Commissioners of Inland Revenue v Herd

Core Citations

REFERS TO

• Booth v Mirror Group Newspapers Plc

RESUELVE RECURSO

• Commissioners of Inland Revenue v Herd

CITES

• R v Walton General Comrs, ex parte Wilson

REVERSES

• Commissioners of Inland Revenue v Herd

CONSIDERS

• Finance Act 1976 - Articles : S-67
• Finance Act 1972 - Articles : S-79
• Income and Corporation Taxes Act 1970 - Articles : S-181

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• Income and Corporation Taxes Act 1970 - Articles : S-204
• Income and Corporation Taxes Act 1970
• Finance Act 1976 - Articles : S-60

REPORTED OPINION OF in

• [1993] UKHL J0617-1
• 1993 SC HL 35
• [1993] BTC 245

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• [1993] 3 All ER 56
• 66 TC 29
• [22/06/1993] TLR 4
• [1993] STC 436
• [1993] 1 WLR 1090

CONSIDERED in

• Blackrock Leisure Ltd T/A Blackrock Leisure (Represented by Ms. Sarah Jane Judge B.L. Instructed by Tiernans Solicitors) v Ann-Marie Nulty (Represented by Richard H Mc Donnell Solicitors)
• Blackrock Leisure Ltd T/A Blackrock Leisure (Represented by Sarah Jane Judge B.L. Instructed by Tiernans Solicitors) v Ann-Marie Nulty (Represented by Richard H Mc Donnell Solicitors)
• Blackrock Leisure Ltd T/A Blackrock Leisure (Represented by Ms. Sarah Jane Judge B.L. Instructed by Tiernans Solicitors) v Ann-Marie Nulty (Represented by Richard H MC Donnell Solicitors)

CITED in

• Mary Hounga v Adenike Allen (née Aboyade-Cole) and Another

REFERRED in

• Hall v Woolston Hall Leisure Ltd

This document cites

• R v Walton General Comrs, ex parte Wilson
• Booth v Mirror Group Newspapers Plc
• Commissioners of Inland Revenue v Herd
• Finance Act 1976
• Income and Corporation Taxes Act 1970