Commissioners of Inland Revenue v Willoughby

Core Citations

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CONSIDERS

• Herdman v Commissioners of Inland Revenue

REFERS TO

• Ensign Tankers (Leasing) Ltd v Stokes
• Commissioners of Inland Revenue v Goodwin

RESUELVE RECURSO

• Commissioners of Inland Revenue v Willoughby

APPLIES

• Vestey v Commissioners of Inland Revenue (no 1)

CITES

• Commissioners of Inland Revenue v Herdman

CONSIDERS

• Pepper (Inspector of Taxes) v Hart
• Congreve v Home Office
• Income and Corporation Taxes Act 1988 - Articles : S-739

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• Income and Corporation Taxes Act 1988 - Articles : S-741
• Income and Corporation Taxes Act 1970 - Articles : S-478
• Finance Act 1936 - Articles : S-18
• Finance Act 1997 - Articles : S-81
• Finance Act 1975 - Articles : SCH-2
• Income and Corporation Taxes Act 1988

DISTINGUISHES

• Commissioners of Inland Revenue v Herdman

REPORTED OPINION OF in

• [1997] UKHL J0710-1
• [1997] STC 995
• [1997] 4 All ER 65

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• [1997] BTC 393
• [16/07/1997] TLR 2
• 70 TC 57
• [1997] 1 WLR 1071
• 1 ITLR 103

CITED in

• TC03103: Philip Boyle
• Peterson v Commissioner of Inland Revenue
• A Beneficiary v Commissioners of Inland Revenue

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• R (on the application of Professional Contractors Group Ltd and Others) v Commissioners of Inland Revenue
• Re Loquitur Ltd, Commissioners of Inland Revenue v Richmond and another
• HM Revenue and Customs v Holland; Re Paycheck Services 3 Ltd

REFERRED in

• Albon v Commissioners of Inland Revenue
• Commissioners for HM Revenue and Customs v Fisher and another

CONSIDERED in

• Nmb Holdings Ltd v Secretary of State for Social Security
• Westmoreland Investments Ltd v MacNiven (H M Inspector of Taxes)
• The Bampton Property Group Ltd and Others v King (an Officer Appointed by HM Revenue and Customs) and another

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• R RORY KERR CARVILL v Commissioners of Inland Revenue
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• The Bampton Property Group Ltd and Others v King (an Officer Appointed by HM Revenue and Customs) and another
• MacNiven v Westmoreland Investments Ltd
• IRC v Richmond and Jones (Re Loquitur Ltd)
• Snell v HMRC
• Carvill v Commissioners of Inland Revenue
• Peterson v Inland Revenue Commissioner (New Zealand)

APPLIED in

• Euromoney v HMRC

This document cites

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• Congreve v Home Office
• Commissioners of Inland Revenue v Goodwin
• Pepper (Inspector of Taxes) v Hart
• Ensign Tankers (Leasing) Ltd v Stokes
• Vestey v Commissioners of Inland Revenue (no 1)



See all quotations

• Commissioners of Inland Revenue v Herdman
• Commissioners of Inland Revenue v Herdman
• R v Broadcasting Complaints Commission, ex parte Channel Four Television Corporation
• Commissioners of Inland Revenue v Willoughby
• Herdman v Commissioners of Inland Revenue
• Income and Corporation Taxes Act 1988
• Finance Act 1975
• Finance Act 1936
• Income and Corporation Taxes Act 1970
• Finance Act 1997