Commissioners of Inland Revenue v Nuttall

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v National Federation of Self-Employed and Small Businesses Ltd

CONSIDERS

• Inland Revenue Regulation Act 1890
• Taxes Management Act 1970 - Articles : S-1
• Taxes Management Act 1970 - Articles : S-54

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• Inland Revenue Regulation Act 1890 - Articles : S-1
• Inland Revenue Regulation Act 1890 - Articles : S-13
• Income Tax Act 1918 - Articles : S-222
• Taxes Management Act 1970 - Articles : S-102
• Inland Revenue Regulation Act 1890 - Articles : S-35
• Finance Act 1942 - Articles : S-34

APPLIES

• Attorney-General v Johnstone

REPORTED OPINION OF in

• TC Leaflet No 3207
• [1989] EWCA Civ J1221-8
• TC Leaflet No 3207

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• [1990] STC 194
• [1990] BTC 107
• TC Leaflet No 3207
• [1990] 1 WLR 631

CITED in

• Al-Fayed v Lord Advocate
• Altus Group (UK) Ltd v Baker Tilly Tax and Advisory Services LLP and another

CONSIDERED in

• Woollen v Commissioners of Inland Revenue
• Stockler v HM Revenue and Customs
• Beecham Group Ltd v Commissioners of Inland Revenue

[See more]

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

REFERRED in

• Stockler v HM Revenue and Customs

This document cites

• Commissioners of Inland Revenue v National Federation of Self-Employed and Small Businesses Ltd
• Attorney-General v Johnstone
• Finance Act 1942
• Income Tax Act 1918
• Finance Act 1949



See all quotations

• Inland Revenue Regulation Act 1890
• Taxes Management Act 1970