v Otto Octav Botnar

Core Citations

CONSIDERS

• Lord Vestey's Executors and Vestey v Commissioners of Inland Revenue
• Antaios Compania Naviera S.A. v Salen Rederierna A.B.
• Re McGuckian (No 1)

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• Rabin v Gerson Berger Association Ltd
• Reardon Smith Line Ltd v Yngevar Hansen-Tangen (trading as H. E. Hansen-Tangen)
• Hankey v Clavering
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Practice Direction (House of Lords: Petitions: Vexatious)
• Mannai Investment Company Ltd v Eagle Star Life Assurance Company Ltd
• Prenn v Simmonds
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• De Tchihatchef v The Salerni Coupling Ltd
• Commissioners of Inland Revenue v Duke of Westminster
• Ronald Arthur Vestey and Others v Commissioners of Inland Revenue
• Lord Howard De Walden v Commissioners of Inland Revenue
• National Society for the Prevention of Cruelty to Children v Scottish National Society for the Prevention of Cruelty to Children

CONSIDERS

• Taxes Management Act 1970 - Articles : S-20
• Income and Corporation Taxes Act 1970 - Articles : S-478
• Income and Corporation Taxes Act 1988

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• Finance Act 1936 - Articles : S-18
• Finance Act 1972 - Articles : SCH-16
• Income Tax Act 1952
• Income and Corporation Taxes Act 1970
• Income Tax Act 1952 - Articles : S-412
• Finance Act 1969 - Articles : S-33

This document cites

• Antaios Compania Naviera S.A. v Salen Rederierna A.B.
• Investors Compensation Scheme Ltd v West Bromwich Building Society
• Rabin v Gerson Berger Association Ltd
• Mannai Investment Company Ltd v Eagle Star Life Assurance Company Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue



See all quotations

• Reardon Smith Line Ltd v Yngevar Hansen-Tangen (trading as H. E. Hansen-Tangen)
• Re McGuckian (No 1)
• Commissioners of Inland Revenue v Duke of Westminster
• Vestey v Commissioners of Inland Revenue (no 1)
• De Tchihatchef v The Salerni Coupling Ltd
• Hankey v Clavering
• Lord Vestey's Executors and Vestey v Commissioners of Inland Revenue
• Lord Howard De Walden v Commissioners of Inland Revenue
• Ronald Arthur Vestey and Others v Commissioners of Inland Revenue
• Re McGuckian (No 1)
• Practice Direction (House of Lords: Petitions: Vexatious)
• Prenn v Simmonds
• National Society for the Prevention of Cruelty to Children v Scottish National Society for the Prevention of Cruelty to Children
• Income and Corporation Taxes Act 1988
• Income Tax Act 1952
• Finance Act 1972
• Finance Act 1969
• Finance Act 1936
• Income and Corporation Taxes Act 1970
• Taxes Management Act 1970