Commissioners of Inland Revenue v Macpherson

Core Citations

CONSIDERS

• Commissioners of Inland Revenue v Macpherson
• Herdman v Commissioners of Inland Revenue
• East End Dwellings Company Ltd v Finsbury Borough Council

CONSIDERS

• Income Tax Act 1952
• Finance Act 1975
• Finance Act 1975 - Articles : S-20

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• Finance Act 1975 - Articles : S-44
• Finance Act 1975 - Articles : SCH-5

REFERS TO

• Commissioners of Inland Revenue v Herdman
• East End Dwellings Company Ltd v Finsbury Borough Council

RESUELVE RECURSO

• Commissioners of Inland Revenue v Macpherson

REPORTED OPINION OF in

• [1988] UKHL J0519-4
• [1988] 2 All ER 753
• [1989] AC 159

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• [1988] 2 WLR 1261

CITED in

• Rysaffe Trustee Company (CI) Ltd v Commissioners of Inland Revenue
• Rysaffe Trustee Company (CI) Ltd v Inland Revenue Commissioners

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Parry and Ors

DISTINGUISHED in

• Revenue and Customs Commissioners v Parry and Others

This document cites

• East End Dwellings Company Ltd v Finsbury Borough Council
• Commissioners of Inland Revenue v Herdman
• Commissioners of Inland Revenue v Macpherson
• East End Dwellings Company Ltd v Finsbury Borough Council
• Herdman v Commissioners of Inland Revenue



See all quotations

• Finance Act 1975
• Income Tax Act 1952